Home  Journals  Finance and Credit  33(369) - 2009 September

Adaptation foreign practices of audit of efficiency of state financial resources to the Russian conditions

Available online: 6 November 2009

Subject Heading: Financial control

JEL Classification: 

In clause on the basis of study of budget reforms in Russian Federation the directions of the further development budgeting planing focused on result, focused on result are revealed, that puts before the state financial control a number(line) of problems on development and introduction in working practice of new receptions and ways of realization of control operations. Audit of efficiency - new method of the state financial control allowing, on the basis of the analysis of indicators to estimate a management efficiency by public finances to develop the recommendations for realization of measures directed on reception of positive result from use of state financial resources the addressees of budget means.

Keywords: the budget, budgeting planing focused on result, budget reform, budget process, audit of efficiency, the state financial control, productivity of the budget charges, bodies of state authority

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

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