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International Accounting
 

Realization of audit of efficiency in system of the state financial control of budgetary expenses

Vol. 14, Iss. 5, FEBRUARY 2011

Available online: 7 February 2011

Subject Heading: AUDIT ACTIVITIES

JEL Classification: 

Zhilina N.N. Cand.Econ.Sci. Bugulminsky branch of Institute of economy Managements and the rights, Kazan
znadnik@inbox.ru

In article it is compared applications of audit of efficiency in the Russian Federation and economic practice of the developed democratic countries. The author comes to a conclusion that application of audit of efficiency leads to higher social productivity of use of public funds and, thereby, promotes more effective decision significant for a society of social and economic problems.

Keywords: аudit, efficiency, control, the budget, expenses, expenses, investments

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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