Неорганізовані форми контролю як ефективна складова контрольної діяльності в Україні

Abstract

В статті досліджуються форми здійснення контрольної діяльності. Акцентується увага на неорганізованих формах контролю. Обґрунтовано, що неорганізовані форми господарського контролю є ефективними складовими у здійснені контрольної діяльності в Україні. Пропонуються превентивні заходи щодо активізації неорганізованих форм господарського контролю в Україні. Ключові слова: контроль, контрольна діяльність, форми контролю, неорганізовані форми контролю.

The article investigates various forms of control activities. It elusidates individual components of economic control, in particular with respect to its type. The attention is focused on the non-organized forms of control. Limitations of economic resources is a greater need for implementation of effective economic management. One of the main components of such management is tools of control. Control activities is a key institution of the market economy with the help of which there exists the balance of the participants’ interests. Such an institution should limit the economic powers and prevent from unreasonable increase in prices for products or production costs. Particular attention in its performance should be paid to the transition of one economic system into another, and to the period of the particular case in the national economy. Under modern conditions the system of management and accounting methodology has focused on capital preservation, maximiz-ing profits and display of their performance in the standardized financial statements. So, it is necessary to extend the boundaries of influence of the organization of accounting solutions to users, in particular through the impact of unorganized forms of control methods within the existing legislation. The article makes an attempt to prove that unorganized forms of economic control are efficient components in the implementa-tion of control activities in Ukraine. It demonstrates the cyclical nature of the forms of economic control. The author also has proposed a range of preventive measures to strengthen the non-organized forms of economic control in Ukraine, by means of increasing the level of public financial information, such as financial statements. Keywords: control, control activities, forms of control, non-organized forms of control.