It was determined that a generally accepted definition of the concept of state financial control has not yet been developed. At the same time, the existing formulations have a number of significant shortcomings. The purpose of the article is to clarify the essence and significance of state financial control in the management of state financial flows and financial and economic activities of business entities. State financial control is defined in a broad sense as the activity of state authorities and management bodies of all levels (officials), as well as internal control units of state organizations, as established by relevant normative acts, as well as internal control units of state organizations in order to identify, prevent, and stop further violations in the procedures for managing state financial flows and financial economic activity of economic subjects: non-compliance with the legislation in the implementation of financial and economic activities of organizations (execution of financial and economic operations), in the course of the budget process, as well as in the implementation of any other procedures for managing state financial flows (including accounting and preparation of accounting reports); shortcomings in various fields of financial and economic activity of state organizations and their associations, organizations with state participation or especially related to the activities of the state (in this plan, control is carried out on the subject of the effectiveness and expediency of financial and economic activity that causes a change in property and liabilities 'yazan, i.e. state financial flows); errors and abuses in the management of state monetary and material resources (capital) used in economic activity and alienated intangible objects of state property (state property rights, etc.), causing direct or indirect financial (material) damage to the state; actions that led to the emergence of threats to the financial security of the state. It was established that the purpose of state financial control is to ensure compliance with the principles of legality, expediency and efficiency in administrative and executive activities (actions) of the following nature: planning, formation, distribution (redistribution) and use of financial, tangible and intangible objects of state ownership on all levels of economic activity; activities to ensure security and multiplication of the above-mentioned objects, and even to create all the conditions for this; activities to ensure the functioning of various subsystems (including the accounting system, internal control system, etc.) management of the financial and economic activities of organizations (state, with state participation, especially related to the state); activities to ensure the financial security of the state.
Протягом останніх років покращення благополуччя суспільства було пов'язане з докорінними змінами у світовій економіці та трансформацією економічних відносин, спричиненою безпрецедентними темпами науковотехнічного розвитку, що переважно пов'язане з цифровими технологіями. Світова спільнота відводить визначальну роль у прискоренні прогресу у досягненні кожної з сімнадцяти цілей сталого розвитку на період до 2030 року, встановлених Організацією Об'єднаних Націй (ООН), саме цифровим технологіям. Очікується, що вони можуть допомогти країнам підвищити потенціал для інноваційного розвитку економіки, покращивши якість товарів та послуг, забезпечивши енергоефективність виробництва, створивши нові робочі місця. Вирішення глобальних проблем та реалізація можливостей щодо підвищення добробуту країн у цифрову епоху активізує питання діджиталізації державного фінансового контролю. Ряд спеціалізованих установ ООН, різних міжнародних організацій та національних статистичних відомств роблять зусилля щодо створення надійної доказової бази для аналізу та розробки політики щодо ключових аспектів розвитку діджиталізації та визнають важливість удосконалення інструментарію контролю. АНАЛІЗ ОСТАННІХ ДОСЛІДЖЕНЬ І ПУБЛІКАЦІЙСеред вітчизняних учених істотний внесок у дослідження розробки, методології та методики державного focus maximum attention on identifying risks. The constant digitization of state financial control is due to the large amount of data generated by new digital technologies. State financial control bodies should decide how these transformations will change their approach to state financial control procedures. It is necessary to decide how and what technological platform can connect the large teams of the state financial control system within this system and outside its borders, where the control directly takes place. It is also necessary to determine the principles of realizing the potential of digital state financial control with the help of standardization and automation. The issue of how digital data analytics can become an integral component of state financial control also needs to be resolved. It was determined that the benefits of digitization of state financial control are obvious, because using digital technologies significantly improves communication, all parties involved in the process of state financial control gain greater confidence in the results of this control and a better understanding of the risks and prospects after the control, automation facilitates better analysis and understanding, as well as freeing up time for decision-making. Stakeholder trust grows through greater communication and transparency. The definition of the basic trends in the development of the state financial control system based on a risk-oriented approach in the conditions of digitalization, which are manifested in the use of digital technologies that allow to quickly identify, assess risks and perform control actions (cloud computing, robotic automation of processes, artificial intelligence) were further developed, analytics and m...
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