STUDY OF FOREIGN EXPERIENCE OF THE BASIS OF CONSTRUCTION OF THE SYSTEM OF STATE CONTROL
DOI:
https://doi.org/10.33042/2522-1809-2023-2-176-29-33Keywords:
state resources, state financial control, state financial audit, efficiency, effectiveness, transparencyAbstract
The article is devoted to consideration of the problems and trends of strengthening the economic and social potential of the country through quality management of state finances, which is a priority task of the state and its institutions in the conditions of increasing the use of state resources and overcoming the consequences of the global financial and economic crisis. The financial stability and security of the country, the effectiveness of state policy, the level of the population's quality of life, the achievement of social -economic goals of the state. Therefore, in the process of ensuring the quality of management and the use of state resources, the role of state financial control institutions, the effectiveness of the tools and methods they use in the process of activity is important (without exaggeration). The experience gained in this direction proved the low effectiveness of the tools used and proved the need to improve state financial control and audit. The need for careful study and implementation into practical activity of the positive experience of building a state control system existing in developed countries, one of which is the Kingdom of the Netherlands, is justified. There are three levels of control in this country, and all the functions necessary for the state (in particular, regarding financial control) are first determined in the state administration system, and then they are distributed among the bodies, which makes it possible to clearly distinguish the powers and competences of different bodies, including controlling The procedure for introducing internal control systems in every institution and organization of the Netherlands, merging internal audit units into the Central Government Audit Service under the Ministry of Finance, and introducing mechanisms to further limit the minister's influence on implementation deserve attention for the implementation of positive experience in the practical activities of the state financial control bodies of Ukraine. control, the existence of an independent external financial control body (audit court), cooperation and exchange of information between the Central Government Audit Service, the Court of Auditors, the Institute of Internal Auditors, the Netherlands Organization of Accountants, private audit firms, the European Commission (in matters of control over EU funds), and also with universities that train personnel in the relevant field.
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