The state of development of the problem of the functioning of state internal control in the conditions of martial law and the systematization of contradictions and imperfections in the subject area
Abstract
The purpose of the work: is to study the problem of the functioning of state internal control in the conditions of martial law, to identify contradictions and imperfections in the subject area.
Method: in order to realize the purpose of the research, its decomposition was carried out and the content of publicly available dissertations and publications was analyzed; contradictions in the theory are identified; certain imperfections in practice have been established.
The results of the research will be used during the development of the current concept of control over the use (development) of resources in the Defense Forces of Ukraine during the legal regime of martial law.
The theoretical value of the research lies in the establishment of methodical and methodological contradictions and imperfections in the subject area.
Originality/value of the research: original sources were used in the research.
Limitations of the study: The limitation of the study is the use of publicly available information.
Type of article: theoretical.
Downloads
References
Loishyn, A. (2023). Analysis of conceptual approaches to determining the content of control as a category and management function in the context of research into the problems of the functioning of state (state internal) financial control. Social Development and Security, 13(4), 240-257. https://doi.org/10.33445/sds.2023.13.4.17
Loishyn, A., & Ulianov, K. (2023). Improving the approach to the organization and implementation of control over the use (development) of resources in the Armed Forces of Ukraine during the period of the legal regime of martial law. Social Development and Security, 13(3), 98-115. https://doi.org/10.33445/sds.2023.13.3.7
Kosaretskyi, Y., Boiko, R., Loishyn, A., & Zakharchenko, N. (2023). Identifying the peculiarities of the management of defense resources of individual countries of the world in order to improve a similar process in Ukraine. Social Development and Security, 13(2), 54-64. https://doi.org/10.33445/sds.2023.13.2.6
Loishyn, A., & Korenivska, I. (2023). Improvement of the methodical approach to assessing the quality of internal audit based on the formulated principle of conformity of indicators of the performance of audit tasks by external and internal audit subjects. Social Development and Security, 13(1), 70-82. https://doi.org/10.33445/sds.2023.13.1.7
Loyshyn A.A., Boyko R.V., Yasenko S.A., Kosaretsʹkyy YE.I. Sutnistʹ klyuchovykh ponyatʹ u sferi mizhnarodnoyi dopomohy, nadanoyi dlya zmitsnennya oboronozdatnosti Ukrayiny [The essence of key concepts in the field of international assistance provided to strengthen Ukraine's defense capabilities.]. Zbirnyk naukovykh pratsʹ Tsentru voyenno-stratehichnykh doslidzhenʹ Natsionalʹnoho universytetu oborony Ukrayiny imeni Ivana Chernyakhovsʹkoho. 2022. № 3(76). S. 46-58.
Loishyn, A., & Kustrich, K. (2022). Development of financial control in the armed forces of the USSR in the first half of the 20th century. Social Development and Security, 12(6), 91-106. https://doi.org/10.33445/sds.2022.12.6.8
Natsionalʹna biblioteka Ukrayiny imeni V. I. Vernadsʹkoho [National Library of Ukraine named after V. I. Vernadskyi.]. Veb-sayt. Available from : http://irbis-nbuv.gov.ua/cgi-bin/irbis64r_81/cgiirbis_64.exe (data zvernennya 28.08.2022).
Alekseyenko O. V. Finansovyy kontrolʹ u Zbroynykh Sylakh Ukrayiny [Financial control in the Armed Forces of Ukraine] : avtoref. dys. ... kand. ekon. nauk : 08.00.08. Kyiv, 2010. 20 s. ukr.
Loyshyn A. A. Obgruntuvannya rekomendatsiy z otsinky efektyvnosti systemy vnutrishnʹoho kontrolyu ustanovy Ministerstva oborony Ukrayiny [Justification of recommendations for evaluating the effectiveness of the internal control system of the Ministry of Defense of Ukraine]: avtoref. dys. ... d. filosof : 254 – Zabezpechennya viysʹk (syl). 2020. ukr.
