Financial Control as a Means of Cognition of the Financal Activities: Theoretical and Legal Aspects

  • Viktor D. CHERNADCHUK Sumy State University, Educational-scientific Institute of Law, Sumy, Ukraine
  • Тamara O. CHERNADCHUK Sumy National Agrarian University, Faculty of Law, Sumy, Ukraine
  • Alyona M. KLOCHKO Sumy National Agrarian University, Faculty of Law, Sumy, Ukraine

Abstract

The article deals with the actual issues of the financial control from the point of view not only as a type of activity, management function or institution of the financial law, but also as a means of knowledge of the financial activity. The result of such cognition is an establishment of the actual state of affairs in the sphere of the financial activity by comparing them (comparisons) and assessing their compliance with the normative model of financial activity, in terms of legality and efficiency, detecting deviations from this model (violations of the financial legislation) and other negative trends, and as well as developing and taking measures to bring actual financial activity to its normative model. The global experience of financial control organization confirms the need to reorganize the existing system of state financial control in Ukraine and determines the need to create an organizational structure for establishing a system of external and internal financial control at the appropriate methodological and regulatory basis. One of the prerequisites for improvement of financial legislation is the cognition not only the results of the financial activity, but also the conditions, factors and circumstances the presence of which contributes to a violation of financial legislation, the causes of these violations, etc. The results of control measures, despite the selectivity of controlled entities and the limited range of these entities, are part of that initial empirical material, which requires cognition, which can result in a generalized conclusion on the state of financial activity as a whole. The article proposes the author's vision of the directions of further improvement of financial legislation of Ukraine and the influence on the development of this branch of legislation of the results of financial control.

References

[1] About the basic principles of implementation of the state financial control in Ukraine: Law of Ukraine of January 26, 1993 No. 2939-XII, http://zakon2.rada.gov.ua/laws/show/2939-12,
[2] Savchenko, L.A. 2002. Legal issues of financial control in Ukraine: Diss. ... Doc. Legal Sciences: 12.00.07, Irpin, 455 p.,
[3] Savchenko, L.A. 2008. Legal issues of financial control: [educational manual], Yurinkom Inter, 504,
[4] Orlyuk, O.P. 2010. Finance law. Academic course, Yurinkom Inter, 808,
[5] Hetmanets, O.P. 2008. Budgetary control: organizational and legal principles, Ekohraf, 308,
[6] Zapolskii, S.V. 2008. Debate questions on the theory of financial law, RAP, Exmo, 160,
[7] Karaseva M.V., Financial legal relations, (NORMA, 2001), 288,
[8] Orlyuk O.P., Voronova L.K., Zaverukha I.B., Financial Encyclopedia, (Yurinkom Inter, 2008), 472 p.,
[9] The report of the Accounting Chamber for 2016. – К., 2017. – 283 p., http://www.acrada .gov.ua/doccatalog/ document/16751480/ Zvit_ RP_2016.pdf
[10] Report on the results of activity of the State Audit Service of Ukraine and its territorial bodies in January-April 2017, http://www. dkrs. gov.ua/kru/uk/publish/article/136834;jsessionid=997D104 F38F664D83 D4788 180B1E0702.app1
[11] Rohovenko, O.V., Zapara, S.I., Melnik, N.M., Cramar, R.I. The Current Status of the Local Self-Government Reform in Ukraine: Preliminary Conclusions and Outlook. Journal of Advanced Research in Law and Economics, [S.l.], v. 8, n. 1, p. 178-185, june 2017. ISSN 2068-696X. Available at: http://journals.aserspublishing. eu/jarle/article/view/1143 Date accessed: 01 aug. 2017. doi: https://doi.org/10.14505//jarle.v8.1(23).20
[12] Klochko, A.N., Logvinenko, N.I., Kobzeva, T.А., Kiselyova, E.I. 2016. Legalizing proceeds from crime through the banking system. Criminology Journal of Baikal National University of Economics and Law, 10, no. 1 195.
Published
2018-09-03
How to Cite
CHERNADCHUK, Viktor D.; CHERNADCHUK, Тamara O.; KLOCHKO, Alyona M.. Financial Control as a Means of Cognition of the Financal Activities: Theoretical and Legal Aspects. Journal of Advanced Research in Law and Economics, [S.l.], v. 8, n. 8, p. 2383-2390, sep. 2018. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/2200>. Date accessed: 16 aug. 2022. doi: https://doi.org/10.14505//jarle.v8.8(30).08.