乌克兰国家审计服务的分析评估:现状、问题与展望

IF 2.8 4区 生物学
Natalia Zdyrko
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引用次数: 0

摘要

本文对乌克兰国家审计署(SAS of Ukraine)作为国家财政控制领域的控制实体之一的活动进行了分析评估。明确了乌克兰国家审计署的任务、基本原则和基本原则。揭示了该机构的主要战略目标和主要工作重点。人们发现,国家审计署的控制是通过国家财政审计、检查、采购审查和监测来确保的。阐述了国家审计署在国家财政管理领域执行国家政策的主要任务和职能。据调查,在初步和目前的控制范围内,国家审计署对个别企业经营进行审计和监督采购,事后控制包括对预算方案执行情况的审计、对地方预算执行情况的审计、对企业活动的审计、对采购的核查和审计。研究了国家审计署区域间领土机构的组成:西部、南部、北部、东北部和东部办事处,其中包括有关的区域办事处。提供了关于乌克兰国家审计署2012-2021年工作有效性的分析数据,特别是关于控制措施的数量和按类型发现的违规行为。给出了2021年的财务违规结构,其中违规支出和资金不足所占比例最大。介绍了2012-2021年国家审计署发现的消除金融违法行为状况的分析数据,以及罪犯的纪律和经济责任。国家审计署发现的违规比例的数字数据可视化,以及消除同期国家资源的非定向支出,非法支出和短缺。它是关于国家审计署各机构对违反财政纪律的人采取适当措施、移交涉嫌刑事犯罪的书面通知以及将其追究行政责任的详细资料。指出了国家审计处活动中有问题的方面,并提出了解决这些问题的办法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS
The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Audit Service in the implementation of state policy in the field of state financial control are characterized. It has been investigated that within the scope of preliminary and current control, the State Audit Service conducts audits of individual business operations and monitoring of purchases, and post-facto control includes audits of the implementation of the budget programs, audits of the implementation of local budgets, audits of the activities of business entities, verification of purchases and audits. The composition of interregional territorial bodies of the State Audit Service was studied: the Western, Southern, Northern, Northeastern and Eastern offices, which include the relevant regional offices. Analytical data on the effectiveness of the work of the State Audit Service of Ukraine for 2012-2021 are given, in particular, on the number of control measures and detected violations by their types. The structure of financial violations in 2021 is presented, of which illegal expenses and lack of financial resources occupy the largest share. Analytical data on the state of elimination of financial violations detected by the State Audit Service for the years 2012-2021, as well as the disciplinary and financial responsibility of guilty persons are presented. Digital data is visualized on the ratio of violations detected by the State Audit Service, as well as eliminated non-targeted expenditures of state resources, illegal expenditures, and shortages for the same period. It is detailed information on taking appropriate measures against violators of financial discipline by the bodies of the State Audit Service, handing over written notices of suspicion of criminal offenses, as well as bringing them to the administrative responsibility. Problematic aspects of the activity of the State Audit Service were identified and ways of solving them were proposed.
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来源期刊
3 Biotech
3 Biotech BIOTECHNOLOGY & APPLIED MICROBIOLOGY-
自引率
0.00%
发文量
314
期刊介绍: 3 Biotech publishes the results of the latest research related to the study and application of biotechnology to: - Medicine and Biomedical Sciences - Agriculture - The Environment The focus on these three technology sectors recognizes that complete Biotechnology applications often require a combination of techniques. 3 Biotech not only presents the latest developments in biotechnology but also addresses the problems and benefits of integrating a variety of techniques for a particular application. 3 Biotech will appeal to scientists and engineers in both academia and industry focused on the safe and efficient application of Biotechnology to Medicine, Agriculture and the Environment.
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