Prasiuk V. Administrative and legal regulation of the state financial control under the legislation of Ukraine

The author analyses scholarly standpoints and clarifies the essence and content of the term “state financial control” and provides own definition. The dissertation characterizes the principles of state financial control, defines the relevant concept and finds out that principles of the state financial control are a system with a conditional division into the universal and specific principles. It concludes the need for statutory consolidation of the principles of state financial control. The paper characterizes the constitutive elements of the system of statutory regulation of the state financial control that is marked by a complex hierarchical nature. It is established that all elements of the mentioned system are the regulatory basis of the proper organization and conducting of the state financial control in Ukraine, and the international acts applied in this area are analysed.