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The role of State financial bodies in ensuring the financial security of Russia

Meliksetyan S.N. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( m.s88@bk.ru )

Journal: International Accounting, #7, 2018

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.


Implementation of the welfare State concept in Russia: financial considerations

Meliksetyan S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( m.s88@bk.ru )

Journal: Financial Analytics: Science and Experience, #20, 2016

Importance In the current circumstances, the society can evolve and progress when the State regulates the social aspects of its life through governmental financial policies. The article presents a mechanism to be used in the market of public education services provided by universities, and various interpretations of the welfare State concept. I also specify the nexus among purposes, functions and indicia of the welfare State.
Objectives The research discloses financial perspectives and specifics of the welfare State concept and its implementation on the Russian ground, investigates milestones of the concept formation. I also scrutinize the structure of socially important budgetary spending of the Russian budgetary system, considering how the State performs its functions in terms of the social equality principle.
Methods The research is based on methods of comparative analysis, systematization, classification, analogy, comparison.
Results The article comprehensively overviews milestones of the welfare State concept formation and its substance. I provide the substantial aspect of governmental financial policies in the social sector and identify risks associated with the implementation of social policies in Russia.
Conclusions and Relevance I conclude that effective allocation of benefits, adjustment of certain aspects of financial policies contributes to the State governed by laws, social interests and based on the socially-oriented market economy.


Developing the program-target method of financial planning in the sphere of education

Meliksetyan S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( m.s88@bk.ru )

Journal: Finance and Credit, #26, 2017

Importance The article considers main shortcomings hindering the evaluation of the efficiency of the State program for education development, offers algorithms for designing and assessing government programs in education.
Objectives The purpose of the work is to disclose the development of the program-based and target-oriented method of planning in the education sector.
Methods The study employs methods of comparative analysis, systematization, classification, and analogy.
Results The work reviews the implementation of the program-target method of planning in the education sector. It presents a methodology to carry out measures of external State financial control over government programs from the perspective of their efficiency; presents algorithms to design and evaluate the efficiency of State programs in the sphere of education, including at the regional level. The algorithms can be also used for the purpose of internal State financial control in the process of monitoring.
Conclusions There is a need for improving the system of State financial control over public programs. The focus should be on high quality financial planning, internal State financial control and monitoring, accompanied by mandatory procedures for risk identification and assessment, methods of risk mitigation. This will help achieve the adequate quality of public social services and transfer the public administration to the level that meets the requirements of modern innovation-oriented development of the Russian economy.


Budget financing and monitoring of cost effectiveness in cultural institutions

Karepina O.I. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( karepindima@mail.ru )

Meliksetyan S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( m.s88@bk.ru )

Journal: International Accounting, #14, 2017

Subject One of the priority areas of the Russian State in modern conditions is efficient and rational expenditure of funds channeled to the cultural sector. The article analyzes sources of budget financing of cultural institutions.
Objectives The aim is to disclose the status of financing of cultural institutions and consider factors contributing to efficient resource utilization.
Methods In the study, we employ methods of comparative analysis, classification, systematization, comparison and analogy.
Results We present a comprehensive review of budget financing and organization of internal financial control of cultural institutions. The paper includes a methodology for internal State (intradepartmental) financial control and a system of indicators to assess the efficiency of budget funds spending by cultural institutions. The methodology can be used during the organization of external State financial control and implementation of monitoring activities, including the audit of public outlay efficiency and the internal State financial control in the process of monitoring.
Conclusions and Relevance The findings show that there is a need to improve the system of State financial control. The core element of the control should be internal State financial control and monitoring, including mandatory procedures for assessing the efficiency of budget funds spending. This will help improve the quality of service delivery and the system of public administration.


Theoretical and methodological approaches to financial management in higher education institutions

Karepina O.I. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( karepindima@mail.ru )

Meliksetyan S.N. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation ( m.s88@bk.ru )

Journal: Financial Analytics: Science and Experience, #38, 2015

Importance Efficient management of public finance has an important role in the strategic and tactical targets of the Russian budgetary policy. The article describes a model of public finance management and a process approach to managing the finance of higher educational institutions.
     Objectives The paper aims to describe the content and specifics of theoretical and methodological approaches to financial management in the system of higher education institutions. The objectives are to review the model of public finance management; to scrutinize financial management in higher schools from the perspective of systems and process approaches; to analyze the process of financial management in higher schools; to identify and classify the risks inherent in the functional and financial activity of higher schools; to consider the algorithm of hazardous event risk assessment in higher education institutions.
     Methods In the study, we applied methods of comparative analysis, systematization, classification, analogy, and comparison.
     Results The article presents a comprehensive review of financial management in higher education institutions, considers the system nature of the concept, and exposes its specificity in higher schools.
     Conclusions and Relevance The research enables to conclude that financial management creates a basis for executing the control functions by the State in legal, social and economic spheres.


