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WAYS OF IMPROVING STATE FINANCIAL CONTROL IN UKRAINE

During the years of independence, the main institutional components of a modern democratic society were formed in Ukraine. The latter includes state financial control – a system that has acquired qualitatively new characteristics and under new conditions must perform appropriate functions. In the article, the author revealed the essence of state financial control, proposed his own interpretation of the definition of state financial control as a system of forms, methods and means of control, with the help of which state financial control bodies receive information about the actual state of affairs regarding the formation, distribution and use of state financial resources at all levels in order to ensure the legality, expediency of distribution, and the effectiveness of the use of state financial resources. In accordance with the legislative acts, the main functions of the state financial control bodies are defined. Conclusions have been formulated regarding the need for a clear demarcation of the functions of state financial control bodies.