ФІНАНСОВИЙ Е-КОНТРОЛЬ: МОДЕРНІЗАЦІЯ СИСТЕМИ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ В УМОВАХ ЦИФРОВОЇ ЕКОНОМІКИ

• Дата: 2020
• Автори: Zubareva, E.A., Basantsov, I.V., Byelov, S.V.
• Формат: Стаття
• Мова: English
• Опубліковано: V.M. Glushkov Institute of Cybernetics of NAS of Ukraine 2020
• Теми: е-контроль; фінансовий е-контроль; діджиталізація; цифрова економіка; електронний уряд; система державного фінансового контролю; контролюючі органи; ефективність використання бюджетних коштів; державний аудит
• Онлайн доступ: https://jais.net.ua/index.php/files/article/view/497
• Назва журналу: Problems of Control and Informatics

The existing system of state financial control for the targeted and efficient use of public funds are researched, basic principles of its organization and functioning are analyzed. For the first time formulations of the terms electronic control and financial electronic control are given. The question of modernization of the state control activity in the digital economy is considered. The necessity of developing a package of legislative acts on the digitalization of the economy and the application of financial electronic control is justified. It is proposed to organize horizontal integration of disparate information systems of state structures into a single information space through the use of a general information platform. This will allow to get a general information system for making operational management decisions and respond quickly in various situations. The creation of the Supreme structure of state financial control on the basis of the Accounts Chamber of Ukraine is proposed, the competence of which will include the organization and implementation of financial electronic control. The possibility of applying electronic signature and Blockchain technologies in practice to increase control over individual processes, reduce the processing time of operations chains, increase the reliability of information and the security of the electronic control system is considered. A model of the information-analytical system of financial electronic control is proposed.