Mechanism of adaptation of the state financial control system of Ukraine to the requirements of the European Union
The countries of the European Union are distinguished by deeply rooted systems of state financial control, whose historical formation took place under the influence of national legal traditions. Despite this, they are united by the fundamental principles of openness, responsibility and control auton...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2025-03-01
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| Series: | Економіка, управління та адміністрування |
| Subjects: | |
| Online Access: | https://ema.ztu.edu.ua/article/view/328634 |
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| Summary: | The countries of the European Union are distinguished by deeply rooted systems of state financial control, whose historical formation took place under the influence of national legal traditions. Despite this, they are united by the fundamental principles of openness, responsibility and control autonomy. The purpose of the article is to study the mechanism of adaptation of the state financial control system of Ukraine to the requirements of the European Union.
During the research, it was established that in the countries of the European Union there are different organizational and legal models of supreme financial control bodies, which can be conditionally divided into two main models: parliamentary (audit) model, judicial (continental) model.
The author established that despite national characteristics, the financial control systems of Ukraine and the countries of the European Union are united by the guarantee of proper management of state funds, their lawful and effective use for the benefit of society. It is established that both in Ukraine and in the EU, financial control is a key function of the state apparatus, aimed at ensuring the efficiency and transparency of the budget process. Based on the analysis of European documents and recommendations, the author identified key changes necessary to harmonize the Ukrainian system of financial control with European standards. The key reforms required by the European Commission documents and expert recommendations are illustrated. The steps outlined by the author reflect who is responsible for their implementation and what sources specific requirements refer to. He provides a seven-level matrix of reforms that integrate the Ukrainian system of state financial control into the regulatory and institutional framework of the European Union in the following areas: independence and capacity of the Accounting Chamber, a clear distinction between external and internal control, development of state internal financial control (PIFC), and strengthening control over public procurement. protection of the EU’s financial interests (PIF) and combating fraud, digitalization and openness of financial control, legislative consolidation and standardization. |
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| ISSN: | 2664-245X 2664-2468 |