Grytsenko O. Organizational and legal support of the Accounting Chamber activity

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U002609

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

10-06-2005

Specialized Academic Board

К 26.867.01

Essay

3. The thesis is devoted to investigation of organizational and legal support of the Accounting Chamber activity. The author determined the legal origin of the Accounting Chamber as constitutional public authority, which is not related to any of assigned by Constitution branches of power and which performs the control function of state administration in the field of use of state budget funds. The complex analysis of principles of organization and activity of the Accounting Chamber is conducted; the guaranties of their realization are determined and revealed. The relation between functions and authorities of the Accounting Chamber for the purpose of compliance is investigated. The legal origin of the Accounting Chamber statements is analyzed. The level of influence of legal and organizational support of the Accounting Chamber activity on its effectiveness is analyzed. The internal structure of the Accounting Chamber is analyzed; the proposals, regarding perfection of legal regulation of the Accounting Chamber functions and structure, are worked out. The tendencies of the development of the Accounting Chamber organs are revealed; the main ways of the perfection of legal regulation of its functioning are determined. The relation between ethic behavior of the Accounting Chamber members and it's the effectiveness of its activity is determined; the list of ethic requirements is developed. The experience of other countries, regarding problems of organization and activity of organs, which are close to the Accounting Chamber by their assignment, is investigated. The analysis of legislative regulation and the practice of the Accounting Chamber activity permitted to conclude, that following development of control an revision function is considered as ineffective: firstly, it will lead to activity of two similar by functional characteristics organs in the country - the Accounting Chamber and State Control and Revision Department; secondly, the execution of control and revision function does not solve the problem of illegal and ineffective use of Ukraine budget funds by itself. As a result, the author's approach for determination of the Accounting Chamber as an a organ with analytic and prognostic orientation is proposed, which stipulates for necessity of widening of its authorities in the field of lawmaking, legal base formation, activation of society information. With the purpose of realization of indicated conclusion it is proposed to provide the Accounting Chamber with right of legislative initiative, assign to it the duty of carrying out the examination of normative legal statements, regarding financial and budget problems, and the duty of fulfillment of regional budget funds control. Key words: Accounting Chamber, organizational and legal support, activity, principles, functions, authorities, statements, structure, system of organs, ethic requirements.

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