ТHE CURRENT STATE AND PERSPECTIVES OF SUCCESSFUL STATE FINANCIAL AUDIT IN UKRAINE

Abstract

Introduction. Today, it should be noted that simultaneously with the positive dynamic development of the processes of reforming all areas of state administration, including the number of foreign national systems This financial control controls a large number of negative factors that limit the realization of the goals and tasks set by the state. This is primarily the deficit of state finances, the lack of regulation of the legislative base, and the low level of budget discipline among the managers of the state's financial resources, insufficient improved mechanism of interaction between state bodies, including controlling ones, as well as low efficiency of state internal control and audit. Purpose. The purpose of the article is to determine the prerequisites for distinguishing the state financial audit as a separate form of state financial control. Outline of the problems and perspectives of the development of the state financial audit in Ukraine in modern conditions. The study of foreign experience in the formation of systems of state financial control and audit and the bodies that ensure its implementation, determination of possible directions for the implementation of the acquisitions of the leading countries of the world in this sphere. Methods. Тhe following basic research methods were used in the article: data analysis and synthesis, induction, deduction, comparison, evaluation of reported data, and others. Results. Conducting a state financial audit is particularly relevant in recent years in view of the repeated violations of financial and budgetary discipline. The state financial audit covers the most important spheres for society: defense, education and science, health and social protection of the population, housing and communal facilities medicine, fuel and energy and agro-industrial complexes, infrastructure and transport, etc. At the same time, there are a number of obstacles on the way to the successful implementation of the state financial control system in Ukraine. Despite significant problems and shortcomings, the state financial audit system in Ukraine is already established and is characterized by positive development trends. Conclusion. Forming a large sphere of activity for financial control, which requires certain changes and improvement of the existing system of control bodies. The most acceptable system of state financial control bodies for Ukraine is the system of France, in view of the fact that the structure of these bodies and the functions of control over the use of budgets performed by them ethnic costs are practically identical to those of the native country.