Control in the field of banking: concept, properties and essence
DOI:
https://doi.org/10.61345/2734-8873.2024.2.8Ключові слова:
Control in the field of banking, Lima Declaration, Codification of banking legislation, control, SupervisionАнотація
The article is devoted to the study of the concept of control, its properties and essence. In the course of the study, it was found that there is no consensus on the concept of control, and especially control in the field of banking. There are so many authors, so many opinions. This ramification leads to significant gaps and collisions, for example, in law. Thus, having a vague definition of the concept leads to a variety of interpretations of the meaning and in some cases avoidance of responsibility for certain violations of the Law. The purpose of this article is to accumulate a set of concepts into a more unified one and one that in the future will help in solving certain difficult situations that arise regarding control in the field of banking.
Посилання
Pro banki ta bankivsku diyalnist: Zakon Ukrainy, from 07.12.2000, № 2121-ІІІ. Uryadovyi kurier.2001. № 8.
Pro osnovni zasady dergavnogo naglyadu (kontrolyu) u sferi gospodarski diyalnosti: Zakon Ukrainy. Vedomosti VRU. 2007. № 29. P. 389. URL: https://zakon.rada.gov.ua/laws/show/877-16#Text.
Gracheva E.U. Gosudarstvennyi finansoviy control: kurs lekcii / E.U. Gracheva, L.Ya. Horina. M: Velbi; Prospekt, 2005. 272 p.
Dergavnyi finansoviy control: Reviziya ta audit/ P.K. Germanchuk, I.B. Stefanuk, N.I. Ruban, V.G. Aleksandrov, O.I. Nazarchuk. Kyiv: NVP «AVT», 2004. P. 424.
Kaluga E.V. Finansovo-gospodarski kontrol v systemi upravlinnya: monografiya. К. : Elga, Nika-Centr, 2002. 360 с.
Limskaya deklaraciya rukovodyaschih principov kontrolya. Pravovoe regulirovanie gosudarstvennogo finansovogo kontrolya zarubezhnyh stran. Analiticheskiy obzor i sbornik normativnyh dokumentov/ sost. O.S. Shohin, V.I Shlenikov; analit. razdel i obshch. red. O.S. Shohina. M: Prometey, 1998. 49–52.
Ovsyannikov L.N. Gosudarstvennyi finansovyi control: podhody k standartizacii. Finansy. 2007. № 2. P. 52–55.
Pasichnyk V.V. Bankovskiy naglyad: pravovi zasady ta problemy zdiysnennya. Bankovskoe pravo Ukrainy. K.:In Ure, 2000. 368 c.
Rudnicki V.S. Shliahi vdoskonalennya diuchoi systemy ta poshuku ii efektivnih form ta metodiv. Stanovleniya ta rozvitok obliku, kontrolu i analizu v Ukraini: tezi dopovidi Midgnar.nauk konf. 16-17 bereznya 2006 g./ Vidp. za vyp. V.G. Linnik. К.: KNEU. 2006. P. 496.
Usach B.F. Kontrol i reviziya. K: Znannya, 2007. 263 p.
Horngren Ch.T. Buhgalterskiy uchet: upravlencheskiy aspekt/ Ch.T. Horngren, Dz. Foster. М. : Finansy i statistika. 1995. 416 с.
Shatkovskaya L.S. Ekonomichniy kontrol na silskogospodarskih pidpryemstvah. К.: Urozai, 1994. 272 p.
Shevchuk V.O. Kontrol gospodarskih sistem v suspilstvi z perehidnou ekonomikou (problemy teorii, organizacii, metodologii). К.: KDTEU, 1998. 370 p.
Shohin S.O., Voronina L.I. Budgetno-finansovyi kontrol ta audit. Teoriya ta praktika primeneniya v Rosii. M.: Finansy ta statistika, 1997. 237 p.
