Проблеми правового регулювання фінансового контролю в Україні та шляхи їх вирішення

Abstract

The article reveals the main issues of building and implementing an effective and unified system of financial control of the state. An analysis of the current state of public financial control in the state, which provided an opportunity to identify the characteristic shortcomings of the elements of the state control system, namely the need to strengthen the procedures of previous and current financial control; to improve the legislative regulation of the issues of formation of the system of state financial control on the basis of the adoption of a single normative act, which will help to determine the common conceptual principles of the organization of financial control; optimization of the organizational structure of the subjects of state financial control and others. The article draws attention to the fact that the existing problems in the field of financial control negatively affect the implementation of the supervisory authorities of their powers. This encourages the fastest solution to the identified shortcomings on the basis of the proposed areas for improving financial control.