Legislative and regulatory framework of application of internal financial control in the agrarian sector of economy of Ukraine.
Т. A. Кurennaya
Kharkov regional institute of public administration of NAPA by the President of Ukraine
Annotation: For today the perfect legislative framework of functioning of bodies of state financial control is absent in Ukraine. Reforms that took place since the 90s of the last century weakened a role and meaningfulness of departmental control considerably; as a result we see a substantial reduction of its influence on warning and exposure of defects, facts of violations and abuses while using material, labour and financial resources. As a consequence of this, tendencies of reduction of agro-industrial potential, worsening of social position of rural population started to be formed in an agrarian sector. The factors of market economy need substantial alteration of internal financial control. The task is to create such a system of departmental control, which would assist the acceleration of socio-economic development of village, strengthening of legality, creation of the rational and effective system of economic management. However, the new system of departmental control has not been created yet, so it is necessary to improve the current system.
Keywords: agrarian sector of economy, financial control, departmental control, legislative and regulatory framework.
Pages: 299-306.
Link for citation: Кurennaya, Т. A. Legislative and regulatory framework of application of internal financial control in the agrarian sector of economy of Ukraine.. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2013. – Vol. 9, N 4. – Р. 299-306. – URL: https://donnasa.ru/publish_house/journals/esgh/2013-4/05_%D0%9Aurenna.pdf (date of access: 27.07.2024). (in Russian)
Vol. 9, N 4 (2013)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture