Finance and Credit

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Finance and Credit

39(471) - 2011 October

Preconditions and factors of institutional transformations of the state and municipal financially-budgetary control in the conditions of the program budget

Vol. 17, Iss. 39, OCTOBER 2011

Available online: 1 November 2011

Subject Heading: Financial control

JEL Classification:

Vasilleva М.V. PhD in Economics, associate professor of chair «The theory of finance, сredit and taxation» Volgograd State University
Volgograd-sience@rambler.ru

Nilova A.S. Graduate student of chair «The theory of finance, сredit and taxation», Volgograd State University
anilova@mail.ru

The problem of formation of effective system of the state and municipal financially-budgetary control is one of the most actual and practice significant in the conditions of transformation of budgetary process and introduction of program budget. Institutional transformations of system of state and municipal financially-budgetary control are intended to ensure efficiency of financial control and also to form necessary conditions for stable social and economic development of Russia.

Keywords: The program budget, the state and municipal financial control, institutional transformations, the budgeting focused on result, the local budget, budgetary process, efficiency audit, the state audit

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

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