Meliksetyan S.N.Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation m.s88@bk.ru ORCID id: not available
Importance This article discusses the issues related to the reform of the system of State financial control bodies and considers the main reasons that reduce the effectiveness of law enforcement agencies in Russia in counteracting financial violations. Objectives The article aims to reveal and describe the key role of the State financial control bodies in the process of ensuring the country's financial security, identifying the risks of financial security and the main types of financial irregularities. Methods For the study, I used the methods of comparative analysis, systematization, classification, and analogy. Results On the basis of the comprehensive review of the role and targets of State financial control bodies, the article presents a model of ensuring the financial security of the State and counteracting corruption through the implementation of certain financial control measures. Conclusions The real fight against financial misconduct (crimes) is possible only when a powerful and efficient system of State financial control bodies is created. Subject to rational and efficient allocation of financial resources and achievement of social and economic efficiency of expenditure of budget funds, it is possible to improve socio-economic indicators of State development and ensure the conditions of extended reproduction.
Keywords: State financial control, financial security, financial misconduct, corruption, dedicated agency, outside financial control
References:
Gurvich E.T., Prilepskii I.V. [Analysis of expert and official oil price forecasts]. Voprosy Ekonomiki, 2018, no. 4, pp. 26–48. (In Russ.)
Sukharev O.S. [Economic growth and financial institutions: influence on macro- and micro-levels]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Journal, 2017, no. 2, pp. 76–90. URL: Link (In Russ.)
Akindinova N.V., Chernyavskii A.V., Avdeeva D.A. [Effectiveness of budget expenditures in Russia and OECD countries]. Voprosy Ekonomiki, 2017, no. 2, pp. 30–61. (In Russ.)
Ivanov P.A. [Identifying the critical areas in the public finance of territorial entities of different levels from the perspective of the national security of the Russian Federation]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2016, vol. 15, iss. 7, pp. 142–152. URL: Link (In Russ.)
Zaikova I.A. [Sustainable economic development as a driver of the economic security of the nation]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2017, vol. 13, iss. 3, pp. 442–448. (In Russ.) URL: Link
Shekhovtsova Yu.A. [On the content of the concepts "methodology" and "methodology for ensuring the economic security of the State"]. Ekonomicheskie nauki = Economic Sciences, 2016, no. 1, pp. 101–104. URL: Link (In Russ.)
Firsov I.V. [Theoretical aspects of management activity of State bodies participating in ensuring the economic security of the Russian Federation]. Ekonomicheskie nauki = Economic Sciences, 2013, no. 11, pp. 12–15. URL: Link (In Russ.)
Pochitaev A.Yu., Akhmetov R.R. [Three-dimensional financial security model as a tool for financial strategy formation in the context of value-based management]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2017, vol. 16, iss. 3, pp. 545–560. (In Russ.) URL: Link
Mokhnatkina L.B. [Budget balance and government debt as indicators of region's financial and budgetary security]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Journal, 2018, no. 2, pp. 106–119. (In Russ.) URL: Link
Babanskii D.I. [Fiscal burden coefficient as one of the tools to estimation of the business climate in regions]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Journal, 2016, no. 4, pp. 60–65. (In Russ.) URL: Link
Manuilenko V.V. [Investigation of the relationship and the characteristics of the concepts of "financial security" and "financial risk"]. Ekonomicheskie nauki = Economic Sciences, 2016, no. 12, pp. 111–113. URL: Link (In Russ.)
Spirina S.G. [Financial security of priority development economic systems]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2016, vol. 12, iss. 8, pp. 55–68. URL: Link (In Russ.)
Ermakova E.R. [Scientific approaches to defining the concept of financial security]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2017, vol. 13, iss. 9, pp. 1712–1730. (In Russ.) URL: Link
Murtilova K.M.-K. [State financial control as the most important element of budgetary funds management]. Aktual'nye voprosy sovremennoi ekonomiki, 2014, no. 4, pp. 574–580. (In Russ.) URL: Link
Lukin A.G. [The substance of financial control and controlling activities as part of researches into the development of the financial control methodology for the interested user]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2016, vol. 9, iss. 34, pp. 26–35. URL: Link (In Russ.)
Aistov A.V., Rassadovskaya A.V. [Economic and noneconomic relationship of corruption perceptions]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2017, vol. 13, iss. 2, pp. 220–236. (In Russ.) URL: Link
Anchishkina O.V. [Contract institutions in the Russian economy: The sphere of state, municipal, and regulated procurement]. Voprosy Ekonomiki, 2017, no. 11, pp. 93–110. URL: Link (In Russ.)
Tambovtsev V.L., Rozhdestvenskaya I.A. [Program-targeted planning: yesterday, today... Tomorrow?]. Voprosy Ekonomiki, 2016, no. 6, pp. 77–90. URL: Link (In Russ.)
Pechatkin V.V. [Modern threats to the national security of the country and their neutralization by increasing the utilization efficiency of the innovation capacity of regions]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2016, vol. 12, iss. 9, pp. 192–204. URL: Link (In Russ.)
Klimanov V.V., Mikhailova A.A. [Improvement of regulation of budgets of highly subsidized regions]. Finansy = Finance, 2015, no. 7, pp. 12–15. (In Russ.)
