Assessing the Approaches to Classification of the State Financial Control

• Main Author: Baraniuk Yurii R.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2017-11-01
• Series: Bìznes Inform
• Subjects: the State financial control; classification; form; type; method
• Online Access: http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-395_401.pdf

The article is aimed at assessing the approaches to classification of the State financial control, as well as disclosing the relationship and differences between its forms, types and methods. The results of comparative analysis of existing classifications of the State financial control have been covered. The substantiation of its identification by forms, types and methods of control was explored. Clarification of the interpretation of the concepts of «form of control», «type of control», «subtype of control», «method of control», «methodical reception of control» has been provided. It has been determined that the form of the State financial control is a manifestation of the internal organization of control and the methods of its carrying out; a model of classification of the State financial control has been substantiated; attributes of the first and second order have been allocated; substantiation of methods and techniques has been improved; their composition and structure have been identified. This approach allows to divide general questions of the State financial control into theoretical and practical and, taking into consideration the expansion of the list of objects of the State financial control, will help to improve its methodology.