Home  Journals  Finance and Credit  45(477) - 2011 December

Model of optimum system of bodies of financially-budgetary control: problems and possibilities of overcoming of the structure-institutional inefficiency

Available online: 29 November 2011

Subject Heading: Financial control

JEL Classification: 

The optimum model of structure of bodies of the state and municipal financially-budget control is based on division of powers and improvement of interaction a control bodies on the basis of an integration role of the supreme body of financial control both in a subsystem of external control, and in uniform system of the state financially-budgetary control; key position of the Ministry of Finance in the Russian Federation in the organization of system of internal financially-budget control on the basis of formation of methodology, standards and typical positions that allows to eliminate functional contradictions internal control. Differentiation process should pass and across (between bodies of the state financial control of publicly-legal formation), and on twirl-kali (between bodies of the state financial control different regions). For the decision of a problem of optimization of structure of control bodies the approach, allowing to carry out a choice optimal a variant of the most comprehensible size and structure of expenses on levels of system of finance-budget control.

Keywords: optimum model of structure of bodies of the state and municipal financially-budgetary control, institutional transformations of the finance control, optimization of structure of control bodies, structurally-institutional efficiency

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

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