Financial control as a kind of state control over the activities of public railway transport

El control financiero como forma de control estatal de las actividades del transporte público ferroviario

• Hanna Zaikina Scientific Institute of Public Law, Ukraine. https://orcid.org/0009-0007-7141-1391
• Volodymyr Nikitin National Aviation University. Ukraine. https://orcid.org/0000-0001-6915-6319
• Oleksandr Demenko Scientific Institute of Public Law, Ukraine. https://orcid.org/0009-0005-4992-9907
• Oksin Vitaliy Scientific Institute of Public Law, Ukraine. https://orcid.org/0000-0001-6080-7752
• Vadym Bilyk National Academy of Internal Affairs, Ukraine. https://orcid.org/0000-0002-6511-1719

DOI: https://doi.org/10.46398/cuestpol.4178.53

Palabras clave: auditoría, transacciones financieras, control financiero, servicio estatal de auditoría, transporte público

Resumen

Mediante el uso del método científico, el propósito del artículo fue estudiar el control financiero como uno de los tipos de control estatal sobre la actividad del transporte público ferroviario. En los resultados de la investigación, se consideran los enfoques científicos de los conceptos de: «control», «control estatal» y «control financiero». Se estudia el lugar de este último en el sistema general de control sobre la gestión de los recursos estatales (locales) y su uso específico. Además, se establecen las características y el objeto de la regulación del control financiero. En términos de su significado práctico, se determina que el control financiero estatal se lleva a cabo mediante la realización de actividades de auditoría financiera, el seguimiento de las transacciones financieras, la identificación de violaciones del uso de los fondos, etc., actividades que se llevan a cabo por las autoridades estatales especiales y sus representantes autorizados. En las conclusiones, se establece que el control financiero estatal sobre el transporte público ferroviario debe entenderse como el sistema de medidas destinadas a garantizar el uso eficaz de los fondos del presupuesto estatal y otros recursos financieros del Estado, con el fin de alcanzar los objetivos nacionales, económicos y sociales.

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