Institutional principles of state financial control development

Relevance of the research topic. In the conditions of transformative transformations, the need to increase the quality level of the institutional foundations of state financial control, taking into account foreign experience, is increasing. It is expedient to improve the approaches to determining the priority directions for the development of state financial control, which will contribute to strengthening the level of manageability of the state finance system. Formulation of the problem. State financial control must meet the important tasks of increasing the efficiency of the use of budget funds, the effectiveness of budget expenditures, which will contribute to social development. Analysis of recent research and publications. The question of the development of state financial control is quite widespread in scientific research. These are the scientific works of well-known domestic and foreign scientists: P. Samuelson, I. Chugunov, L. Lysiak, V. Makogon, V. Oparin, M. Pasichny, V. Pihotskyi, I. Stefanyuk, V. Fedosov, O. Shevchuk and others. Highlighting unexplored parts of the general problem. It is important to increase the level of efficiency of state financial control, the effectiveness of budget expenditures. It is necessary to use state financial control as an effective component of the state financial policy of social development. Setting the task, the goal of the research. The main tasks of the research are to reveal the essence of state financial control in the conditions of social transformation; development of provisions on increasing the level of efficiency of state financial control, the effectiveness of the use of budget funds. The purpose of the study is to reveal the institutional foundations of the development of state financial control. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The ...