Hupalovska M. The budget control in the conditions of the market economy of Ukraine

The object is a system of budgetary control. The aim to deepen the theoretical and the analysis of the current practices of budget control, as well as in the development of the basis of recommendations for its improvement to significantly improve efficiency. The methods ane logical, comprehensive, functional, dialectical, abstraction, analogy, historical, systematic, economic and statistical analysis methods for synthesis, comparison, analysis, synthesis, induction, deduction, graphic. The results - generally theoretical propositions investigated the practice of budgetary control, developed recommendations for its improvement. The novelty - reasonably budgetary control as a special specific sphere of activity, socio-economic purpose of which is determined by the triune determination at levels of public, representative, legislative and executive management and the impact that the actions implemented by the legislative, the executive and the public; improved classification of budgetary control by distinguishing major its types, forms and methods, the technique of evaluating the effectiveness of budgetary control in the determination of the integral indicator; studies need and the main benefits of the settlement of a single sequence and procedure of budgetary control, had the further development of the principles of budgetary control and proposed methodological approaches to modernizing the organizational structure of budgetary control. Introduced in the Accounting Chamber of Ukraine, the Standing Committee of the Rivne Regional Council on Budget, Finance and Tax, Control and Audit Department in Ternopil region, the learning process of Ternopil National Economic University. Scope - supervisory authorities of Ukraine.