INFORMATION PROTECTION OF PUBLIC CONTROL BY THE USE OF THE BUDGET IN UKRAINE
Abstract
The article considers the concept and features of budgetary control in Ukraine and the main problems of the newest technologies in the system of financial control, information support and interaction of state control bodies. The purpose of the article is the disclosure and formulation of the concept of budgetary control with the help of regulatory acts to determine the features of information support of financial institutions. For successful state control, it is necessary to collect and analyze huge amounts of information from the global system of regulatory bodies at the national level and comprehensive assessment of the economic situation in the state. Budget control as a type of control is the activity of authorized bodies of state power and local self-government, regulated by the rules of law, which is a procedure established at the regulatory level for checking certain subjects of control to comply with regulatory acts and carrying out acts of individual action on a certain "object of control, may have the effect in the event of violations of the bringing of perpetrators to justice. In the state impact management extends to all areas: economic, socio-cultural, administrative and political activities and inter-sectoral government. The development of information technologies has led to the emergence of new types of information and communication technologies and their universal introduction into all areas of society, including the economy and public administration. New information systems and technologies allow increasing the speed and quality of processing by tens and hundreds of times and information at the lowest cost of human resources that can lead to both positive and negative consequences. The article identifies the special characteristics of budgetary control, some of the shortcomings of the information support of regulatory bodies and the complexity of its implementation. The importance of budgetary control for the life of the state requires the definition of the concept of budgetary control in the regulatory and legislative framework of Ukraine, as well as the study of foreign experience in the implementation of information systems and information security.
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