StatusThe thesis was presented on the 5 November, 2010
Approved by NCAA on the 23 December, 2010
Abstract– 0.77 Mb / in romanian
The structure and volume of work. The thesis consists of an introduction, three chapters, conclusion and bibliography of 126 titles, 12 annexes, 122 pages of main text, includes 4 tables, 9 figures and 10 formulas.
The subject of research is the theoretical and practical aspect of public financial control at the micro and macro level, as an instrument of the state financial policy.
The aim of the dissertation research is the assessment of the current system of state control, with the subsequent redlining of positive and negative factors affecting the efficiency of state financial control and proposing measures for improving the system of state financial control.
The methodology of research includes: the method of analysis, synthesis method, the method of logic and dialectics, normative method, the study of statistical sampling and time series, expert evaluations, personal observations, monographic studies.
The scientific novelty of the dissertation is determined by the following provisions: the concept of state financial control is developed; are shown the factors affecting the efficiency of state financial control in the Republic of Moldova; the concept of state economic security is investigated and expanded; is developed the methodology for calculating the thresholds of economic security indicators; are suggested measures to eliminate duplicative functions of bodies entitled to perform financial control; a systemic model of state financial control in the Republic of Moldova is designed.
The implementation of scientific results. The results of the present research are used by the State Tax Service, the Chamber of Accounts which is confirmed by the acts of implementation. The key provisions of the dissertation research were presented and discussed at 6 international scientific conferences. The conclusions of the thesis can be used in the preparation of curricula, lecture programs of the Economic Academy and other universities.