Pikhotsʹkyy V. F. Systema derzhavnoho finansovoho kontrolyu v Ukrayini: kontseptualʹni zasady teoriyi ta praktyky [The system of state financial control in Ukraine: conceptual foundations of theory and practice: thesis.]: dys. … d-ra ekon. nauk: 08.00.08 / Nats. Akad. nauk Ukrayiny IRD im. M.I. Dolishnʹoho NAN Ukrayiny. Lʹviv, 2015. S. 85.
Azarenkova H.M. Shlyakhy vdoskonalennya derzhavnoho finansovoho kontrolyu v Ukrayini: okreslennya ta obgruntuvannya [Ways to improve state financial control in Ukraine: outline and rationale.]. BIZNESINFORM. 2013. № 12. S.280-283.
Vashchenko I.V. Derzhavnyy finansovyy kontrolʹ ta yoho vdoskonalennya u transformatsiyniy ekonomitsi Ukrayiny [State financial control and its improvement in the transformational economy of Ukraine]: Avtoref. dys... kand. ekon. nauk: 08.04.01. — K., 2005. — 20 s. — ukp.
Derekonʹ V. M. Audyt yak forma finansovoho kontrolyu ta skladova administratyvno-pravovoyi infrastruktury detinizatsiyi ekonomichnykh vidnosyn v Ukrayini [Audit as a form of financial control and a component of the administrative and legal infrastructure of the detinization of economic relations in Ukraine]: avtoref. dys... kand. yuryd. nauk: 12.00.07. — Irpinʹ, 2007. — 21 s. — ukp.
Hrytsyuk I. V. Finansovyy kontrolʹ formuvannya ta vykorystannya koshtiv mistsevykh byudzhetiv [Financial control of formation and use of funds of local budgets]: avtoref. dys. ... kand. ekon. nauk : 08.00.08. Lviv, 2010. 20 s. ukr.
Khomutenko A.V. Teoretychni osnovy finansovoho kontrolyu [Theoretical foundations of financial control]. URL. https://cutt.ly/oX5Xnbb (data zvernennya 28.08.2022).
Hubina H. L. Pravove rehulyuvannya derzhavnoho finansovoho kontrolyu za diyalʹnistyu z morsʹkoho strakhuvannya (finansovo-pravovyy aspekt) [Legal regulation of state financial control over marine insurance activities (financial and legal aspect): autoref.]: avtoref. dys. ... kand. yuryd. nauk : 12.00.07. KH., 2010. 20 s. ukr.
Slovnyk ukrayinsʹkoyi movy [Dictionary of the Ukrainian language]: v 11 tomakh. Tom 6, 1975. Stor. 85.
Kosynsʹkyy R. V. Finansovyy kontrolʹ u systemi derzhavnoho upravlinnya hospodarsʹkymy protsesamy [Financial control in the system of state management of economic processes]: avtoref. dys. ... kand. nauk z derzh. upr. : 25.00.02. Kyiv, 2011. 20 s.: rys., tabl. ukp.
Skhvalennya Kontseptsiyi rozvytku derzhavnoho vnutrishnʹoho finansovoho kontrolyu [Approval of the Concept for the Development of State Internal Financial Control]: rozporyadzhennya Kabinetu Ministriv Ukrayiny vid 24.05.2005 r. № 158-r. Ofitsiynyy visnyk Ukrayiny. 2005. № 22. S. 1224.
Abstract views: 91 PDF Downloads: 80
Copyright (c) 2023 Anatolii Loishyn
This work is licensed under a Creative Commons Attribution 4.0 International License.
The authors agree with the following conditions:
1. Authors retain copyright and grant the journal right of first publication (Download agreement) with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
2. Authors have the right to complete individual additional agreements for the non-exclusive spreading of the journal’s published version of the work (for example, to post work in the electronic repository of the institution or to publish it as part of a monograph), with the reference to the first publication of the work in this journal.
3. Journal’s politics allows and encourages the placement on the Internet (for example, in the repositories of institutions, personal websites, SSRN, ResearchGate, MPRA, SSOAR, etc.) manuscript of the work by the authors, before and during the process of viewing it by this journal, because it can lead to a productive research discussion and positively affect the efficiency and dynamics of citing the published work (see The Effect of Open Access).
