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

Keywords: audit, financial transactions, financial control, state audit service, public transport

Abstract

Using the scientific method, the purpose of the article was to study financial control as one of the types of state control over the activity of public railway transport. In the results of the research, the scientific approaches to the concepts of: “control”, “state control” and “financial control” are considered. The place of the latter in the general system of control over the management of state (local) resources and its specific use is studied. In addition, the characteristics and purpose of the regulation of financial control are established. In terms of its practical significance, it is determined that state financial control is carried out by conducting financial audit activities, monitoring financial 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 financial control over public railway transport should be understood as the system of measures aimed at ensuring the effective use of funds from the state budget and other state financial resources, in order to achieve national, economic and social goals.

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