| Issue |
E3S Web Conf.
Volume 412, 2023
International Conference on Innovation in Modern Applied Science, Environment, Energy and Earth Studies (ICIES’11 2023)
|
|
|---|---|---|
| Article Number | 01103 | |
| Number of page(s) | 12 | |
| DOI | https://doi.org/10.1051/e3sconf/202341201103 | |
| Published online | 17 August 2023 | |
Modernization of the Ukrainian state financial control system in condition of the “Covid” economy
1 Sumy State University, Rymskogo-Korsakova str. 2, 40007 Sumy, Ukraine
2 Union of Economists of Ukraine (regional branch), Kondratieva str. 25, 40000 Sumy, Ukraine
3 Mastergaz LLC, Larysy Rudenko str. 6A, 02141 Kyiv, Ukraine
i.basantsov@biem.sumdu.edu.ua
leonora023@gmail.com
yc.gbbio@gmail.com
The article investigates the nowadays system of state financial control and analyzes the main principles of its functioning. The risks and threats to the national economy during the coronavirus pandemic was defined. The introduction of new information management systems into the work of state financial authorities to control the targeted and efficient use of budget funds has been substantiated. The definitions of “Covid” economy and financial electronic control were specified. The issue of modernization of state control activity under the conditions of the coronavirus pandemic was considered. The article argues on importance to develop a package of legislative acts to reform the state financial control system. The necessity to create the Supreme institution of state financial control on the basis of the Accounting Chamber of Ukraine was explained. In competence of this bodies will include the organization and implementation of financial electronic control. Authors formulate the requirements for information analytical system of financial electronic control.
Key words: «Covid» economy / pandemia of coronavirus / state financial control system / financial e-control
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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