scholarly journals THE ADVANCED EXPERIENCE IN THE ORGANIZATION OF THE COMBINED SYSTEMS OF THE STATE FINANCIAL CONTROL AND ITS IMPORTANCE FOR UKRAINE

2021 ◽  
Vol 3 (38) ◽  
pp. 182-190
Author(s):  
О. Voronkova ◽  
V. Volenko
Keyword(s):  
Control System ◽  
Information Exchange ◽  
Effective Interaction ◽  
State Power ◽  
Jel Classification ◽  
The State ◽  
Financial Control ◽  
Combined System ◽  
Effective Mechanism ◽  
Advanced Experience

Abstract. The relevance of the study is determined by the need to modernize the state financial control system in Ukraine in the term of globalization and European integration processes. The normative and organizational bases of construction of the combined systems of the state financial control in the leading countries are defined. The advanced experience in the effective interaction of the state financial control bodies from different branches of the state power are systematized and analyzed. The expediency for functioning of the combined system of the state financial control with a combination of elements of parliamentary and governmental systems in Ukraine is substantiated. The scientific outcome of the study is the statement of the effective combination of elements of different branches of the state power in the state financial control systems in the leading countries and substantiation of expediency of such combination in Ukraine. Within analysis of the advanced experience in the organization of the combined systems of the state financial control and the provisions of current legislation, key links of the Ukrainian system of the state financial control were determined namely parliamentary, governmental and departmental financial control. Unlike the existing approaches the system structuring was carried out by institutions that implement a certain type of the state financial control. To strengthen the interaction of these links of the state financial control system in Ukraine and turn it into the only effective mechanism, it is proposed to adopt a conceptual legislative act on the state financial control which should result in the standardization of the relevant conceptual framework, thorough division of control bodies’ powers, introduction of an effective mechanism for their interaction and information exchange between them. Keywords: financial, control, system, state, audit, service, accounting chamber. JEL Classification F42, H72, H83, G28 Formulas: 0; fig.: 1; tabl.: 0; bibl.: 18.

scholarly journals Modern models of social partnership in Uzbekistan

2021 ◽  
Vol 1 (3) ◽  
pp. 152-161
Author(s):  
Alisher Muminov
Keyword(s):  
Civil Society ◽  
Effective Interaction ◽  
The State ◽  
Special Importance ◽  
Effective Mechanism ◽  
Social Partnership ◽  
Cultural Life ◽  
State And Society ◽  
The Republic ◽  
The Individual

Currently, the special importance of social partnership is acknowledged as an effective mechanism for involving the general public in participation in the socio-political, socio-economic and cultural life of the country in Uzbekistan. In this regard, the President of the Republic of Uzbekistan Sh.Mirziyoyev pointed out the need for consistent implementation: “the principle of mutual responsibility of citizens, the state and society, the connection of their rights and obligations. This principle serves as the basis for effective interaction between the state and the individual, the state and civil society in solving the important tasks facing our country. This article is devoted to the analysis of reforms aimed at the development of social partnership in Uzbekistan.

Effective Interaction of State Bodies and Public Organizations

2018 ◽  
Vol 7 (3) ◽  
pp. 8-13
Author(s):  
С. Изаак ◽  
S. Izaak
Keyword(s):  
Effective Interaction ◽  
State Power ◽  
Public Organizations ◽  
The State ◽  
State Support ◽  
Optimal Organization ◽  
Sports Industry

The article notes that the state through the system of bodies of state power defines relations with public organizations, including developing measures of state support. The solution to the problem of efficiency of intersectoral interaction is presented in the example of the sports industry. As subjects of communication fields defined by the territorial Executive authorities and territorial public-state, public associations (including organizations). It is shown that in the sports industry has developed long-standing practice of interaction, characterized by an optimal organization on mutually beneficial conditions and efficiency in the system of relations “state — society”.

The Acceleration of Privatization: Understanding State, Power Bloc, and Capital Accumulation in Turkey

2018 ◽  
Vol 50 (4) ◽  
pp. 810-829 ◽  
Author(s):  
Ahmet Zaifer
Keyword(s):  
Significant Influence ◽  
Capital Accumulation ◽  
State Power ◽  
National Interest ◽  
Analytical Framework ◽  
Jel Classification ◽  
The State ◽  
Institutional Framework ◽  
Domestic Capital

This article seeks to explain the post-2001 acceleration of privatization in Turkey. Employing a Marxian analytical framework, the article argues that the acceleration of privatization in Turkey in the post-2001 period was the result of a powerful combination of support from the power bloc (i.e., fractions of capital) in Turkey, which has been achieved with a major subordination of labor. The power bloc saw previously unavailable advantages in supporting privatization within the context of the post-2001 domestic capital accumulation regime, and therefore acted to restructure the legal and institutional framework of the state to weaken the resistance of labor and facilitate the participation of potential investors in privatization tenders. This interpretation challenges the dominance of institutionalist accounts, which draw on the legal-institutional framework and/or national interest-based discourses without considering how the changing relations among different fractions of capital and between capital and labor within the constitutive dynamics of domestic capital accumulation exerted significant influence on the acceleration of privatization. JEL Classification: P160; F50

scholarly journals Internal Control in State Institutions

2021 ◽  
Vol 8 (4) ◽  
pp. 90-101
Author(s):  
F. Yu. Alchinova
Keyword(s):  
Control System ◽  
Internal Control ◽  
Process Management ◽  
Methodological Approach ◽  
The State ◽  
Financial Control ◽  
Budget Process ◽  
State Institutions ◽  
Internal Control System ◽  
Effective Use

