ПОНЯТТЯ ТА ОСОБЛИВОСТІ ФІНАНСОВОГО КОНТРОЛЮ ЯК ФУНКЦІЇ ПУБЛІЧНОГО АДМІНІСТРУВАННЯ

Keywords: control, financial control, public administration, authorities, function

Abstract

In the conditions of dynamic changes in the political, economic and social orientations of the modern world, overcoming the consequences of the global financial crisis, an important factor in the development of society is the deepening of international cooperation of scientists and practical specialists in the field of financial control. The article deals with the concept and features of financial control as a function of public administration. Attention is drawn to the fact that the process of public administration is reflected through a set of functions. It is argued that financial control is a component of a single mechanism of state control, without which the normal functioning of the economy and financial system is impossible. The author noted that financial control is a component of a single mechanism of state control, without which normal functioning of the economy and financial system is impossible. The article examines and analyzes various considerations regarding the essence of the concept of control, as well as public administration. The main features of control carried out by subjects of public administration are highlighted. The author substantiates that financial control as a function of public administration consists in the timely identification and elimination of factors that prevent the effective implementation of public administration and ensuring the appropriate level of law enforcement activities. This function is implemented with the help of public administration entities in accordance with general and special principles.

According to the author, financial control as a function of public administration is aimed at achieving the main goal - preventing and blocking deviations of the activity of the state administration subject from the given management program, and when errors in activity, abuse of rights are detected - bringing the managed system to a stable position with the help of all social regulators.

The need to solve certain issues in order to improve legal regulation and develop the financial control system as a function of public administration is outlined.

Published
2022-12-29
How to Cite
Бортняк, В. А. (2022). ПОНЯТТЯ ТА ОСОБЛИВОСТІ ФІНАНСОВОГО КОНТРОЛЮ ЯК ФУНКЦІЇ ПУБЛІЧНОГО АДМІНІСТРУВАННЯ. Scientific Notes of Lviv University of Business and Law, 31, 186-192. Retrieved from https://nzlubp.org.ua/index.php/journal/article/view/668