THE CONCEPT OF «STATE EXTERNAL FINANCIAL CONTROL»

Abstract

Introduction. In today's conditions, changes in the system of public administration in Ukraine lead to an increase in the role of state external financial control. However, there are a number of problems on the way to this. One of the problems is the absence of the necessary regulatory framework of state external financial control. Thus, the Law of Ukraine "On the Basic Principles of State Financial Control in Ukraine" does not define the terms "state external financial control" and "state internal financial control". As a result, there are disagreements in the theory and practice of the conceptual apparatus, which leads to a certain misunderstanding and ambiguity, namely, the concepts of "state financial control", "state external financial control", "state internal financial control" are mixed up. In view of this, the research of current approaches to the definition of the concept of "state external financial control" is relevant.

Purpose. The purpose of the article is to research current approaches to the definition of the concept of "state external financial control" and to provide the author's own definition of the concept of "state external financial control".

Methods. To achieve the set goal, a comprehensive approach was applied, which determines the application of general and special scientific research methods. When studying the essence of financial control, the method of scientific abstraction was applied. The formal legal method was used to analyze the norms of legal acts. Methods of analysis, synthesis, induction, deduction, analogy were also used to form conclusions and proposals.

Results. The article examines the definition of the concept of "financial control". The main views of scientists on the definition of the concept of "state financial control" are considered. It was established that state financial control is divided into internal and external. A proper definition of the concept of "state external financial control" is proposed.

Conclusion. Therefore, in view of the above, state financial control is divided into state internal financial control (departmental, governmental) and state external financial control. Under state external financial control, we propose to define the purposeful activity of an independent financial control body, created by the legislative body, aimed at ensuring legality, financial discipline, rationality in the course of mobilization, distribution and use of state financial assets by means of financial audit, performance audit, expertise, analysis and other control measures. We also propose to make changes to Article 2 of the Law of Ukraine "On the Basic Principles of State Financial Control in Ukraine" and to fix the definition of "state external financial control" at the legislative level.