Improvement of the state financial control system

Автор: Matveeva Elena E.

Журнал: Экономический журнал @economicarggu

Рубрика: Финансы, денежное обращение и кредит

Статья в выпуске: 2 (58), 2020 года.

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Currently, there are a large number of studies in the field of public financial control, which describe the prospects for the development of this sector. Today, according to the legal framework, the structure of regional and district state administrations does not provide for a separate division, which would be assigned the functions of internal financial control. These problems are compounded by the lack of interest on the part of local Executive authorities in improving the efficiency and effectiveness of financial control, as well as the delay in the development of this area. The effectiveness of state financial control can be ensured if external and internal control is timely and objective, clearly regulated, and result-oriented, which will ensure the fulfillment of certain tasks and the achievement of socio-economic development goals. An important role is played by the formation of institutional support, the establishment of the legal status of institutions, a clear definition of rights and obligations, methods and forms of control measures in the field of public Finance management.

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State financial control, budget funds, risk-based approach, digitalization of the budget sphere, external control

Короткий адрес: https://sciup.org/149127367

IDR: 149127367

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