ДОСВІД КРАЇН ОЕСР У ОРГАНІЗАЦІЇ ДЕРЖАВНОГО ФІНАНСОВОГО КОНТРОЛЮ

Adherence to the course of European integration of Ukraine involves the implementation of numerous reforms in the political, legal, socio-economic and financial spheres. Only integration with the blood-drinking eastern neighbor, which the Ukrainian people gave up due to the Revolution of Dignity and are currently defending their decision in a bloody war, would not require effort (but only the surrender of sovereignty). So, to date, the efforts of scientists from various fields of science are aimed at developing effective recommendations for improving national policies and bringing Ukraine closer to the standards of joining the European Union. The article examines the nature and content of state financial control, taking into account European integration trends prevailing in Ukraine, as well as decentralization processes. Approaches to the classification of models of state financial control in OECD countries are considered. Principles of effectiveness and functions of state financial control in OECD countries are summarized. The experience of Austria, Great Britain, the USA, France and Sweden regarding the organization of the state financial control system was analyzed. Directions for improving the organization of the system of state financial control in Ukraine are outlined, taking into account the experience of the OECD countries. Institutions of state financial control play a key role in the management of state and municipal finances, ensuring the unity of the state's financial policy and its focus on achieving set goals in both domestic economic and foreign policy activities. Bodies that carry out external and internal state financial control of Ukraine are endowed with sufficient powers to implement financial policy in this area. At the same time, Ukraine's European integration aspirations impose the obligation to comply with the requirements of the Association Agreement, and, in our opinion, to exceed such requirements in the part that corresponds to the implementation of the recommendations of the Lima Declaration