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State Financial Control Essence and Components

Listed author(s):
  • Olha Tkachenko


    (National University of Life and Environmental Sciences of Ukraine)

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    One means of financial relations management and, at the same time, key factor of state governance efficiency in general is the state financial control. The article covers the nature of the state financial control and the study of its component systems, namely, the state financial control subject and object. Considerable attention has been paid to the research of the concept of 'control' etymology and content. Scientific approaches to the interpretation of the state financial control concept by the scientists have been analyzed. It has been found that the state financial control is interpreted by most scientists as a set of their activities or the state power bodies, their activity or the state's governing function. According to the author, the state financial control should be deemed as a component of the state regulation of the economy and, in particular, as a separate instrument for the implementation of this regulation at the macro and micro level. For the purposes of ensuring a single approach to the implementation of the state financial control the sequence of such control implementation steps has been proposed.

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    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2013)
    Issue (Month): 4 (December)
    Pages: 130-135

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    Handle: RePEc:iaf:journl:y:2013:i:4:p:130-135
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