Ви переглядаєте архівну версію офіційного сайту НУЛП (2005-2020р.р.). Актуальна версія: https://lpnu.ua
Trends and Problems of State Financial Control Development
Major: Finance, Banking and Insurance
Code of Subject: 8.072.00.M.10
Credits: 3
Department: Finance
Lecturer: PhD, professor Partyn H.O.
Semester: 2 семестр
Mode of Study: заочна
Learning outcomes:
know: theoretical principles and methodology of organization and implementation of public financial control, in particular modern concepts, goals, objectives and functions of public financial control in public administration, the latest problems of its development at the international and national levels.
be able to: critically evaluate the effectiveness of public financial control methods, determine the features of organizational forms and technologies of control measures of public financial control, analyze trends, identify current problems of public financial control and identify ways to improve it, justify management decisions based on public financial control measures control, evaluate the effectiveness of the system of public financial control and justify ways to improve it.
be able to: critically evaluate the effectiveness of public financial control methods, determine the features of organizational forms and technologies of control measures of public financial control, analyze trends, identify current problems of public financial control and identify ways to improve it, justify management decisions based on public financial control measures control, evaluate the effectiveness of the system of public financial control and justify ways to improve it.
Required prior and related subjects:
: Global trends in the transformation of financial and credit systems
- co-requisite: Modeling of financial decisions in conditions of uncertainty, Trends in the development of the financial services market.
- co-requisite: Modeling of financial decisions in conditions of uncertainty, Trends in the development of the financial services market.
Summary of the subject:
The main types, principles and features of the implementation of financial control functions at the present stage of economic development. Purpose, tasks, objects and methodology of state financial control, its structure and problems of efficiency increase. Functions, tasks and stages of development of parliamentary, institutional, presidential, administrative and specialized control bodies. Standards of state financial control as a tool for improving the mechanism of its functioning. Trends and problems of development of budgetary control of efficiency of use of means of the state budget and local budgets, its subjects, types and methodology. Organizational and legal principles, main directions and problems of improving the efficiency of state audit of the use of financial resources. Types and methodology of tax control, problems of formation and ways to improve the tax control system. Peculiarities of customs control tasks in the system of state financial control and organization and methodology of its implementation, problems of improvement of customs control in Ukraine. The National Bank of Ukraine in the system of state financial control: objects, methods and ways to improve the processes of implementation of control functions. Features of the organization and methods of internal (departmental) financial control, the use of innovative methods of internal financial control. The role and importance of law enforcement agencies in the system of public financial control.
Recommended Books:
Dikan L.V. State audit: textbook. pos., for ed. prof. L.V. Dikan / L.V. Dikan, O.Y. Golub, N.V. Sinyugin. - K .: Knowledge, 2011.- 503 p.
2. Ivanova I. State financial control: Paradigms of development: monograph / I. Ivanova. - К.: Аkademvydav, 2010. - 168 с.
3. Khmelkov A.V. Formation of a holistic system of state financial control in Ukraine: monograph / A.V. Khmelkov. - H .: VN KhNU named by Karazin, 2012. - 292 p.
4. Lomeyko Yu.A. State financial control in Ukraine: ways to improve its organization and evaluation [Electronic resource] / Yu.A. Lomeyko - 2016 / - № 2. - P. 148-160. - Access mode: http://nbuv.gov.ua/UJRN/Pekon 2016 2 21
2. Ivanova I. State financial control: Paradigms of development: monograph / I. Ivanova. - К.: Аkademvydav, 2010. - 168 с.
3. Khmelkov A.V. Formation of a holistic system of state financial control in Ukraine: monograph / A.V. Khmelkov. - H .: VN KhNU named by Karazin, 2012. - 292 p.
4. Lomeyko Yu.A. State financial control in Ukraine: ways to improve its organization and evaluation [Electronic resource] / Yu.A. Lomeyko - 2016 / - № 2. - P. 148-160. - Access mode: http://nbuv.gov.ua/UJRN/Pekon 2016 2 21
Assessment methods and criteria:
- current control (20 points)
- control measure (80 points)
- control measure (80 points)