Система бюджетного контролю: теорія і практика

Abstract

У дисертації запропоновано вирішення наукового завдання щодо поглиблення теоретичних засад системи бюджетного контролю та розробки рекомендацій науково-практичного та методичного характеру. Здійснено обґрунтування низки теоретичних положень та уточнено понятійний апарат таких дефініцій, як «система бюджетного контролю», «інститут бюджетного контролю» та «інституціональне середовище бюджетного контролю». На основі економіко-математичного моделювання проаналізовано чинники, що впливають на функціонування системи бюджетного контролю. Визначено проблемні питання, які стримують інтенсивність її розвитку. На основі аналізу зацікавлених сторін виявлено ключових користувачів аудиторської інформації. Розроблено методичний підхід до комплексного оцінювання ефективності системи бюджетного контролю, який базується на парадигмі синергетичного розвитку. Розроблено методичні підходи до оцінювання ефективності діяльності суб’єкту контролю за допомогою застосування такого методичного інструменту, як коефіцієнт виявлення порушень. Удосконалено науково-практичні підходи до розробки системи бюджетного контролю з вбудованими засобами та інструментами ризик- орієнтованого управління. На основі виявленої проблематики, розроблено комплекс теоретичних та науково-практичних заходів щодо модернізації системи бюджетного контролю

The dissertation proposes a solution to the scientific problem to deepening the theoretical foundations of the budget control system and the development of recommendations of a scientific, practical and methodological nature. In the course of the study, the theoretical foundations of budgetary control through the disclosure of its features and taking into account the dialectical relationship between financial and budgetary control were substantiated. By supplementing the classification criterion, which characterizes budget control as a subsystem of the budgetary and tax sphere, it has been proved that the one, being an element of the state financial control system, is determined by the subject-object criterion. The theoretical provisions has been justified and the conceptual apparatus of such definitions as "the system of budget control", "the institution of budget control" and "the institutional environment of budget control" has been clarified. A four-stage model of organizing external financial control has been developed, which is carried out by the Accounting Chamber of Ukraine. According to this stages, it activities were systematized and analyzed. On the basis of correlation and regression analysis, an economic and mathematical model has been made, which describes the influence of such factors. The analysis of elements to the subsystem of internal budget control than is carried out by the Treasury and the State Audit Service, made it possible to characterize the procedures and rules for the activities of these control subjects in terms of the international INTOSAI standards. For substantiate the issues of internal budgetary control, which is carried out by the Audit Service, an economic and mathematical model was developed. With this model the impact of budget losses associated with the identified violations to the financial provision of the activities control subject as Audit Service was assessed. A methodological approach to a comprehensive assess the effectiveness of budget control based on the paradigm of synergistic development has been developed. The made mathematical model can find out that the synergy effect can be obtained through the interaction of two subsystems of budgetary control - the inside control subsystem and the outside control subsystem. They have not duplicated, but complement each other, because they shared the same objective. The feasibility for using an integrated approach to assessing the synergy effect of budget control was proven. It based on the hypothesis that the budget control system, forming new connections between the elements this two subsystems, can form a certain mathematical set. This determines the behavior of the system, prompting it to intensive development. It has been determined that the key synergy effects in the system of budgetary control are management, technological, operational, organizational and informational effects. The Guidelines intended for use in judging the effectiveness of the control bodies’ activity was developed and it is based through assessment of the coefficient of detection of violations. A stakeholder matrix has been made to identify key users of the audit information. The need to distinguish these stakeholders into a separate group makes it possible to optimize the process of budgetary control by focusing on their needs. In addition, unlike other stakeholders, key users can to set tasks for control bodies based on the problems that arise in their operations. The conceptual provisions for the development of a model of a budget control system with built-in tools and risk-based management tools it were necessary for the timely identification of budget risks have been improved. Scientific and practical approaches to the classification, analysis, identification of budget risks generated by the external environment, the budget process and random events, based to use of mathematical methods for analysis and modeling, have been developed. In particular, based on the construction of the “influence / dependence” matrix, causal relationships between risks both within the group and between groups were assessed. These allowed both within the group, rank and assess the impact on each other. A model of the budget control system with built-in means and tools of riskbased management was developed, which was formed in accordance with the hierarchy of the budget control system within the framework of external audit, internal audit and internal audit. On the basis of the identified problems, a set of theoretical and scientificpractical measures has been developed to modernize the budget control system. These measures focus on improving the efficiency of the functioning of the budget control system and to better defining the lines of authority between the actors have gotten the power to take decisions