Strel'nikov O. Mechanisms of government control of the national system of record-keeping in Ukraine

A research object is processes of government control of the national system of record-keeping in the conditions of introduction of international standards of the financial reporting in the system of domestic account. A research purpose is determination and development of theoretical positions, methodical approaches and scientific recommendations on the improvement of mechanisms of government control of the national system of record-keeping in Ukraine in the conditions of integration in European Union and introductions of international standards of the financial reporting. Research methods are a dialectical method, approach of the systems, generalization, comparison, analysis and synthesis. A practical value consists in that the theoretical positions developed in thesis are taken to the level of practical suggestions which will be instrumental in the improvement of government control of record-keeping. The scientific novelty of the got results consists in that for the first time essence of concept «Government control of the system of record-keeping» is determine as a complex of activities of the authorized public organ on application of mechanisms of government control with the purpose of introduction of public policy, acceptance of the normatively-legal providing and application of state control after the observance of legislation in the field of record-keeping. Mechanisms of government control, the use of which will be provided by control after introduction of public policy in the field of account; classification of levels of the normatively-legal providing of government control of the system of account; organizational structure of state administration the system of record-keeping in Ukraine improved. Theoretical principles of determination of maintenance and structure of the national system of record-keeping; methodical approaches to government control of process of introduction of international standards of the financial reporting in Ukraine; approaches to the ground of expedience of introduction of state certification of professional accountants in accordance with the international standards of education got further development.