Issue: № 2, 2025
Doi: https://doi.org/10.37634/efp.2025.2.18
Introduction. The presence of regulatory, organizational, technical, methodological, informational, and personnel problems in the domestic system of state financial control leads to a decrease in its efficiency and objectivity, as well as irrational management of state property and resources. The purpose of the paper is to study the problems of state financial control in Ukraine, to reveal their characteristic features, as well as to find ways to improve and prospects for the development of the domestic financial control system in modern conditions. Results. The main problem of implementing financial control is the presence of a large number of regulatory legal acts that duplicate the functions of state bodies, shift responsibility and contain a number of conflicts, in which identical concepts are interpreted differently, different classifications of forms of control and control bodies are proposed, which leads to some confusion and an increase in offenses and economic crimes. Regarding organizational and technical problems in the practical activities of state financial control, it is worth noting that today there are a large number of state financial control bodies operating, which have different goals, objectives, functions, powers and responsibilities. The main methodological shortcomings that hinder the development of the domestic system of state financial control are the lack of specific procedural norms and standards for implementing state control and the weakness of its theoretical and methodological foundations, which is the cause of large-scale financial violations and abuses in the field of public finances. Among the main problems of today are the issues of developing a unified information system for state financial control, the issues of standardization and improvement of existing software for controlling bodies. Today, there is no single concept for designing a system for providing information support for state financial control bodies. One of the important problems in the field of state financial control remains the issue of training personnel for control bodies. Conclusion. The key tasks aimed at improving the state financial control system are: bringing the theoretical base into line with modern conditions; reforming organizational structures; dividing functions and areas of activity; creating integrated research and educational bases, forming a system of human resources; organizing an adequate information and communication infrastructure.
Keywords : state financial control; regulatory, organizational, technical, personnel, methodological, information problems of state financial control; improvement of the financial control system
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