Theoretical principles of the functioning of the state financial control system

Andriana Romanivna Belia


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.


state financial control; legal framework; system

Full Text:



Afanas'ev, V. H. (1973). Nauchnoe upravlenye obshchestvom (opyt sistemnoho issledovaniya). Moscow : Politizdat. [in Russian].

Vasylyk, O. D., Pavlyuk, K. V. (2002). Derzhavni finansy Ukrayiny. Kyyiv : NIOS. [in Ukrainian].

Hutsalenko, L. V. Deriy, V. A., Kotsupatryy, M. M. (2009). Derzhavnyy finansovyy kontrol'. Kyyiv : Tsentr uchbovoyi literatury. [in Ukrainian].

Dikan', L. V. Holub, Yu. O., Synyuhina, N. V., Shul'ha, N. M., Multanivs'ka, T. V., Voyinova, T. S. (2010). Systema finansovoho kontrolyu v Ukrayini: suchasnyy stan orhanizatsiyi ta perspektyvy rozvytku. Kharkiv: Vyd. KhNEU. [in Ukrainian].

Zaytsev, V. M. (2009). Udoskonalennya finansovoho kontrolyu v systemi derzhavnoho upravlinnya. Kyyiv. [in Ukrainian].

Petrenko, S. M. (2007). Informatsiyne zabezpechennya vnutrishn'oho kontrolyu hospodars'kykh system. Donets'k : DonNUET. [in Ukrainian].

Savchenko, L. A. (2008). Pravovi osnovy finansovoho kontrolyu. Kyyiv : Yurinkom Inter, 2008. 504 s. [in Ukrainian].

Stefanyuk, I. B. (2011). Metodolohichni zasady funktsionuvannya systemy derzhavnoho vnutrishn'oho finansovoho kontrolyu v Ukrayini. Finansy Ukrayiny, 6, 84-102. [in Ukrainian].

Shevchuk, O. A. (2014). Derzhavnyy finansovyy kontrol' v Ukrayini: teoriya, metodolohiya, praktyka. Kyyiv. [in Ukrainian].


Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023