Information on the thesis

Dissertation  for  the  Doctor  of  economics  degree  by  specialty  08.00.08  –  money,
finance and credit. –Ivan Franko National University of Lviv. – Lviv, 2015.
The author made the systematization of the historical genesis of scientific thought on
the formation and development of financial control, which gives an opportunity to highlight
historic milestones of financial control types of social production and stages of economic
development. At the same time, the state financial control as a form of financial relations in
Ukraine is quite young and not fully formed. It was found that the formation of this type now
control characterized  by features harmonization and generalization of the world’s leading
experience  in  financial  control  and  its  application  in  Ukraine  with  specific  regulatory  ,
information , personnel and methodological support.
Proved and proved the need to recognize in law the status of the supreme body of
financial control by the Accounting Chamber of Ukraine granted a substantial expansion of
its powers and functions and guarantee full independence, which must necessarily be out of
branches and be accountable to the public and Parliament of Ukraine, and giving Supreme
Audit Institution for the purposes of the control of the law of administrative sanctions and
protect the interests of the state.
Improved concept of a unified system of state financial control, which should be both
scientific  and  political  document,  which  should  show  the  theoretical  and  methodological
principles  of  control,  requirements  to  legislation,  public  policy  in  the  field  of  financial
control. The necessity of bringing state financial control and audit use of public funds to
international  standards  of  financial  control  ,  which  will  allow  improved  manageability
budget processes at national and regional levels.
A development exercise independent external executive control (led by supreme body
of state financial control Ukraine) by improving legislation in this respect, the overcoming of
conflicts with the executive branch through public discussions, public explanation of the role
and functions of the Supreme Audit Institution and its territorial units will contribute to the
successful development of the national economy, renewal of regulatory authority in society.
The  efficiency  of  the  Supreme  Audit  Institution  proposed  to  amend  the  current
legislation. What will be harder outlined its legal powers, the more he will get opportunities
to state compensation for damages eliminate detected violations in budget and finance, the
prosecution  of  officials  guilty  of  mismanagement  and  violation of  the  law.  An  important
factor in improving public financial control at all levels of the budget system, improving
efficiency and quality control measures should be the construction and operation of a unified
system of state financial control.
Proved that the establishment of new methodological and organizational principles of
financial  control  will  contribute  to  the  widespread  introduction  of  modern  information
technologies and systems with the appropriate legal regulation of access to and protection of
information resources Accounting and Control. Argued that the need to strengthen financial
controls in general and in particular conditioned by the fact that the domestic economy is
under constant shortage of financial resources , the growth of public debt , so the effective
management and use of the latter is not possible without adequate control.
Keywords: State Financial Control, socially oriented market economy, state budget
expenditures,  budget  programs,  budget  planning,  financial  audit,  financial  management,
economic  laws,  performance  audit,  economic  interests,  the  state  financial  control,
methodological  and  organizational  support,  audit  of  financial  statements,  external  audit,
public finance, the Accounting Chamber.