FEATURES OF USING STATE FINANCIAL CONTROL TO ENSURE NATIONAL SECURITY OF UKRAINE

Abstract

The article examines the view of control as the final stage of management activity, which allows comparing the achieved results with the planned ones, which is a well-established point of view in the scientific literature. It is also very common to view control only as a method, a mechanism that ensures comparison of results with the tasks set. The purpose of the study is to determine the peculiarities of state financial control in ensuring the national security of Ukraine and to develop proposals to overcome them. From the analysis, it can be posited that control is a complex and multifaceted concept. On one hand, it serves as an element of state management, functioning as a tool for executing state policy. On the other hand, it can be viewed as a management activity characterized by its own methods, techniques, and forms of execution. Nonetheless, its purpose within society is shaped by its connection to state administration. In terms of public administration, the concept of control can be understood in both narrow and broad terms. In its narrower interpretation, control pertains to a specific management function, such as planning, where it is utilized to identify errors within a plan, thereby averting potential failures. Additionally, control encompasses the evaluation of activities performed by individuals or entities. A slightly broader interpretation of control is evident when it is defined as an assessment of adherence to and execution of normatively established tasks and plans. Control is reduced to comparing actual results with established indicators and taking corrective measures if necessary. Control over the financial sphere has been determined, taking into account the above, it can also be considered as a management activity that has its own methods, methods, forms of implementation, different interpretation of control bodies at all levels”, seems to us to be very convincing and relevant for the problem we are investigating. It is noted that, in general, the theory of finance determines that finance, financial control, and state financial control act as an objective component of the reproductive process. So, the essence of both finance, financial control, and state financial control lies in their social purpose.