Pozhar T. Development of financial and budgetary mechanism of state financial control

Theoretical basis for understanding the state financial control, its role in en-hancing fiscal discipline, techniques, forms and methods is developed. The es-sence and basic components of financial and budgetary mechanisms of state control are defined. The condition and the results of state financial control over the formation, distribution, redistribution and use of public funds are investigated. A scientific and methodical approach to structuring mechanism of result-oriented budgeting by stages, control functions and technical instruments is proposed. Organizational structure of financial and budgetary mechanisms of state control based on relationship types, levels of financial control and types of its effectiveness is improved. The method of evaluation of the effectiveness of financial and budgetary mechanisms of state control is developed. Process approach to quality control system of efficiency audit building as the preferred method of budget programs auditing in the structure of financial and budgetary mechanisms of state control is formed.