SYSTEM PREREQUISITES FOR THE FORMATION OF A NEW PARADIGM OF THE STATE FINANCIAL CONTROL

The article is devoted to the study of the functioning of the state financial control system on the basis of the systems theory, dependent and transdisciplinary approaches, law of structural harmony of systems. It has been made an attempt to justify the use of cost-dependent approach in the system of economic security. It has been shown the relationship between transfer pricing and cost-dependent approach in the system of state financial control. Background. The functioning of the economy of Ukraine is complicated by the influence of the shadow economy. Sources of the shadow economy are not only connected with the informal economic activity, tax evasion, but also with the business on public finance. Aims and Objectives. We have defined the theoretical positions regarding the improvement of the system of control of public finances in terms of changes. It has been considered the system of control of public finances on the principles of self-organization, compliance with balanced proportions and the use of such modern approaches. Among these approaches we have distinguished the approach of transdisciplinary, structural and functional approach and crnology approach. Methodology. The following methods have been used in the research: the dialectic method, TRANS-disciplinar methody, method of system analysis and synthesis,method of structural and functional harmony of systems, costdependent method. Results. The algorithm of projecting of the system of control of public finances on the basis of the factor of time, coordination of interests, the law of structural harmony of systems and cost-dependent approach has been worked out by the authors. It includes the following issues: 1. Assessment of the status of the system (e. g. the system of state financial control of the region). 2. Evaluation of the time interval between the occurrence and the need to control the functioning of the system. 3. Assessment of the structural-functional state of the system. 4. Assessment of the level of vertical integration of business and the presence of transnational corporations in the region in accordance with the requirements of the law on transfer pricing. 5. Assessment of the economic cenosis region; 6. The estimation of the share of value added in GDP of the region; 7. Comparison of the results of the evaluation with attractors shows that they represent recurrent series of the Golden