The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control. It defines the main directions of internal control in the budgetary sphere and reveals the features of the budget process management. The author highlights the topical issues related to the necessity of strengthening the regulation of the state institutions activities and improving the internal control system. The purpose of the research is to analyze the procedure for organizing internal financial control in the state institutions and determine the main directions for its improvement. In the course of the research, the methods of analysis, synthesis, comparison, deduction, logical thinking, and the dialectic method of cognition were used. The peculiarities of the organization of internal control in state institutions are related to the fact that they face a dual task. On the one hand, it is necessary to ensure the rational use of budget funds and resources allocated for the maintenance of their apparatus. On the other hand, it is necessary to ensure control over the rational distribution and effective use of budget funds in subordinate organizations. The actuality of considering the issues of internal control regulation is determined by the necessity of creating a cross-cutting risk-oriented internal control system aimed at the effective use of public resources provided for organizations. The results of the research include the development of a methodological approach to improving the mechanisms of organizing internal financial control in federal executive bodies. It is concluded that strengthening the regulation and unification of internal control in the state institutions contributes to improving the quality of public resource management.

scholarly journals Audit of Financial Statements in the Context of Financial Control

2021 ◽  
Vol 10 (525) ◽  
pp. 305-311
Author(s):  
H. P. Martynyuk ◽  
◽  
M. A. Martyniuk ◽  
Keyword(s):  
Control System ◽  
Financial Management ◽  
Positive Impact ◽  
General System ◽  
Financial Statements ◽  
The State ◽  
Regulatory Control ◽  
Entrepreneurial Activity ◽  
Financial Control ◽  
Control Activity

It is determined that the idea of control activity in the current conditions is becoming widespread in the context of the implementation of the concept of regulatory control service with an emphasis on ensuring compliance with the legislation and access of all eonomic entities to informativeness by types and time of control activities. The strengthening of control and supervision by the State Regulatory Service on entrepreneurial activity over the past three years is proved. It is argued that the introduction of an independent financial control system into the general system of control over the financial activities of enterprise provides for the creation of a comprehensive approach to ensuring an interaction between the State and independent components of the financial control system. It is substantiated and proved that since the audit of financial statements is an integral part of the business activities, especially concerning the large and medium-sized enterprises, its significance can be de classed into main areas, namely: it affects the interests of external and internal users who want to have confidence in compliance with the legislation; presence of a positive audit opinion on the financial condition increases investor confidence; certainty as to the absence of distortions in the financial statements avoids paying penalties and reduces the risks of making wrong managerial decisions. It is established that the audit of financial statements has a pronounced social nature, since it causes a significant influence on the level of trust in the published financial information declared by the business. The advantage and peculiarity of audit control is the condition that its primary task is compliance with accounting legislation and the absence of penalties. The need to audit financial statements in the management system of the enterprise is conditioned. The positive impact of the audit of financial statements, which consists in timely response of financial management to the identified deficiencies and violations that would affect the structure of the enterprise’s expenses, is substantiated.

scholarly journals THEORETICAL PRINCIPLES OF THE FUNCTIONING OF THE STATE FINANCIAL CONTROL SYSTEM

2018 ◽  
pp. 134-139
Author(s):  
Andriana Belia
Keyword(s):  
Control System ◽  
Financial Institution ◽  
The State ◽  
Actual State ◽  
Financial Control ◽  
Study Results ◽  
The Subject ◽  
Limiting Parameters ◽  
State Of Affairs ◽  
Theoretical Foundations

Introduction. The article focuses on the achievements of domestic scholars who have been considering the theoretical foundations of the functioning of the system of state financial control in Ukraine. Purpose. The article aims to analyse and systematize the theoretical foundations of the functioning of the state financial control system. Method (methodology). To achieve the goal of the article, the following tasks have been identified: to investigate the categorical apparatus of the concept of "financial control" (to consider the essence of this category); to analyse the term "state financial control" on the basis of the views of domestic scientists; to investigate the functions of state financial control as an economic category. The object of the research is the functioning of the system of state financial control. The theoretical and practical approaches to the application of the system of state financial control in Ukraine are the subject of the study. Results. The strengthening of the financial position of the state, economic growth by monitoring the achievement of target benchmarks and verification of compliance with the limiting parameters of financial and economic development have been promoted in the research. It has been determined the essence of the state financial institution. Among the main points we can distinguish the establishment of the actual state of affairs and its comply with the requirements of the current legislation as the object of control over the lawfulness; financial discipline and rationality during the formation, distribution, ownership, use and alienation of the subject of control. It means that the assets belong to the state, as well as the use of funds remaining in the subject of financial relations in connection with the privileges granted for payments to the budgets, state off-budget funds and loans, which are received under state guarantees.

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