State Financial Control
Major: Finance, Banking and Insurance
Code of subject: 7.072.02.E.029
Lecturer: assos.prof. Pikhotska Olha
Semester: 3 семестр
Mode of study: денна
Завдання: Studying the discipline involves the formation of the following competencies: general competences: - ability to abstract thinking, analysis and synthesis special competences: - the ability to use the fundamental laws of the development of finance, banking and insurance in combination with research and management tools to carry out professional and scientific activities; - the ability to apply managerial skills in the field of finance, banking and insurance; - the ability to develop technical tasks for the design of information systems in the field of finance, banking and insurance; - the ability to apply promising scientific directions of public finance management, form strategies for socio-economic development and budgets of territorial communities, analyze their implementation, provide a control system, opportunities for attracting investment resources, in particular through municipal borrowing.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes: - to know: conceptual knowledge acquired in the process of training and professional activity, including certain knowledge of modern achievements; critically analyze the main theories, principles, methods and concepts in education and professional activity; - to be able to solve complex, unpredictable tasks and problems in specialized areas of professional activity and/or training, which involves the collection and interpretation of information (data), the selection of methods and tools, the use of innovative approaches. As a result of studying the academic discipline, the student must be able to demonstrate the following program learning outcomes: - to use the fundamental laws of the development of finance, banking and insurance in combination with research and management tools to carry out professional and scientific activities; - to know the basic concepts and methodologies of scientific knowledge in the field of finance, banking and insurance at the level of the latest achievements; - present research results orally and in writing in an accessible and reasoned manner, participate in professional discussions; - apply in-depth knowledge in the field of financial, banking and insurance management to make decisions; - to justify the choice of management decision options in the field of finance, banking and insurance and to evaluate their effectiveness taking into account the goals, existing restrictions, legislative and ethical aspects; - substantiate the relevance of research, the possibility of achieving the set goals taking into account the available resources, put forward hypotheses, argue conclusions based on the results of research; - use the information systems of state financial bodies and corporate information systems, electronic systems for transferring banking information, interbank and other payment systems; - to be able to form strategies of socio-economic development and budgets of territorial communities, analyze their implementation, provide a control system, attraction of investment resources, in particular through municipal borrowing.
Required prior and related subjects: - tax management - macrofinancial budgeting - public debt management
Summary of the subject: The discipline lays the scientific foundations and skills of professionally oriented research activity of future specialists, forms a complex of knowledge and skills in organizing and conducting research at various levels of public finance management.
Опис: Gnesseological principles of development of state financial control. Theoretical basis of the implementation of state financial control. The system of state financial control in Ukraine. Methodology and organization of the system of state financial control. The role of public financial control in the process of financial management. Activities of controlling bodies in the system of implementation of the state financial control. Standardization of state financial control based on international practice. Foreign experience in the implementation of state financial control. Directions of development and improvement of the system of state financial control in the conditions of economic transformations.
Assessment methods and criteria: - current control (30 points) - exam (70 points)
Критерії оцінювання результатів навчання: Current control of the level of knowledge in oral form, written test form, solving problems and solving problem situations - 15 points; individual research task - 15 points. Examination control involves a written component - 60 points, an oral component - 10 points.
Порядок та критерії виставляння балів та оцінок: Current control is carried out during the semester. Tasks of current and examination control contain tests of the 1st level of complexity (covering the text material of the academic discipline, requiring the choice of one of 5 options for text answers) and tests of the 2nd level of complexity (covering the material of practical classes, providing for the choice of one of 5 options of numerical answers
Recommended books: 1. Budget Code of Ukraine dated 07/08/2010 No. 2456-VI as amended as of 01/11/2019/ [Electronic resource]. – Access mode: https://zakon.rada.gov.ua/go/2456-17. 2. On the basic principles of state financial control in Ukraine: title in the edition of the Law of Ukraine dated 10/16/2012 N 5463-VI / [Electronic resource]. - Access mode: http://dkrs.kmu.gov.ua/kru/uk/publish/article?art_id=39878&cat_id 3. Gutsalenko L.V. State financial control: a study guide / L. V. Gutsalenko, V. A. Derii, M. M. Kotsupatry. - 2nd edition. - K.: Center for Educational Literature, 2019. - 424 p. 4. State financial control: education. manual / V.F. Pihotskyi, O.M. infantry - Lviv: Publishing House of Lviv Polytechnic, 2018. – 484 p. 5. State financial control [Electronic resource]: study guide in diagrams and tables / L. V. Dikan, I. O. Shevchenko, E. V. Deineko, D. V. Kalinkin. – Kharkiv: KHNEU named after S. Kuznetsia, 2019. – 275 p. 6. Pihotska O. M. Use of funds of the state regional development fund. Efficient economy. 2021. No. 11. – URL: http://www.economy.nayka.com.ua/?op=1&z=9545 (access date: 11/29/2021). DOI: 10.32702/2307-2105-2021.11.86 7. Pihotskyi V.F., Pihotska O.M. Formation of revenues and use of funds of the special fund of the State Budget of Ukraine // Effective economy. – 2020. – No. 12 – DOI: 10.32702/2307-2105-2020.12.5 8. O. A. Shevchuk State financial control: textbook / O. A. Shevchuk; SFS University of Ukraine. - Irpin, 2020. - 432 p. 9. Khmelkov A.V. State financial control: Textbook / A.V. Khmelkov. - Kh.: KhNU named after V.N. Karazin, 2017. -228 p.
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to obtain higher education. Inclusive educational services are provided by the Service of accessibility to learning opportunities "Without restrictions", the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education.
Академічна доброчесність: The policy regarding the academic integrity of participants in the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms "Regulations on Academic Integrity at the Lviv Polytechnic National University