LEGAL FORMS OF CONTROL AND SUPERVISION OF STORAGE AND OF EFFECTIVE USE OF STATE PROPERTY BY PARTICIPANTS OF ECONOMIC RELATIONS

Section Law: Theory and history of Economic Law and Process

Abstract

The main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations, which are considered as one of the elements of the legal regime of state property, are studied. According to the results of the study, the following main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations are identified: a) control by authorized bodies over compliance with the contract concluded with the head of the state enterprise; head of the preservation and effective use of state property; b) control by the State Property Fund of Ukraine over the use of leased integral property complexes of state enterprises and leased state property; c) accounting and financial reporting of business entities, as well as control and supervision over their condition and reliability; d) audit of financial statements; e) state financial audit; f) internal control and internal audit in the budget process. It is noted that the current legislation does not make a clear distinction between the functions of control and supervision, especially in cases where it concerns the powers of authorized public authorities, which in accordance with Part 2 of Art. 19 of the Constitution of Ukraine are obliged to act only on the basis, within the powers and in the manner prescribed by the Constitution and laws of Ukraine.


REFERENCES
1. Chastka derzhavnoho sektoru ekonomiky za 9 misiatsiv 2018 r. Ofitsiinyi sait Ministerstva ekonomiky Ukrainy. URL: http://me.gov.ua/Documents/Download?id=8901c619-c8e9-4c3a-9f33-6edf875fa8f4 [in Ukrainian].
2. Chastka derzhavnoho sektoru v ekonomitsi Ukrainy padaie. Hlavkom. 09.10.2020. URL: https://glavcom.ua/news/chastka-derzhavnogo-sektora-v-ekonomici-ukrajini-padaje-710256.html [in Ukrainian].
3. Pencheva H.M. Pro nedoliky reformuvannia systemy orhaniv upravlinnia derzhavnym mainom. Rol’ publichnoj sobstvennosti v obespechenii social’no-jekonomicheskogo razvitija Ukrainy: materialy Mezhdunar. nauch.-prakt. konf. (g. Doneck, 18 sent. 2012 g.). NAN Ukrainy, In-t jekonomiko-pravovyh issledovanij. Doneck: Jugo-Vostok, 2012. P. 208-214 [in Ukrainian].
4. Orlova O.S. Pravove rehuliuvannia bukhhalterskoho obliku ta finansovoi zvitnosti subiektiv hospodariuvannia: avto ref. dys. … kand. yuryd. nauk: 12.00.04. Kyiv, 2013. 18 p. [in Ukrainian].

Keywords

control over preservation of state property, control over effective use of state property, legal forms of control, participants of economic relations

Downloads

Download data is not yet available.

References

1. Частка державного сектору економіки за 9 місяців 2018 р. Офіційний сайт Міністерства економіки України. URL: http://me.gov.ua/Documents/Download?id=8901c619-c8e9-4c3a-9f33-6edf875fa8f4 (дата звернення: 27.01.2021).

2. Частка державного сектору в економіці України падає. Главком. 09.10.2020. URL: https://glavcom.ua/news/chastka-derzhavnogo-sektora-v-ekonomici-ukrajini-padaje-710256.html (дата звернення: 17.10.2020).

3. Пенчева Г.М. Про недоліки реформування системи органів управління державним майном. Роль публичной собственности в обеспечении социально-экономического развития Украины: материалы Междунар. науч.-практ. конф. (г. Донецк, 18 сент. 2012 г.). НАН Украины, Ин-т экономико-правовых исследований. Донецк: Юго-Восток, 2012. С. 208—214.

4. Орлова О.С. Правове регулювання бухгалтерського обліку та фінансової звітності суб’єктів господарювання: автореф. дис. … канд. юрид. наук: 12.00.04. Київ, 2013. 18 с.

Abstract views: 157
PDF Downloads: 95
Published
2021-11-25