Razumtsev V. Financial control of special-purpose using of state-financed funds by coalmining enterprises

The financial control of the having a special purpose use of budgetary facilities is a research object. Research methods: methods of structurally-logic and high-quality analysis and synthesis; systems analysis; special methods of statistical, financial and economic analysis; expert methods; methods of ekonometrycheskogo design; in an abstract manner-logical method; method of programmatic-having a special purpose approach. Results: conception of financial control of the having a special purpose use of budgetary facilities, which organically unites the organizational forms of control, methodical tool and estimation of effectiveness of control which takes into account the features of financing of enterprises of coal region, is first developed, assists to construction of the high-quality financial checking system and provides his effectiveness; improved: forms of financial control of the having a special purpose use of budgetary facilities due to association of the methodical and organizational providing; system of indexes and procedure of realization of complex analysis of efficiency of the use of budgetary facilities which unlike existing allow to estimate potential of the effective use of budgetary facilities for acceptance of decisions on entity selection and volume of the budgetary financing; procedure of estimation of effectiveness of financial control by system of the offered criteria of ball estimation of forms of financial control and risk; further development was got: kontrolyng, which is considered as constituent of financial control of the having a special purpose use of budgetary facilities and effective mean of receipt of information for the ground and acceptance of administrative decisions in relation to the effective use of budgetary facilities and achievement of positive results of activity of enterprise; monitoring of the use of budgetary facilities on the basis of application of programmatic-having a special purpose approach which allows to define expedience of the budgetary having a special purpose programs and efficiency of the budgetary financing to proper directions. Dissertation job performances are used in practical activity of control-revision management in the Lugansk region and enterprises of coal region: GP "Luganskugol'" and GP "Roven'kyantratsyt" .