%0 Journal Article
%T ACTUAL PROBLEMS OF FINANCIAL CONTROL OF LOCAL GOVERNMENT
%A Elena Kushlak
%J MEST Journal
%P 72-78
%@ 2334-7058
%D 2015
%R 10.12709/mest.03.03.02.08
%X Transformation processes in Ukrainian society necessitate addressing important task - the creation of the state of effective financial and budgetary system and effective mechanisms for its further improvement. In the organization of system of financial control in Ukraine there are a number of problems that reduce the level of financial budgetary discipline in the regions. This requires a rethinking of the role of the state in the exercise of financial control in general and local budgets in particular, the concept of external and internal financial control interrelations of structural elements of state control as an integrated system. The paper highlights the main bottlenecks of the state financial control of local government in Ukraine and the basic problems of the current system in Ukraine state financial control, which subsequently lead to inefficient management of the economy and public finances. The study suggested solutions. Based on the priority of the state policy in the context of Ukraine's accession to the EU, we can say that an important aspect of this process is the adaptation of the system of state financial control to EU requirements. There are given some suggestions to improve the effectiveness of the system of financial control activities of local government. Here is highlighted the need to review approaches of creating a modern system of public and financial control in Ukraine, taking into account requirements of European Union and internal features of the state.
%K state financial control
%K local governments¡¯ internal financial control
%K external independent control
%K governance
%K local budgets
%K reform
%K transformation
%U http://mest.meste.org/MEST_2_2015/6_08.pdf