Romanchuk R. Development of areas of organization and implementation of state financial control in Ukraine.

Object of research: implementation of state financial control. Purpose: theoretical and methodological substantiation of the provisions and development of scientific and practical recommendations regarding the development of directions for the organization and implementation of state financial control in Ukraine. Methods: induction, deduction, abstraction, structural-functional, structural-genetic analysis and synthesis, systematization. Results: an important scientific task was solved, which consists in the theoretical and methodological substantiation of the development of directions for the organization and implementation of state financial control in Ukraine. Novelty: for the first time, a system of normative legal acts of state financial control was developed under the conditions of implementation into national legislation of the norms of modern financial control of EU states by levels; improved: the system of state financial control by main elements, the system of criteria for the effectiveness of state financial control by supplementing it with indirect indicators; received further development: generalization of theoretical models of state financial control for two groups; clarification of the conceptual and categorical apparatus of the study by interpreting state financial control in a broad sense as the activity of state authorities and management of all levels established by relevant normative acts; generalization of the classification of state financial control, taking into account its systematicity and complexity by types; theoretical and methodological approaches to the processes of European integration changes in the principles of state financial control in the legislation of Ukraine in accordance with the EU accession program adopted by the state; determination of the basic trends in the development of the state financial control system based on a risk-oriented approach in the conditions of digitization, which are manifested in: the use of digital technologies. Implemented by: Kyiv Regional Council, Credit Arikol Bank JSC, BlackShield Capital AG, National University of Civil Defense of Ukraine. Fields of use: state authorities, enterprises, institutions, organizations.