TRANSFORMATION OF CONCEPTUAL FRAMEWORK OF STATE FINANCIAL CONTROL

This article shows a need to transform the existing model of state financial control in Ukraine. The study is caused by an artificial understatement of the role of state financial control for public administration in determining the problems and prospects of the country's social and economic development. The study is evaluating the results of control measures conducted by the State Audit Service of Ukraine and the Accounting Chamber of Ukraine, development of recommendations for their improvement and phrasing of proposals for the transformation of state financial control system. Based on the performance evaluation of state financial control the article proves their failure of contemporary inquiries to support the interests of the state and civil society, defines the main reasons of such inconsistency. Also determined that the significant improvement of the situation can be achieved through: awareness of the importance of the parliament and government of state control as an exclusive functionality tool of information source for nationwide scale management decisions centers about the actual situation in the national economy; accomplishment of the concept of preventive controls to facilitate optimization controls, saving budget funds for their implementation and state control servicing, establishment of the necessary evidence for further damages compensation to the state and reduction of the number and volume of financial misconducts in the future; centralization of state financial control, which will consolidate efforts to control completeness of formation, legitimacy, appropriateness and distribution efficiency, redistribution and use of financial resources of the state and the state owned enterprises, eliminate duplication of control tools, create a single database of control tools and their results, optimize servicing costs of state financial control bodies.