Home  Journals  Finance and Credit  16(448) - 2011 April

On improving the efficiency of state (municipal) financial control in the Russian Federation

Available online: 19 April 2011

Subject Heading: Financial control

JEL Classification: 

This article discusses how to improve public financial control. Highlights that legislation does not contain a definition of «government (municipal) financial control», common rules and standards of verification activities, standardized reporting of financial supervision. Examines the current practices of financial control. To improve the efficiency of state (municipal) financial control expressed the need to formation its unified methodological base, includes classification of financial violations, improving of the system responsibility and the increased use of performance audits.

Keywords: state (municipal) financial control, performance audit, financial violations, sanctions

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

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