P. Andreev, PhD in Economics State Financial Inspection of Ukraine, Kyiv ESTABLISHMENT AND DEVELOPMENT OF THE PUBLIC INTERNAL FINANCIAL CONTROL SYSTEM

Posted on by

Theoretical approaches to the definition of the public internal financial control role in the public financial management are studied. The artickle outlines the main european models of the public internal financial control. The current trends and perspectives of the public internal financial control reforming in Ukraine are underlined.

Keywords: internal public financial control, Latin model, Northern European model, the central unit of harmonization, internal audit.

DOI: http://dx.doi.org/10.17721/1728-2667.2014/154-1/1

References
  1. Anykyn A.V. Yunost nauky: Zhyzn y ydey myslyteley-ekonomystov do Marksa. – 4-e yzd. – M.: Polytyzdat, 1985. – 367 s.
  2. Dzhey Shafrytts Albert Khayd Klassyky teoryy hosudarstvennoho upravlenyya: amerykanskaya shkola. – M., Yzdatelstvo Moskovskoho unyversyteta, 2003. – 800 s.
  3. Robert de Konynh Hosudarstvennyy vnutrennyy fynansovyy kontrol / Robert de Konynh. – Sloveyya, 2007. – 336 s.
  4. Ukrayina. Zvit z efektyvnosti upravlinnya derzhavnymy finansamy. 2011 rik [Elektronnyy resurs] / Svitovyy bank. – 2012. – 102 s. – S. 13, 14. – Rezhym dostupu: http://www.worldbank.org/uk/news/press-release/2012/07/09/ ukrainepublic-finance-management-systems-needs-further-improvements
  5. Lymskaya deklaratsyya rukovodyashchykh pryntsypov kontrolya [Elektronnyy resurs] // Ofitsiynyy sayt Verkhovnoyi rady Ukrayiny. – Rezhym dostupu: http://zakon1.rada.gov.ua/laws/show/604_001
  6. Pro rezultaty robochoho ta plenarnoho zasidan PEM PAL u m. Budapesht (Uhorshchyna) / Kabinet Ministriv Ukrayiny. – № 21-12/176. – 02.07.2012.
  7. Compendium of the public internal control systems in the EU Member States 2012 / European Commission – Luxembourg: Publications Office of the European Union, 2011 – 290 pp.
  8. Pro rezultaty robochoho ta plenarnoho zasidanʹ PEM PAL u m. Budapesht (Uhorshchyna) / Kabinet Ministriv Ukrayiny. – № 21-12/176. – 02.07.2012.
  9. Kontseptsiya rozvytku derzhavnoho vnutrishnoho finansovoho kontrolyu na period do 2017 roku: Rozporyadzhennya Kabminu vid 24 travnya 2005 r. № 158-r [Elektronnyy resurs] / Verkhovna rada Ukrayiny [sayt]. – Rezhym dostupu: http://zakon4.rada.gov.ua/laws/show/158-2005-%D1%80
  10. Byudzhetnyy kodeks Ukrayiny: zakon Ukrayiny № 2456-VI vid 08.07.2010 [Elektronnyy resurs] / Verkhovna rada Ukrayiny [sayt]. – Rezhym dostupu: http://zakon2.rada.gov.ua/laws/show/2456-17.

Download

  • pdf 154_6-9
    File size: 658 kB Downloads: 459