Yearly journal of scientific articles “Pravova derzhava” Volume 30 (2019),
298-304 p.
DOI: 10.33663/0869-2491-2019-30-298-304
Isaeva N. K. Organizational and legal bases of financial control in Ukraine in the context of decentralization of power.
The article deals with the problems of improving the organizational and legal basis of financial control in the context of the decentralization of power in Ukraine. In particular, in the context of the analysis of the features of financial decentralization, which is a condition for successful decentralization of power, the main directions of reforming financial control in the state are covered. Based on the analysis of legal acts regulating the reform of financial control in Ukraine, proposals for its improvement are formulated.
It is noted that improving the mechanism of financial management in the state at the present stage involves the implementation of financial decentralization, which also determines the need for improvement and reference of financial control over the use of budgetary, that is, centralized funds.
At the same time, the need to strengthen and improve the financial control of decentralized funds is growing, which also plays an important role in the implementation of financial decentralization. The ramification and specificity of decentralized of funds cause the need to develop such standards and rules for financial control, which would take into account all their specifics and ensure compliance with the law, expediency, efficiency of their use and strict financial discipline.
The article draws attention to the fact that financial control, as one of the most important components of state control in general, is its most detailed part since all transactions are reflected in financial documents and reportings, from the planning stage to the preparation of financial statements both at the micro level, in relation to individual enterprises, and at the macro level, when it concerns the funds of the state and local self-government bodies.
Key words: financial control, decentralization of power, financial decentralization, public money funds.
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