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Governmeht financial control in budget management

Vol. 18, Iss. 19, MAY 2012

Available online: 16 May 2012

Subject Heading: Financial control

JEL Classification: 

Fedotova G.V. PhD in Economics, associate professor of department "Corporate Finance and Banking", Volgograd State University
g_evgeeva@mail.ru

In the article the features of the application and operation of state financialcontrol in the area of budget financing are considered, the essence of the concept of "state financial control" are revealed, its difference from audit of financial reports, as a result of generalization of views of various economists is given author's treatment of this category. The implementation of control, its fundamental principles, which are complemented by the principle of indicative are analyzed

Keywords: government financial control, budgetary revenues, inspection, audit, budget financing, control objectives, control principles, indicative

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

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