Home  Journals  Finance and Credit  3(579) - 2014 January

Features of state financial control as element of program-aimed budget expenditure management

Available online: 23 January 2014

Subject Heading: Financial control

JEL Classification: 

Transition to the program budgeting principles the problem of organization and implementation of state financial control of budget expenditures for the implementation of target programs is special importance. This work determines the place and role of state financial control of budget expenditures for the implementation of target programs in the system of program-aimed management and analyzes the organizational and methodological features of control in this area. The author concludes that the state financial control of budget expenditures for the implementation of targeted programs, on the one hand, is the main element of program-aimed budget expenditure management by which the legal, target and effective use of budgetary funds as well as implementation of state tasks, on the other hand, is a complex system which main goal is to control volume, structure and movement of budget expenditures.

Keywords: state financial control, target programs, program-aimed management, budget expenditures, system of control, planning and financing of the program budget expenditures

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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