Control as a function of treasury maintenance of state budget of Ukraine: current state and directions of improvement

Authors

  • Наталія Іванівна Сушко State academic organization «Academy of financial managment» 46/48 Honchar str., Kyiv, Ukraine, 01034, Ukraine

DOI:

https://doi.org/10.15587/2313-8416.2015.53186

Keywords:

Treasury bodies, control powers, state budget, financial control, improving control

Abstract

It is analyzed the current control system of the Treasury bodies in the treasury maintenance process of state budget by revenue and expenditure. The control powers of Treasury bodies at the stage of activity estimation of the chief accountants of budget entities are considered. It is proposed the model of financial control that carried out by Treasury bodies. The directions of improvement of internal control, taking into account the best international practices, are defined

Author Biography

Наталія Іванівна Сушко, State academic organization «Academy of financial managment» 46/48 Honchar str., Kyiv, Ukraine, 01034

Candidate of Economic Sciences, docent, PhD student

Department Scientific and Research Financial Institute 

References

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Published

2015-11-24

Issue

Section

Economics