STATE FINANCIAL CONTROL: MODERN CHALLENGES AND DIRECTIONS OF IMPROVEMENT

IF 0.2 Q4 PUBLIC ADMINISTRATION Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues Pub Date : 2023-01-01 DOI:10.17323/1999-5431-2023-0-1-20-38

A. Lukashov

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Abstract

The article aims the problems faced by state financial control system in Russia. One of them is the duplication of the functions and authorities of the control bodies of the "horizontal" level, which increases both the costs of organizing control and the load on the objects of control. The problems were caused by the lack of synchronization of the digitalization processes of the control and accounting environment, as well as the dominance of identifying committed violations approach, instead of focusing efforts on their prevention. Besides, risk-oriented planning approaches of control activities require improvement. The article contains the assessment of the current state financial control system, based on the analysis of data characterizing the activities of key subjects of state financial control, as well as the analysis of official documents regulating the relevant activities. Based on the analysis, the author formulates proposals to improve the efficiency of state financial control system in Russian Federation.

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国家财政管理:现代挑战与改进方向

本文旨在分析俄罗斯国家财政管理体制面临的问题。其中之一是“水平”一级控制机构的职能和权力的重复，这既增加了组织控制的成本，也增加了控制对象的负担。这些问题是由于控制和会计环境的数字化过程缺乏同步，以及识别违规行为的方法占主导地位，而不是将重点放在预防上。此外，以风险为导向的控制活动规划方法需要改进。本文通过对国家财务管理重点主体活动特征数据的分析，以及对规范相关活动的官方文件的分析，对当前国家财务管理体系进行了评估。在此基础上，笔者提出了提高俄罗斯联邦国家财政控制体制效率的建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Voprosy Gosudarstvennogo i Munitsipalnogo Upravleniya-Public Administration Issues PUBLIC ADMINISTRATION-

CiteScore

1.10

自引率

33.30%

发文量

期刊介绍： PUBLIC ADMINISTRATION ISSUES is a scientific peer-reviewed journal published by the National Research University High School of Economics (NRU HSE).The journal is published quarterly in Russian, and contains original articles by Russian and foreign authors. In addition, a special English language issue containing original articles by Russian and foreign authors has been published since 2014. The editorial board consists of leading Russian and foreign scientists in the field of public administration as well as prominent practitioners. The journal is indexed in the international databases: Scopus, RePEc, EBSCOand the Russian Science Citation Index (RSCI) on the platform of Web of Science. In addition, the journal is on the list of key peer-reviewed scientific journals and publications that the Higher Certification (Attestation) Commission in the RF Education Ministry recommends for publishing the main scientific results of theses for PhD and doctoral degrees in Economics, Sociology and Law. The journal focuses on the following subject areas: − Current theories of public administration. − Theoretical fundamentals of economic and social policy − Factors and Assessment of efficiency in public and municipal administration. − Innovations in the system of public and municipal administration. − Planning and forecasting in the system of public and municipal administration. − Staff of the state and municipal service. Management of personnel in public and municipal bodies and in organizations of the public sectors. − Financial, logistical and information resources of the state and municipalities. − Public service. − Functional features of public sector organizations. − Partnership of the state and municipalities with nongovernmental nonprofit organizations. Economic and administrative challenges facing “third sector.” - Development of education programs on public administration.