Monitoring as a Prospective Method of the State Financial Control in the Sphere of State Purchases
AbstractThe article uses the study of scientific literature to systemise approaches of domestic and foreign scientists to identification of the essence of the "monitoring" notion and to improve the scientific and methodical approach to definition of "monitoring" in the sphere of state purchases. It describes the role of monitoring in the system of state financial control in the sphere of state purchases. It grounds structural elements of the mechanism of realisation of monitoring in the system of state purchases, namely: it characterises the object and subject, identifies functions, principles and methods of its realisation. It establishes that provision of monitoring should consist of regulatory and information support. Taking into account foreign experience and domestic achievements in the sphere of the state financial control, the article grounds main specific characteristics of monitoring as a method of state financial control in the system of state purchases.
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Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2013)
Issue (Month): 9 ()
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Web page: http://www.business-inform.net
state purchases; system of state purchases; methods of financial control; inspection; audit; monitoring;
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