Zhadan O. The financial control mechanism of public funds use efficiency

A research object is processes of state financial control. A research purpose is development of mechanism of financial control of efficiency of the public funds use of proactive-type. Research methods - analysis; approach of the systems; analogies; methods of management theory (determination of mission of organization, method of having a special decomposition purpose and drafting of tree of aims, and also technology of business-processes reengineering); comparative analysis; distributing of plenary powers and responsibility. The public funds use, presented in methodological and organizational aspects, make the practical value of the got results recommendation on realization of mechanism of financial control of efficiency. The scientific novelty of the got results consists in that first mechanism of financial control of efficiency of the public funds use of proactive-type developed a type in methodological and organizational aspects, the basic setting of which is realization of control function and grant a feed-back to the organs of state administration as bases for making timely administrative decisions on the increase of efficiency of the public funds use on all stages and levels of their mastering; the universal method of conducting of audit of efficiency of the public funds use, based on application of technology of business-processes reengineering, is developed. Complex of methods which are used during conducting of audit of efficiency of the public funds use and foresee possibility correcting, instead of establishing influencing; methods of determination of effectiveness of mission and aims, and also the methods of calculation of efficiency of business-processes of object of audit are improved. Principles of state financial control, based on application of economic and social aspects of efficiency of the public funds use; approaches to conducting of audit of efficiency, изложенные in international standards; methodologies and practices of conducting of audit of efficiency of higher organs of state financial control of row of foreign countries got further development.