Vashchenko I. State financial control and its improvement in transformational economy

Theoretical and methodological issues of financial-control activity in Ukraine are thoroughly investigated in thesis. The analysis of the notion "control" is implemented and it proved that possibility of making actual state meet our ideas, i.e. not only observations and analysis, but also constructive activity - is one of its constitutive features. The impossibility of using notions "control" and "audit" as synonyms, because control is wider as a notion and includes audit as one of its element, is proved. It is shown that control is not permanent organic component of management process; control as independent phenomenon is implemented on management and in some way is alternative to management. Money streams, which are to be a sphere of activity of governmental financial control are investigated. Hidden money streams and reasons of their origin are revealed. Arguments on practicability of renaming our highest organ of parlament financial control - Accounts Chamber - to " Control Chamber of Parlament of Ukraine" are shown, and additional arguments for critical expanding of control-revision authorities of Accounts (Control) Chamber are given. Impracticability of creation of governmental financial control as separate organ of central authorities is proved, and the Ministry of finance of Ukraine is offered as a candidate to implement management of governmental financial control.