Efficiency of state financial control: approaches to evaluation and conditions of increase
| Autor: | S.V. Bardash, S.V. Svirko |
|---|---|
| Jazyk: | English<br />Polish<br />Russian<br />Ukrainian |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 2, Iss 2024, Pp 3-11 (2024) |
| Druh dokumentu: | article |
| ISSN: | 1994-1749 2708-4957 |
| DOI: | 10.26642/pbo-2024-2(58)-3-11 |
| Popis: | Unresolved problems of the development of state financial control slows down the positive impact of the socio-economic development of the country. In the conditions of martial law and a shortage of financial resources, impeccable state financial control acquires the characteristics of one of the main guarantors of the effective and transparent use of international financial aid. The efficiency of the DFC becomes the main indicator of effective management of public finances. The article examines approaches to the assessment of the effectiveness of DFC. It was established that the reduction of the volume of financial violations depends on a group of factors: the effectiveness of the control measure, the effectiveness of the state financial control body; the quality of the evidence base, which should be a factor of irreversible action in matters of compensation for material damage caused to the state; completeness of implementation of recommendations on elimination of established violations and prevention of their occurrence in the future; the level of professional competence of managers of public sector entities in the implementation of control powers. It was determined that the desired efficiency of the DFC depends on the quality of its legal, methodological and praxeological support. Achieving a significant impact on the indicators of the state sector of the national economy can also take place thanks to the improvement of the qualifications of managers of state sector entities. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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