Shashenok Y. V. For questions about the methods of the state financial control
In the article, on the review of existing research papers prodused by representatives of legal, finance and economics, studied the relationship between “method” and “form” in determining the content of methods of financial control. Considerable attention is paid to the synthesis of scientific and teaching methods of financial control in the methods of financial and state control.
Generally, the role of the state financial control methods, as a system of interrelated general scientific and methodical methods of cognition, on the theoretical and practical level, there to ensure a common approach to the study and understanding of objects of state financial control. The current system was formed to protect the public interest, to achieve the set targets in areas of economic development and economic security.
The problems related to the methods of financial control, despite taking into account existing studies of F. F. Butynetsya, L. K. Voronov, I. K. Drozd, M. P. Kucheriavenko, V. P. Nahrebelnoho, I. B. Stefaniuk, L. A. Savchenko, I. P. Ustinov, A. V. Khmelkov and others still remains relevant and controversial. The need for further knowledge of financial control methods caused by several reasons and factors, including: lack of profile legal act on regulation of financial control; inconsistency of the system of state financial control; ambiguous understanding of concepts of “forms and methods of financial control”; substitution or identification forms with methods and techniques of forms in legal acts on regulation of financial control, as well as relevant research.
Established by the economic, financial and legal science objectives, role and purpose of financial control in practice can be implemented through creation of an effective mechanism of state financial control. An important component of this mechanism is the proper regulatory consolidation of forms and methods of financial control with their mandatory separation on legislative and scientific levels.
Special aspects in the mechanism of state financial control are control methods, since in the system of state financial control concepts and methods are still legally undefined, do not specified the types and procedures used in different situations.
During the study of scientific papers of economic, financial and legal science representatives, we came to the conclusion that in the system of scientific knowledge there is no unity in understanding the concepts of “method of state financial control” and “method of financial control.” In these studies form of financial control is often identified with the methods of financial control and forms of financial control by revealing its classification in one of the types (previous, current and next).
In our opinion, the main difficulty in distinguishing between the concepts of financial control forms and methods is subjective aspect, according to which each of the researchers of conceptual-categorical apparatus of state financial control and the authors of financial control regulations of any proper reasons gives to these or other components certain features. As a result, there is actuality and the necessity for continuation of research forms and methods content of financial control.
Narrow and broad understanding of the methods of financial control by representatives of the financial, economic and legal sciences, in my opinion, were successfully gathered in the research of V. V. Gulko. Scientist under the methods of financial control understands the totality of the prevailing theories, doctrines, regulations, concepts, techniques, procedures, methods of knowledge of public relations, which are used for checking the legality, validity and appropriateness of financial decisions and transactions in the formation and use of financial resources of the state and its administrative and territorial units. Generally, the role of the state financial control methods, as a system of interrelated general scientific and methodical modes of cognition, on the theoretical and practical level, there to ensure a common approach to the study and understanding of objects of state financial control.
It should be noted that the research of financial control methods should be based primarily on clarifying by economic, financial and legal sciences general and essential features and properties of the phenomenon, and also it should be aim to improve conceptual and categorical apparatus topics. This trend exists in terms of the ratio of financial control forms and methods of financial control during the analysis, when scientists from any reason to interpret differently the philosophical category of “form”. The result is a situation when in the forms of financial control is understood their methods and vise versa, under state financial control methods set their shape. There is a place for conclusions which provide dual nature of forms of financial control as a unit on one side of this method, and on the other side are internal structure, organization and content of external expression.
Key words: methods, forms and methods of financial control, methods of financial control, a form of state financial control, form of financial control.