THE STATE FINANCIAL CONTROL OF BUDGET EXPENDITURES: SYSTEM APPROACH TO ORGANIZATION
The article deals with the theoretical aspects of the organization of state financial control from the point of application of the system approach. The development of the theoretical aspects of the organization of state financial control is carried out in the following areas: the principles of the system approach are formalized; the characteristic of the basic concepts of the system approach in relation to the organization of state financial control is presented. The practical implementation of a systematic approach to the organization of state financial control led to a critical assessment of the DPR Ministry of Finance Regulations on the Treasury Department and the submission of recommendations for its scientifically based optimization.