UDC 336.008.6:002(477);JELE63,E69,G28,H61,H72
Pikhotskyy, V. F. (2016). Systema informatsiynoho zabezpechennya kontrolyuyuchykh orhaniv yak instrument pidvyshchennya derzhavnoho finansovoho kontrolyu v Ukrayini [Information support system of supervisory authorities as a tool to enhance public financial control in Ukraine]. Rehional'na ekonomika - Regional Economy, 79(1), 138-143. [in Ukrainian].
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Authors

Resume

The article analyzes the main problems of new technologies in the system of financial control, information support and cooperation of state control. The successful state financial control should collect and analyze vast amounts of information. A unified global information system of supervisory bodies at the national level to establish effective cooperation is proposed and assessment of the economic situation in the country is integrated. Existing information provision control bodies has a number of shortcomings that must decide the effective interaction of information within a single information system. Information management has to take into account the basic parameters of financial relations, to exchange data between different government agencies, to use of the common database for both the current work and for planning and forecasting. You should also resolve the issue of protection from unauthorized access to the system, making formal interagency documents and forms of exchange.
Objective statistical information is the key to proper and accurate forecasting, planning and management, so in addition to the possible creation of a unified information system specific information flows between public authorities and their regional offices. This will allow analysis at different levels – from the entire state as a whole to each individual subject. The information in the context of individual taxpayers spending money will enable analytically detect any tax offenses, analyzed the tax and other financial income and expenditure, economic ties and economic entity.
Automation of data information will allow the relevant public authorities not only efficiently and promptly perform their function of keeping financial flows, but also to identify taxpayers who evade of registration or taxes, or recipients of budget funds spending budget not on purpose, by conducting analytical procedures. Interdepartmental workflow automation will free the working time of officials use once introduced in automated information system data for different purposes and different users without having to use paper, which greatly reduces the likelihood of errors «hand set».
At this stage of integration of the subsystems of control is one of the most promising areas of state financial control. The creation of a unified information system necessary for the management of budget funds to monitor their intended spending and revenues and will optimize the processes of interaction, cooperation and comprehensive assessment of the economic situation on the macro level.

Keywords:

monitoring, inspection organization, control objects, medium of control information, sources of information, state information base