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PROBLEMS AND PROSPECTS OF DEVELOPMENT OF THE SYSTEM OF PUBLIC FINANCIAL CONTROL IN THE RUSSIAN FEDERATION

Abstract

The article highlighted and systematized the features ofthe functioning ofthe system ofstate financial control of Russia based on the organizational, legal, economic and methodological aspects of its formation. An assessment is made of the effectiveness of the implementation of state programs on the basis of reporting materials of the Accounts Chamber of the Russian Federation following the results of an external audit for 2017. According to the results of the study, problems and directions of development of the national system of state financial control were identified and formulated, and a number of measures were proposed within the framework of its development vector for the medium term. The constructed model of communication interaction offinancial control bodies of the Russian Federation will allow to solve the existing difficulties in terms of information and communication support of the activities of the subjects ofstate financial control.

About the Authors

A. Babaeva
North-Caucasus Federal University
Russian Federation


A. Ter-Grigoryants
North-Caucasus Federal University
Russian Federation


References

1. Акиндинова Н. В., Чернявский А. В., Авдеева Д. А. Результативность бюджетных расходов в России и странах ОЭРС // Вопросы экономики. 2017. № 2. С. 30-61.

2. Исаев Э. А. Подходы к формированию государственного финансового контроля в Российской Федерации // Финансовый контроль. 2018. № 9. С. 42-45.

3. Шевченко П. С. Развитие внешнего государственного финансового контроля в условиях модернизации бюджетного процесса // Творчество молодых ученых. 2017. С. 168-172.

4. Отчет о работе Счетной палаты Российской Федерации в 2017 году. [Электронный ресурс]. Доступ из справ.-правовой системы «КонсультантПлюс». URL: www.ach.gov.ru/ (дата обращения: 11.10.2018).

5. Федеральное Казначейство РФ: [Электронный ресурс]. Доступ из справ.-правовой системы «КонсультантПлюс». URL: www.roskazna.ru/ (дата обращения: 10.10.2018).


Review

For citations:


Babaeva A., Ter-Grigoryants A. PROBLEMS AND PROSPECTS OF DEVELOPMENT OF THE SYSTEM OF PUBLIC FINANCIAL CONTROL IN THE RUSSIAN FEDERATION. Newsletter of North-Caucasus Federal University. 2019;(1):26-32. (In Russ.)

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ISSN 2307-907X (Print)