Zavystovska H. Public Financial Control in Ukraine: Priority Directions for Development and Efficiency

The dissertation is devoted to the scientific substantiation of theoretical positions and the development of practical recommendations for more effective and efficient implementation of public financial control. The need for public financial control and its role in the management of financial resources of the state have been substantiated. The essence of public financial control has been deepened. Theoretical principles of building an effective system of public financial control have been summarized and systematized, three planes have been proposed, in which the interrelation between the main elements have been revealed: mission, object, subject, tasks, principles and tools. It has been proven that the efficiency of management of financial resources of the state is determined by the availability of methodological and organizational support. The work of the specialized body of public financial control - the State Audit Service of Ukraine (the SAS) - in recent years has been analyzed. The main problems and drawbacks in the work of the State Audit Service of Ukraine have been identified. Recommendations on modernization of the public financial control system and improvement of the performance of the State Audit Service of Ukraine have been developed in order to increase efficiency. It has been suggested to deepen the understanding of the content of the concept of "misuse of budget funds".