HISTORICAL ASPECTS OF INFORMATIZATION OF THE CONTROL AND ACCOUNTING CHAMBER OF MOSCOW (1994–2014)

Stepan Vladimirovich Orlov
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Abstract

Th e use of information resources is a promising area of activity of state control and accounting bodies. Nowadays an eff ective budget control and analysis of socio-economic development of the region are impossible without special tools to reduce the time spent on data processing. Th e article deals with historical aspects of informatization of the Control and Accounting Chamber of Moscow and examines the formation of its information and analytical system as an example of automation of the activity of the external fi nancial control institu-tion. Th e author analyzes the Chamber’s annual reports in 1997–2014. He employs its local acts and other documents refl ecting the process of automation of control practice. Th e study of these documents, as well as federal and Moscow legislation, normative legal acts of the Government and mayor of Moscow, and the Moscow City Duma made it possible to identify the features of the Chamber’s informatiza-tion processes from 1994 to 2014, including the main stages in the creation of the Chamber’s information and communication technology infrastructure, composi-tion and main functions of the Chamber’s information and analytical system as a model for interaction with Moscow public authorities and governmental agen-cies. Previously the issues of the history of the Chamber’s informatization had not been specifi cally examined, while a comprehensive picture of the development of new management technologies, which have been introduced in the practice of the executive and legislative authorities of Moscow since the end of the twentieth century, cannot be provided without a special focus on these topics. Consideration of this aspect of development of control and counting functions in the capital of Russia in the post-Soviet period will supplement the currently available knowl-edge about the history of such activity in the past and also will help to identify traditions and innovations in the domestic management practices and thus trace techniques, which are reintroduced in an optimized form at each new stage of development of country and society.
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莫斯科控制会计室信息化的历史沿革(1994-2014)
信息资源的利用是国家控制和会计机构活动的一个有前途的领域。现在,如果没有专门的工具来减少在数据处理上花费的时间,就不可能有效地控制预算和分析该区域的社会经济发展。本文讨论了莫斯科控制和会计商会信息化的历史方面,并作为外部财务控制机构活动自动化的一个例子,研究了其信息和分析系统的形成。作者分析了商会1997-2014年的年度报告。他采用当地的行为和其他文件反映了自动化过程的控制实践。通过对这些文件以及联邦和莫斯科立法、莫斯科市政府和市长以及莫斯科市杜马的规范性法律行为的研究,可以确定1994年至2014年商会信息化进程的特点,包括建立商会信息和通信技术基础设施的主要阶段。分庭信息和分析系统的组成和主要职能,作为与莫斯科公共当局和政府机构互动的典范。以前,没有具体审查分厅信息化历史的问题,而如果不特别关注这些问题,就无法全面了解自二十世纪末以来莫斯科行政和立法当局在实践中采用的新管理技术的发展情况。考虑后苏联时期俄罗斯首都控制和计数功能发展的这一方面,将补充目前关于过去此类活动历史的现有知识,也将有助于确定国内管理实践中的传统和创新,从而追踪技术,这些技术在国家和社会发展的每个新阶段以最佳形式重新引入。
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