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Finance and Credit
 

External municipal financial control: A theoretical aspect

Vol. 23, Iss. 43, NOVEMBER 2017

PDF  Article PDF Version

Received: 7 August 2017

Received in revised form: 27 September 2017

Accepted: 23 October 2017

Available online: 29 November 2017

Subject Heading: Financial control

JEL Classification: G28

Pages: 2558–2574

https://doi.org/10.24891/fc.23.43.2558

Gerashchenko I.P. Omsk State Pedagogical University, Omsk, Russian Federation
ip_gerashchenko@mail.ru

Pashkova T.А. Omsk State Pedagogical University, Omsk, Russian Federation
pashkova311075@mail.ru

Importance More than one third of the budget is under the control of municipal control bodies. The development stability of Russia depends on the efficiency of their activities. The article deals with the issues of designing and enhancing the efficiency of a unified external financial control system.
Objectives The study aims to develop theoretical bases of external municipal financial control.
Methods For the study, we used the methods of generalization, analysis and synthesis, and a comparative analysis.
Results The article defines a system of external municipal financial control. It determines the organization principles of accounting bodies of municipal entities. As well, it presents a classification of types, forms and methods of State and municipal financial control.
Conclusions The main task of building a unified external financial control system is to organize the activities of the relevant municipal authorities, as the main objectives of the country's socio-economic development are addressed at the municipal level. The establishment of a single system of external financial controls requires a common and qualitative theoretical and methodological basis.

Keywords: financial control, external financial control, forms of financial control

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