The purpose of the paper is to offer the ways of development of the system of state financial control in Ukraine. The object of this research is the process of state financial control. Methodology. The research methods are systematic approach, groupings and tabular method, structural-functional method. In order to determine the types and elements of financial control it was used systematic approach. To characterize the distribution of financial control for the Lima Declaration; types end elements of state financial control; types of Supreme bodies of state financial control-groupings and tabular method. For disclosure the mechanism of the public financial control system the structural-functional method is used. Results of the survey shows, first of all, that recent steps of the government will improve the mechanism of control for the use of public fund. On the other hand, international experience includes the important features of the state financial control, which could be implemented in Ukraine. Furthermore, in Ukraine certain steps in standardization are taken to implement the international standards of control: first of all, Strategy modernization of the accounting system in the public sector in 2007-2015 was approved. Moreover, in 2013 in Ukraine the working meeting with the expert on the Twinning Fiche Projects took place, where the further direction of collaboration aimed at completion of development of the project documentation was presented. Nevertheless a lot of questions of the state financial control system standardization remain open. Unsystematized standards have negatively affects on their usage, results in an ambiguous interpretation of separate situations which arise during control activity. Practical implications. The first thing that needs to be said is that types of state financial control according to the allocation of authorities between the different bodies were considered. Another important thing is that directions for improvement of state financial control in Ukraine were suggested. In addition to previous practical implications, the important role of standardization in improving of state financial control in Ukraine was highlighted, because it has a lot of positive effects on a state financial control: it helps to achieve common aims of transparency and reporting; to plan and conduct audits, and their usage provides for the professionalism and high quality of control results. Value/originality. Longitudinal analyze of foreign experience helped to provide directions for improvement of state financial control in Ukraine. The main areas which should be focused on are: providing by Accounting Chamber of Ukraine to represent the State in legal proceedings; introducing a mechanism to hold officials' responsible for violations of financial discipline. Besides it, standardization is the way in improving of state financial control, because nowadays a correct interpretation of indicators such as state debt and state deficit are important in terms of assistance from international organizations.
This paper is intended to provide an insight into the importance of project management success in implementing strategies and new financial packages within the context of university education. The discussion will call upon the universities to review and improve their strategies and detailed measures taking into account the international experience and the current situation. This paper builds up on the academic capitalism approach to show how universities can adapt to the new conditions simultaneously being under the continuous onward change processes in the context of Ukraine. The paper is structured as follows: first, it reveals the framework of the project management approach application in the university under the changing conditions with focus on the funding and financial aspect. Second, it investigates the domestic and international experience of responding to the challenges of the COVID-19 pandemic by the universities. It's worth noting that this paper provides an important source to analyze different types of support for solving problems of higher education institutions and students during challenging times.
Purpose – to analyze the current state of the state policy for ensuring human social security under hybrid war and prefer recommendations for its improvement. Research methodology – the structural-functional method (for revealing the influence mechanism of social risks on the state of social security), the comparison method (for comparing the main measures for ensuring human social security between Ukraine and other countries).Findings – recommendations for the formation of the state policy for ensuring human social security under hybrid war will create conditions for enhancing the quality and efficiency of living standards. Research limitations – some indicators are only of a qualitative nature and cannot be measured to analyze the impact of social risks and threats on the main indicators of human social security. Practical implications – improvement of a riskoriented method in human social security under hybrid war is an effective method of developing the existing human social security in Ukraine. Originality/Value – formation of state policy of human social security under hybrid war is a new stage of comprehen-sive relations, which opens the way for further progressive reforms. Great importance is to use the experience gained by other countries but also take into account the peculiarities of the socioeconomic situation in Ukraine.
The article is devoted to the study of the essence of “green” finance and is intended to give an idea of the existing “green” financial instruments and problems of their application in Ukraine, to outline ways to improve the use of “green” financial instruments to ensure social and environmental security. The study calls for a review and improvement of practices in the use of “green” financial instruments, taking into account the international experience. The research paper is structured as follows: firstly, theoretical approaches to the essence of “green” finance are disclosed; secondly, the impact of “green” finance on social and environmental security is considered; thirdly, “green” finance is examined financial instruments to enhance national security in both the environmental and social spheres. The results of the study allowed to provide directions for the development of “green” finance in the context of social and environmental security in Ukraine, in particular, to strengthen the use of public-private partnerships, climate risk insurance and investment in education to create a skilled labor force in “green” finance.
In order to build an effective model of management of budget funds, it is important to ensure the constant and systematic disclosure of information on the accumulation of financial resources of the state and local budgets and the directions for their use. The first results of the process of fiscal decentralization in Ukraine are considered, which is accompanied by changes in the budget and tax legislation. Specifics of the formation of tax revenues of budgets of joint territorial communities are outlined. The state of disclosure of budget documents by the amalgamated territorial communities is highlighted and the need for coordination of the authorities in this area is indicated. Understanding citizens› spending processes in the public sector can significantly increase confidence in state institutions, provide conditions for the implementation of necessary reforms in all-important areas of the country. In the context of the fiscal decentralization reform launched in 2015, the issue of transparency of financial information at the local level in Ukraine is raised, as significant amounts of financial resources are transferred to local budgets. Strengthening the focus on local government action on effective management of budget funds should be a priority for public organizations and political parties. The implementation of the state policy aimed at increasing transparency and openness in the management of financial resources in the public sector will ensure the tangible results in the social and economic spheres that will be obtained by the citizens of the communities.
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