Maryna O. Skoryk


The article explores the theoretical, methodological and applied aspects of the organization of state financial control in order to ensure sustainable economic development of Ukraine. A comprehensive model of the organization of state financial control has been formed, focused on ensuring sustainable economic development. The goals, directions, strategic and operational tasks of state financial control are determined to ensure stability, efficiency and systematic provision of budget services. Among the main tasks of reform system of state internal financial control the creation of a single legal field for development is indicated system of state internal financial control as an integral part of public administration and input relevant changes to the legislation. The relationship between public financial control and financial policy should be traced in determining the types of control. In our opinion, the division of financial policy into components is a prerequisite emergence of certain types of public financial control. In other words, each component of financial policy must have its own separate instrument, ie the type of public financial control. Coherence of financial policy components and types of control is necessary to build an effective and efficient structure of public administration bodies with a clear definition of the limits of their influence and the degree of responsibility. The necessity of institutional reform of state financial control in Ukraine is substantiated. The methodological foundations of state financial control for Ukraine are systematized based on the experience of the United States of America. A hypothesis has been put forward that the effectiveness of budgetary services at the regional (local) level is a criterion for the effectiveness of the use of state financial resources. The types of efficiency of budgetary services are defined with the aim of managing certain aspects of the provision of budgetary services, among which the effectiveness of the external and internal environment of state financial control is highlighted, as well as such types of efficiency as budgetary, social, commercial, public and so on. It is noted about the need to reform the existing model of state financial control in Ukraine and the direction of its implementation.

Ключові слова

control; financial control; state financial control; socioeconomic development; sustainable economic development

Повний текст:



Skoryk, M., Bohdan, S. (2020). Risk management tools in the system of public financial control. Efektyvna ekonomika. Dnipro. 2020. 5. URL: op=1&z=7932 (accessed: 01.07.20)

Budget Code of Ukraine: Code of 08.07.2010 № 2456-VI. URL: https://zakon.ra- (accessed: 01.07.20)

Dmytrenko, G. (2011). «Shlyahy udoskonalennya publichnogo finansovogo kont- rolyu» [Ways to improve public financial control]. Ekonomika ta derzhava.

pp. 91-93 [in Ukrainian] 4. Ivanova, I. (2010), «Derzhavnyj finansovyj kontrol: paradygmy rozvy`tku» [Public financial control: paradigms of development]. Kyiv. Akademvy`dav. 168 p. [in Ukrainian]

Polishhuk, V. (2014). «Napryamky vdoskonalennya systemy derzhavnogo finansovogo kontrolyu: vprovadzhennya strategichnogo audytu» [Directions for improving the system of public financial control: the introduction of strategic audit]. Publichne upravlinnya: teoriya ta praktyka. pp. 145-149 [in Ukrainian]

Romaniv, Ye., Goncharuk, S., Pryjmak, S., Danylyak, L. (2015). «Rozvytok derzhavnogo finansovogo kontrolyu v Ukrayini» [Development of state financial control in Ukraine]. Lviv. Prostir M. 174 p. [in Ukrainian]

Savchenko, I. (2012). «Okremi aspekty zabezpechennya efektyvnogo kontrolyu za vykorystannyam derzhavnyh koshtiv: z dosvidu SShA» [Some aspects of ensuring effective control over the use of public funds: from the experience of the United States]. Formuvannya demokratychnogo ta efektyvnogo derzhavnogo upravlinnya v Ukrayini. Kyiv. pp. 223-230 [in Ukrainian]

Tymohin, M. (2010). «Rol yevropejskyh idej u reformuvanni DFK v Ukrayini» [The role of European ideas in reforming the DFC in Ukraine]. Finansovyj kontrol. pp. 39-41 [in Ukrainian]

Shevchuk, O., Lisovyj A., Proskura K., Mishhenko T. (2020). «Derzhavnyj finansovyj audyt: problemy teoriyi i praktyky» [State financial audit: problems of theory and practice]. Universytet derzhavnoyi fiskalnoyi sluzhby Ukrayiny. Irpin. 392 p. [in Ukrainian]


  • Поки немає зовнішніх посилань.