Bazyka S. Мechanisms of parliamentary control in the field of public finances in Ukraine

In the dissertation research the theoretical substantiation of mechanisms of parliamentary control in the field of public finances has been carried out and scientific and practical recommendations for their improvement have been developed in the conditions of approval of the principles of public administration in Ukraine. The phenomenon of “parliamentary financial control” has been analyzed in the scientific discourse and his conceptual-categorical apparatus has been developed. In particular scientific reflection and systematization of the basic categories of research of theoretical positions of parliamentary control in the field of public finances is conducted in such a system of conceptual-categorical coordinates: control → state / public control → parliamentary control → state financial control → state external financial control / audit → public audit → parliamentary financial control (parliamentary control in the field of public finances). The essence of public finance as an object of parliamentary control has been specified and the composition and main branches of the sphere of public finance as an object of parliamentary control have been clarified taking into account the new vision “new public finance” related to the destruction of borders between the national economy and the outside world. This leads simultaneously to deepening the interaction of private business and public sector of the country, as well − to the growth of competition between them. Mechanisms of parliamentary control in the field of public finances (socio-economic, legal and organizational) have been from unified from the position of substantiation of its complex mechanism. Such a mechanism determines the features and the procedure for parliamentary control in the field of public finances and makes it possible to realize its functions in conditions of approval of the principles of public administration in Ukraine The features of formation and realization of mechanisms of parliamentary control in the field of public finance in Ukraine have been revealed and systematized on the basis of unification of the main problems functioning of parliamentary control in this area. These problems of parliamentary financial control have been structured on such blocks as socio-economic, legal and organizational. The prospects of modernization of the Accounting Chamber activity have been substantiated: a) a complex assessment of the efficiency of the Accounting Chamber activities in 2012-2017; b) the development of directions for improvement of the information and communication component of the organizational mechanism which provides increasing efficiency of cooperation and coordination between the Accounting Chamber and the Verkhovna Rada of Ukraine, as well as the civil society; c) the formulation of general proposals concerning the prospects for the development of the Accounting Chamber as the Supreme Audit Institution of the State. The priority directions of improvement of mechanisms of parliamentary public financial control have been developed in Ukraine taking into account the possibilities of implementation of foreign experience in this field.