Фінансовий контроль за дотриманням бюджетного законодавства

Abstract

У статті проаналізовано правові засади забезпечення фінансового контролю у бюджетних правовідносинах, визначено ключові проблеми його регулювання, а також сформовано пропозиції щодо вдосконалення з урахуванням сучасних внутрішніх і зовнішніх викликів. Зазначається, що основними способами протидії порушенням бюджетного законодавства мають бути такі: чітке розмежування відповідальності між учасниками бюджетного процесу, створення дієвої системи контролю за бюджетними коштами. The article analyzes the legal principles of ensuring financial control in budgetary legal relations, identifies key problems of its regulation, and formulates proposals for improvement taking into account modern internal and external challenges. It is noted that in today's difficult economic conditions, the financial activities of the state and local governments acquire special importance. The state of the budget system of any state directly depends on its budget legislation, its effectiveness and compliance with realities, and therefore all aspects of financial legal relations, in particular state revenues, budget deficit, effective use of the state budget and local government bodies, deserve special attention, since strengthening the rule of law in Ukraine and ensuring the rule of law in all spheres of public life remain priority areas. Financial offenses significantly complicate the task of effective legal regulation of financial relations. Foreign experience shows that violators of budget legislation should bear serious penalties, the procedure for applying which should be clearly enshrined at the legislative level, be distinguished by efficiency and efficiency. It is noted that the main methods of combating violations of budget legislation should be the following: a clear delimitation of responsibility between participants in the budget process and the creation of an effective system of control over budget funds. It is worth paying attention to the effective use of funds, which largely depends on managers – both at the level of ministries and at the level of budget administrators, because even significant resources will not yield results if there is no responsible and motivated management and operational responsibility for violations of budget legislation. Responsibility for violations of budget legislation in Ukraine should be not only a norm enshrined in the Budget Code, but also a real mechanism for ensuring financial discipline, which should be actively applied.