Фінансовий контроль як інструмент ефективної фінансово-господарської діяльності суб’єктів господарювання
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Файли
Дата
2018
Автори
Даценко, Г.В.
Datsenko, H.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
Стаття присвячена систематизації поглядів науковців щодо розуміння сутності поняття «фінансовий контроль», що
дозволяють не лише здійснити дослідження суто методологічних аспектів реалізації управлінської діяльності, a й
забезпечити розробку прикладних питань її удосконалення. На підставі аналізу цих підходів та з’ясування сутності
зазначеної економічної категорії надано власне визначення поняттю «фінансовий контроль»; досліджено його роль та
визначено місце в системі реалізації ефективної господарської діяльності суб’єктів господарювання. Доведено, що
фінансовий контроль може здійснюватися лише в мeжах самостійної систeми в процесі реалізації своєї управлінської функції.
The article is devoted to systematization of the views of scientists on understanding the essence of the concept of «financial control», which allows not only to carry out research of purely methodological aspects of the management activities implementation, and to ensure the development of applied issues of its improvement. The systematization of the scientific views of economists gives rise to the concept of «financial control» to the following basic approaches: systemic, procedural, institutional (control as a set of control measures in the field of finance, as well as control as an institution or purposeful activity of controlling bodies) and functional (financial control as a function of finance and financial control as a management function). An overview of the scientific approaches to the interpretation of the concept of «financial control» gives grounds for generalizing that using each of them is possible not only to carry out research of purely methodological aspects of the implementation of the corresponding management activity, but also to ensure the development of applied issues of its improvement. Based on the views expressed by supporters of the systemic approach, one can conclude that it is impossible to carry out management outside the system, and therefore, it can be said that there is no control outside the system. Therefore, according to our beliefs, realizing their management function, financial control can be carried out only in the form of an independent system. Thus, financial control is a system consisting of a set of interrelated and interconnected elements that are combined into a common management function, the implementation of which involves the incorporation of legal norms, which determine the extent of use by entities of state financing of financial resources, monitoring or other control over compliance with these norms, detection of violations of law in the use of financial resources, their correction, blaming non-financial financial operations and the implementation of any losses, losses State entities and citizens.
The article is devoted to systematization of the views of scientists on understanding the essence of the concept of «financial control», which allows not only to carry out research of purely methodological aspects of the management activities implementation, and to ensure the development of applied issues of its improvement. The systematization of the scientific views of economists gives rise to the concept of «financial control» to the following basic approaches: systemic, procedural, institutional (control as a set of control measures in the field of finance, as well as control as an institution or purposeful activity of controlling bodies) and functional (financial control as a function of finance and financial control as a management function). An overview of the scientific approaches to the interpretation of the concept of «financial control» gives grounds for generalizing that using each of them is possible not only to carry out research of purely methodological aspects of the implementation of the corresponding management activity, but also to ensure the development of applied issues of its improvement. Based on the views expressed by supporters of the systemic approach, one can conclude that it is impossible to carry out management outside the system, and therefore, it can be said that there is no control outside the system. Therefore, according to our beliefs, realizing their management function, financial control can be carried out only in the form of an independent system. Thus, financial control is a system consisting of a set of interrelated and interconnected elements that are combined into a common management function, the implementation of which involves the incorporation of legal norms, which determine the extent of use by entities of state financing of financial resources, monitoring or other control over compliance with these norms, detection of violations of law in the use of financial resources, their correction, blaming non-financial financial operations and the implementation of any losses, losses State entities and citizens.
Опис
Ключові слова
контроль, фінансовий контроль, управлінська діяльність, суб’єкти господарювання, підприємство, control, financial control, management activity, business entities, enterprise
Бібліографічний опис
Даценко, Г.В. Фінансовий контроль як інструмент ефективної фінансово-господарської діяльності суб’єктів господарювання [Текст] / Г. В. Даценко // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 6, т. 1. – C. 113-118.