Shevchuk O. State financial control in Ukraine: theory, methodology, practice

The subject and peculiarities of state financial control (SFC) its functional setting and determinants of organization, conceptual framework, functions and principles of Budgetary, Tax, Custom and Foreign exchange controls are specified in the thesis. The necessity of creation and subject of SFC system, basic elements that maintain its formation are grounded, methodological principles of control of effectiveness of the use of public funds and assets as well as assessment of efficiency and quality of SFC are determined. The features of domestic SFC system formation are found out, its institutional and methodical maintenance is evaluated, effectiveness, efficiency and quality of activities of control authorities is estimated. Concept of SFC system creation in Ukraine is proposed. Methodological approaches and recommendations for the development of institutional maintenance of SFC, improvement of performance audit application as well as SFC over activities of economic entities are worked out.