El control financiero como forma de control estatal de las actividades del transporte público ferroviario
Author | Hanna Zaikina, Volodymyr Nikitin, Oleksandr Demenko, Oksin Vitaliy, Vadym Bilyk |
Position | Hanna Zaikina, Scientific Institute of Public Law, Ukraine. Candidate of Legal Sciences, Doctoral Student of the Scientific Institute of Public Law, Ukraine. Volodymyr Nikitin, National Aviation University. Ukraine. Doctor of Legal Sciences, Acting Dean of the Law Faculty of the National Aviation University. Ukraine. Oleksandr Demenko, ... |
Pages | 808-819 |
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
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Vol. 41, Nº 78 (2023), 808-819
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Recibido el 11/04/23 Aceptado el 17/07/23
Financial control as a kind
of state control over the activities
of public railway transport
DOI: https://doi.org/10.46398/cuestpol.4178.53
Hanna Zaikina *
Volodymyr Nikitin **
Oleksandr Demenko ***
Oksin Vitaliy ****
Vadym Bilyk *****
Abstract
Using the scientic method, the purpose of the article was to
study nancial control as one of the types of state control over the
activity of public railway transport. In the results of the research,
the scientic approaches to the concepts of: “control”, “state
control” and “nancial control” are considered. The place of the
latter in the general system of control over the management of state (local)
resources and its specic use is studied. In addition, the characteristics
and purpose of the regulation of nancial control are established. In terms
of its practical signicance, it is determined that state nancial control is
carried out by conducting nancial audit activities, monitoring nancial
transactions, identifying violations of the use of funds, etc., activities
which are carried out by special state authorities and their authorized
representatives. In the conclusions, it is stated that the state nancial
control over public railway transport should be understood as the system of
measures aimed at ensuring the eective use of funds from the state budget
and other state nancial resources, in order to achieve national, economic
and social goals.
Keywords: audit; nancial transactions; nancial control; state audit
service; public transport.
* Candidate of Legal Sciences, Doctoral Student of the Scientic Institute of Public Law, Ukraine. ORCID
ID: https://orcid.org/0009-0007-7141-1391
** Doctor of Legal Sciences, Acting Dean of the Law Faculty of the National Aviation University. ORCID
ID: https://orcid.org/0000-0001-6915-6319
*** Candidate of Legal Sciences, Senior Researcher of the Scientic Institute of Public Law, Ukraine.
ORCID ID: https://orcid.org/0009-0005-4992-9907
**** Doctor of Legal Sciences, Leading Researcher of the Scientic Institute of Public Law, Ukraine. ORCID
ID: https://orcid.org/0000-0001-6080-7752
***** Candidate of Legal Sciences, Associate Professor of the Police Law, Department of the National
Academy of Internal Aairs, Ukraine. ORCID ID: https://orcid.org/0000-0002-6511-1719
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