id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-299	Mishchenko, Tetiana	INFLUENCE OF SUBJECTIVISM ON THE EFFECTIVENESS OF STATE FINANCIAL CONTROL IN THE AREA OF BUDGET ALLOCATION	2017	6	.pdf	application/pdf	4002	156	42	Subjects of internal state financial control In the vast majority of developed countries, including Ukraine, state financial control is based on the principles approved by the Lima Congress. 5. Conclusions The study of the role and significance of subjects of internal state control over the system of public finances has made it possible to draw the following conclusions: – state financial control plays an important role in increasing the efficiency of distribution and redistribution of budget funds, while internal state financial control is the basis, on which the whole system of state finance management is built; – the domestic system of internal financial control has the essential level of subjectivity, which for a long period of time was conditioned by the approach to audits, the content of which was reflected in the coverage of as many economic entities as possible; – according to statistical indicators, before the first reformation in 2011, internal state financial control was the most effective, which, in particular, is testified by the elimination of financial violations, along with this, although the transition to new standards of inspections in order to deregulate and reduce the level of subjectivity is less effective but more transparent; – the lowest, according to the statistical indicators, is an indicator of elimination of financial violations in recent years, as well, the number of financial audits itself has also significantly decreased.	cache/issue-299.pdf	txt/issue-299.txt