Public procurement as an object of analysis in the context of reforming the system of public finance management
The theoretical framework of public procurement through the definition of the concept of «ublic procurement»is analyzed, the role of analysis in the public finance management system, the principles of analysis of public procurement and its functions are studied. The article offers to interpret the p...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2018-12-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/151406/150406 |
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| _version_ | 1850280432394829824 |
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| author | D.O. Grytsyshen S.V. Svirko I.V. Suprunova |
| author_facet | D.O. Grytsyshen S.V. Svirko I.V. Suprunova |
| author_sort | D.O. Grytsyshen |
| collection | DOAJ |
| description | The theoretical framework of public procurement through the definition of the concept of «ublic procurement»is analyzed, the role of analysis in the public finance management system, the principles of analysis of public procurement and its functions are studied. The article offers to interpret the public procurement as a component of public financial management system that constitutes a standardized mechanism of financial and economic relations between the government and business entities on the implementation of the state order for the goods, services, works on the principles of fair competition among participants, maximum economy and efficiency, the targeted use of budget funds, openness and transparency at all stages of procurement, equality of participants, objective and impartial evaluation of tender proposals, prevention of corruption actions and abuses to achieve the goals of state social and economic policies to meet public needs. The system of analysis principles of public procurement is reasonably presented: accuracy; completeness; adequacy of information; consistency; relevance; usability; specificity; complexity; consistency; regularity; objectivity; efficiency; economic feasibility; comparativeness; scientificity. The functions of the analysis of public procurement are the following: informative, control, evaluative and diagnostic, search, prognostic, protective, scientific and cognitive. The basic tools will make it possible to build a scientifically based mechanism for the analysis of public procurement. |
| format | Article |
| id | doaj-art-5bf9670823194ddcbfcd8bdade22fcff |
| institution | OA Journals |
| issn | 1994-1749 1994-1749 |
| language | English |
| publishDate | 2018-12-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj-art-5bf9670823194ddcbfcd8bdade22fcff2025-08-20T01:48:45ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492018-12-01341253210.26642/pbo-2018-3(41)-25-32Public procurement as an object of analysis in the context of reforming the system of public finance managementD.O. GrytsyshenS.V. SvirkoI.V. SuprunovaThe theoretical framework of public procurement through the definition of the concept of «ublic procurement»is analyzed, the role of analysis in the public finance management system, the principles of analysis of public procurement and its functions are studied. The article offers to interpret the public procurement as a component of public financial management system that constitutes a standardized mechanism of financial and economic relations between the government and business entities on the implementation of the state order for the goods, services, works on the principles of fair competition among participants, maximum economy and efficiency, the targeted use of budget funds, openness and transparency at all stages of procurement, equality of participants, objective and impartial evaluation of tender proposals, prevention of corruption actions and abuses to achieve the goals of state social and economic policies to meet public needs. The system of analysis principles of public procurement is reasonably presented: accuracy; completeness; adequacy of information; consistency; relevance; usability; specificity; complexity; consistency; regularity; objectivity; efficiency; economic feasibility; comparativeness; scientificity. The functions of the analysis of public procurement are the following: informative, control, evaluative and diagnostic, search, prognostic, protective, scientific and cognitive. The basic tools will make it possible to build a scientifically based mechanism for the analysis of public procurement.http://pbo.ztu.edu.ua/article/view/151406/150406system of public financial management; public procurementpublic procurementpublic procurement analysisprinciples of analysis of public procurementthe analysis functions of the public procurement |
| spellingShingle | D.O. Grytsyshen S.V. Svirko I.V. Suprunova Public procurement as an object of analysis in the context of reforming the system of public finance management Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу system of public financial management ; public procurement public procurement public procurement analysis principles of analysis of public procurement the analysis functions of the public procurement |
| title | Public procurement as an object of analysis in the context of reforming the system of public finance management |
| title_full | Public procurement as an object of analysis in the context of reforming the system of public finance management |
| title_fullStr | Public procurement as an object of analysis in the context of reforming the system of public finance management |
| title_full_unstemmed | Public procurement as an object of analysis in the context of reforming the system of public finance management |
| title_short | Public procurement as an object of analysis in the context of reforming the system of public finance management |
| title_sort | public procurement as an object of analysis in the context of reforming the system of public finance management |
| topic | system of public financial management ; public procurement public procurement public procurement analysis principles of analysis of public procurement the analysis functions of the public procurement |
| url | http://pbo.ztu.edu.ua/article/view/151406/150406 |
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