Developing the State financial control in health care

Karepina O.I. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( karepindima@mail.ru )

Meliksetyan S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( m.s88@bk.ru )

Journal: Finance and Credit, #30, 2016

Importance One of the priorities of the Russian State is to optimize financial resources directed to health care and improve their rational utilization. The article presents a methodology of State financial control in the health care industry and a system of indicators to estimate the efficiency of public finance expenditure by medical organizations.
Objectives The purpose of the study is to unveil the current status of State financial control in the health care industry.
Methods The study rests on methods of comparative analysis, systematization, classification, and analogy.
Results We performed a comprehensive review of State financial control in the health care industry. Based on the findings, we offer a methodology of the control and a system of indicators to measure the efficiency of public funds expenditure by medical organizations, which may be applied for State financial control purposes using the performance audit of budget expenditures, as well as for internal control in the process of monitoring.
Conclusions and Relevance The key aspect in improving the system of State financial control should be internal control and monitoring with mandatory procedures for identifying and mitigating fiscal risks. That will contribute to adequate quality of services rendered by medical institutions, and to the transfer of the State management system to the level that meets the needs of modern reform of the Russian economy.


Specifics of financial planning in higher educational institutions

Meliksetyan S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( m.s88@bk.ru )

Journal: Financial Analytics: Science and Experience, #5, 2016

Importance The effective and productive governance of public finance plays an important role within strategic and tactic goals of financial policies of the Russian Federation. The article presents the mechanism existing in the market of State educational services rendered by educational institutions, various interpretation of the public (municipal) service concept. The research specifies the relationship of those charged with financial planning in higher educational institutions and aspects subject to financial planning.
     Objectives The research unveils the substance and specifics of theoretical and methodological approaches to financial planning in higher educational institutions. I also investigate the mechanism existing in the market of State educational services rendered by universities, which shapes financial planning rules; scrutinize the mechanism for State (municipal) institutions to shift to the format of subsidized State jobs; review the main weaknesses of setting quality indicators of State services rendered by State-financed institutions; describe financial and business plans of the higher educational institution; specify the financial planning procedure in universities.
     Methods The research draws upon methods of comparative analysis, systematization, classification, analogy, comparison.
     Results As part of the comprehensive review, I analyzed the content of financial planning, disclosed its specifics in higher educational institutions, specified the fundamental financial planning approaches in higher educational institutions, and reflected its large scale and strategic focus.
     Conclusions and Relevance Effective financial planning builds the basis for the State to exercise its controlling powers from legislative, social and economic perspectives.


Developing the State financial control in the system of higher educational institutions

Karepina O.I. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( karepindima@mail.ru )

Meliksetyan S.N. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( m.s88@bk.ru )

Journal: Financial Analytics: Science and Experience, #29, 2015

Importance The budgetary policy of the Russian Federation provides for effective management of the State financial resources as one of its strategic and tactical goals. This type of management focuses on control as one of the functions of finance. The article reveals fundamental types of the State financial control, i.e. external and internal ones. The article also specifies internal financial control of the State in higher educational institutions.
     Objectives The objective of the research is to explore the contents and specifics of monitoring activities as part of the State financial control within the system of higher educational institutions. The research pursues the following tasks: to scrutinize external and internal financial control of the State in higher educational institutions in terms of the systems approach; to describe the main features of the State financial control in higher educational institutions; to analyze the specifics of interdepartmental financial control in higher educational institutions; to review the specifics of internal control in higher educational institutions.
     Methods The research draws upon a comparative analysis, systematization, classification, analogy, comparison.
     Results The article represents a comprehensive overview of the main types of the State financial control, determines the system nature of this concept and discloses its specifics in higher educational institutions. Broad interpretation of the term of internal control allows considering it as an indicator of functional, financial and business activities of higher educational institutions. The specified fundamental principles of internal control in higher educational institutions reflect its scope and strategic focus.
     Conclusions and Relevance Based on the research, we conclude that the system of internal and external financial control of the State becomes a platform for controlling the activity of the State in the legislative, social and economic environment.


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