TENDENCIES AND PROSPECTS OF IMPROVEMENT OF CONTROL AND ACCOUNT IN SYSTEM OF STATE ADMINISTRATION OF UKRAINE
Journal Title: Наукові праці. Серія "Державне управління" - Year 2016, Vol 267, Issue 255
Abstract
Tendencies and prospects of development of control and account in the system of state administration of Ukraine are reflected in the article, basic problems and ways of perfection of the control and account systems are described. The object of research is the process of harmonization of monitoring and accounting of the state management system in Ukraine. The subject of research are theoretical and methodological aspects of monitoring and accounting in public administration. The study considered: features of the definition of the category of state control and accounting in domestic professional literature and regulatory documents; shows the classification of control and accounting in public administration; researched and identified characteristics and problems of the implementation of state control and accounting; We summarize the results of the study, recom-mendations for improving the monitoring and control at the present stage of development of Ukraine. The necessity of further reformation and improvement of state control and account is grounded too and new practical and scien-tific positions of realization of control and account in state administration are offered, that will provide the increase of efficiency of state administration, taking into account theoretical features and possibilities of adaptation of foreign experience. In order to improve and increase the efficiency of state control and accounting recommended: the establishment of appropriate legal and regulatory framework; improving the theoretical, methodological and organizational foundations of state control and ac-counting; solving complex problems associated with the construction and operation of a single system of state control and account-ing; identifying promising areas of control and accounting in Ukraine; development of national standards on procedures for control-ling and accounting in Ukraine on the basis of international experience.
Authors and Affiliations
M. Lupan
Keywords
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