| id: | 26260 |
|---|---|
| Назва: | Performance audit of Ukrainian debt management: organization and methodology |
| Автори: | Pokynchereda V. V. |
| Ключові слова: | state financial control, state audit, performance audit, public debt, gross domestic product, public debt management, performance audit of public debt management |
| Дата публікації: | 2021-01-15 10:27:55 |
| Останні зміни: | 2021-01-15 10:27:55 |
| Рік видання: | 2018 |
| Аннотація: | We have substantiated the necessity and importance of performance audit of public debt management to ensure the debt security and financial stability of the country. On the basis of processing of economic literature and normative legal acts, we have presented the essence, purpose, tasks and approaches to the classification of performance audit of Ukrainian debt management. We have analyzed the main budget and economic indicators that characterize the efficiency of Ukrainian debt management, which were previously classified into two groups: debt security indicators and debt stability indicators. We have provided economic interpretation of calculated indicators of public debt management efficiency. We have identified the main problems of organizational and methodical nature concerning performance audit of public debt management efficiency in Ukraine and presented suggestions to strengthen the efficiency of the use of audit procedures, which will facilitate the formation of prerequisites for ensuring debt security and financial stability of the country over the long run. |
| URI: | http://ir.vtei.edu.ua/card.php?id=26260 |
| Тип видання: | Стаття у наукових фахових виданнях України |
| Видавництво: | Ефективна економіка. 2018. № 9. 9 с. |
| Розташовується в колекціях: | Статті/ Видання інших установ/ |
| Ким внесений: | Адміністратор |
| Файл : 26260.pdf Розмір : 245058 байт Формат : Adobe PDF Доступ : Загально доступний | |
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