The necessity of financial control in planning local budgets of transformational shifts
Abstract
The necessity of state financial control in the planning and forecasting of local budgets in market conditions has been revealed. The complex of the fundamental problems of modern budgeting and forecasting has been analyzed. The local budgets formation processes have been determine. The principles of public financial control in the planning and execution of local budgets have been highlighted. The current state of the organization of the bodies exercising financial control in the formation of local budgets has been assessed. According to the results of the investigation directions of the state financial audit local budgets planning has been suggested.
Keywords
References
The Law of Ukraine (12.02.2012). On the basic principles of public financial control in Ukraine. Retrieved April 15, 2013, from : http://zakon0.rada.gov.ua.
The Law of Ukraine (23.03.2000). On State Forecasting and development programs of economic and social development of Ukraine. Retrieved April 15, 2013, from : http://zakon.rada.gov.ua.
Cabinet of Ministers of Ukraine, (2008). State Program of development of information-analytical support of innovation policy and monitoring of innovative economic development. Retrieved April 15, 2013, from : http://www1.nas.gov.ua.
Cabinet of Ministers of Ukraine, (2007). The concept of local budget reform. Retrieved April 15, 2013, from : http://zakon2.rada.gov.ua.
The order of the State Agency of Ukraine for Investments and Innovations (2008). Regulations on monitoring the implementation of innovative and investment projects being implemented with the assistance of public funds. Retrieved April 15, 2013, from : http://zakon2.rada.gov.ua.
Demjanjuk, A., Kirilenko, A., (2008). Monograph: Modernization of Local Finance of Ukraine in terms of economic and social transformation: Maintenance of budget transparency at the local level. Kiev: TNEU "Economic Thought".
Zayichko, I. (2010). The role of fiscal policy in ensuring financial independence of local governments. Proceedings NDFI. 47-55.
Kachkovs'ky, A. (2010). The new Budget Code: analysis of the major change. Balance – Budget, 47-48.
Pawluk, K. (2006). Monograph: The and budget process in Ukraine transitive economy. Kyiv : NDFI, 584 p.
Fedosov, V., Babich, T. (2008). Nature and problems budget: Ukrainian realities. Finance Ukraine, 3 - 23.
Chugunov, I., Zaparina, I. (2008). The development of program budgeting. Finance Ukraine, 3-14.
Shashkevych, O., Kirilenko, A. (2008). Monograph: Modernization of Local Finance of Ukraine in terms of economic and social transformation: State financial audit of local budgets. Kiev: TNEU "Economic Thought".
Feschenko L. (2011). Improving budgeting and forecasting. Bulletin of the economy, transport and industry, 154-157.
Article Metrics
Metrics powered by PLOS ALM
Refbacks
- 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