Genesis of the Accounting Chamber of Ukraine

Abstract

The study found that the development of public financial control, and now audit, had taken place for many centuries. It is determined that in fact, its emergence, on the one hand, is connected with the development of the mechanism of public finances, and on the other - with the emergence of state accounting, which is its informational basis. The article analyzes the scientific literature related to the history of the emergence and development of the Accounting Chamber of Ukraine. In order to continue the work done by scientists, let us make assumptions about the primacy of control and accounting functions in the state apparatus of financial management and the performance of such primary functions by the officials of the specified state entities. It is established that the first powerful state formation in the territory of modern Ukraine - Kievan Rus - was marked by the formation of a law, regulated the issues of state financial control. With the independence of Ukraine, the question arose about the formation of an updated supreme body of state financial control. The Verkhovna Rada of Ukraine (since 1997 - Accounting Chamber of Ukraine) was created. It was examined what functions, in accordance with the regulatory framework) performed by the Accounting Chamber of Ukraine. The article compares the powers of the USSR Control Chamber with the Accounting Chamber of Ukraine in accordance with the normative acts. The analysis showed the continuity of the abovementioned bodies of state financial control and the author emphasizes this; this approach is fundamental in the elaborated history of the development of the Accounting Chamber of Ukraine, since it allows to distinguish the period of actual direct and indirect construction of the foundations of the activities of the National Accounting Chamber. On the basis of the conducted research the main stages of the history of development of the Accounting Chamber of Ukraine for today were formed.

Keywords

• accounting chamber
• functions of the accounting chamber
• history of development
• financial management
• accounting