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State Financial Control
Major: Finance, Banking and Insurance
Code of subject: 6.072.02.E.064
Credits: 4.00
Department: Finance
Lecturer: assos.prof. Pikhotska Olha
Semester: 8 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;
- be able to: solve complex, unpredictable tasks and problems in specialized areas of professional activity and/or training, which involves collecting and interpreting information (data), choosing methods and tools, applying 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: requisites: budget system, finance and social policy, financial analysis in public finance
co-requisite: macrofinancial budgeting
Summary of the subject: The discipline lays the theoretical foundations and skills of professionally oriented research activity of future specialists, forms a complex of knowledge and skills regarding the organization and conduct of research at various levels of public finance management.
Опис: 1. The essence and objectives of public financial control
2. Fundamentals of public financial control
3. Subjects of state financial control of Ukraine
4. Implementation of state financial control by the State Audit Service of Ukraine
5. Organization and conduct of state financial control by the Accounting Chamber of Ukraine
6. Organization of state financial control by the State Treasury Service of Ukraine
7. State internal financial control in Ukraine
8. Interaction of regulatory authorities
9. Directions of development and improvement of state financial control in Ukraine
Assessment methods and criteria: Current control (oral and frontal survey; collective problem solving) - 40 points
Examination control: written component (testing, problem solving) - 50 points, oral component 10 points
Критерії оцінювання результатів навчання: Current control:
Testing at the State Emergency Service - 5 points; solving problems - 20 points; preparation, presenting presentations / essays, participation in the discussion - 15 points.
Final control:
Written component:
Tasks of the 1st level - tests with one correct answer;
Tasks of the 2nd level - tests with multiple choices;
The task of the 3rd level is to solve problems.
Distance learning can be provided both for certain types of educational work, for example, lectures and/or practical and/or laboratory classes, and in connection with quarantine measures.
Remote work is carried out on MS Teams platforms.
In the case of remote work (including under quarantine conditions), an interview with students is expected during video conferences at lectures and practical classes. Written works are forwarded to the National Academy of Sciences, or to the teacher's e-mail address in the @lpnu.ua domain.
Порядок та критерії виставляння балів та оцінок: - A - "excellent" (88-100 points) is given for deep knowledge of the educational material, the ability to analyze the phenomena being studied, in their interrelationship and development, to clearly and logically consistently answer the questions, the ability to apply theoretical provisions in the development solving practical problems;
- B - "good" (80-87 points) is awarded for good knowledge of the educational material, including calculations, reasoned answers to the questions, the ability to apply theoretical provisions when solving practical tasks;
- C - "good" (71-79 points) is given for good knowledge of the educational material, including calculations, reasoned answers to the questions, which, however, contain certain (insignificant) inaccuracies, for the ability to apply theoretical provisions when solving practical tasks;
- D - "satisfactory" (61-70 points) is given for mediocre knowledge of the educational material, poorly reasoned answers, weak application of theoretical provisions when solving practical tasks;
- E - "satisfactory" (50-60 points) is given for weak knowledge of the educational material, inaccurate or poorly reasoned answers, with a violation of the sequence of its teaching, for weak application of theoretical provisions when solving practical tasks;
- FХ - the grade "unsatisfactory" with the possibility of retaking the exam (26-49 points) is given for ignorance of a significant part of the educational material, significant errors in answering questions, inability to apply theoretical provisions when solving practical tasks;
- F - "unsatisfactory" with mandatory re-study of the academic discipline (00-25 points) is given for ignorance of a significant part of the educational material, significant errors in answering questions, inability to navigate when solving practical tasks, ignorance of basic fundamental provisions of the discipline.
Recommended books: 1. Бюджетний кодекс України вiд 08.07.2010 № 2456-VI // Офіційний сайт Верховної Ради України. – Режим доступу: http://zakon1.rada.gov.ua/cgi-bin/laws/main.cgi?user=a&find=1&typ=21
2. Положення про Державну казначейську службу України: Указ Президента України від 13.04. 2011 р. № 460/2011 [Електронний ресурс]. — Режим доступу: http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?- nreg=460%2F2011.
3. Про Рахункову палату: Закон України від 02.07. 2015 р. № 576 [Електронний ресурс]. – Режим доступу: http://zakon4.rada.gov.ua/laws/show/576-19.
4. Про утворення Державної аудиторської служби України: Постанова Кабінету Міністрів України від 28.10. 2015 р. № 868 [Електронний ресурс]. – Режим доступу: http://zakon0.rada.gov.ua/laws/show/868-2015-%D0%BF.
5. Хмельков А.В. Державний фінансовий контроль: Підручник / А.В. Хмельков. – Х.: ХНУ імені В. Н. Каразіна, 2017. –228 с.
6. Піхоцький В.Ф. Державний фінансовий контроль: навчальний посібник / В.Ф. Піхоцький, О.М. Піхоцька. – Львів: Видавництво Львівської політехніки, 2018. – 484с.
7. Піхоцький В. Ф., Піхоцька О. М. Підвищення фінансово-бюджетної дисципліни через функцію державного управління // Розвиток державного фінансового контролю в контексті економічної безпеки країни : збірник матеріалів І Міжнародного форуму, присвячений 100-річчю Університету ДФС України (Ірпінь, 23 травня 2019 р.). – 2019. – C. 121–126.
8.Гуцаленко Л.В. Державний фінансовий контроль: навчальний посібник / Л. В. Гуцаленко, В. А. Дерій, М. М. Коцупатрий. – 2-е видання. – К.: Центр учбової літератури, 2019. – 424 с. 9.Державний фінансовий контроль [Електронний ресурс]: навчальний посібник у схемах і таблицях / Л. В. Дікань, І. О. Шевченко, Є. В. Дейнеко, Д. В. Калінкін. – Харків: ХНЕУ ім. С. Кузнеця, 2019. – 275 с.
10. Піхоцький В. Ф., Піхоцька О. М. Формування надходжень та використання коштів спеціального фонду Державного бюджету України // Ефективна економіка. – 2020. – №12 – DOI: 10.32702/2307-2105-2020.12.5
11. Піхоцька О. М. Використання коштів державного фонду регіонального розвитку. Ефективна економіка. 2021. № 11. – URL: http://www.economy.nayka.com.ua/?op=1&z=9545 (дата звернення: 29.11.2021). DOI: 10.32702/2307-2105-2021.11.86
12. Навчально-методичний комплекс ВНС Львівської політехніки з дисципліни "Державний фінансовий контроль". Сертифікат № 04352 про визнання інформаційного ресурсу у Віртуальному середовищі Львівської політехніки методичною працею з дисципліни "Державний фінансовий контроль" (Піхоцька О.М., Урікова О.М.), Е41-231-1022/2021 від 25.11.2021р.
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.
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the academic council of the University on June 20, 2017, protocol No. 35).