Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
State treasury control: theoretical and methodological aspects of development
Available online: 15 September 2014 Subject Heading: PROBLEMS. VIEWS. SOLUTIONS JEL Classification: Pages: 55-62
The Federal Treasury that was established to implement the State fiscal policy, at the present stage provides for cash execution of the State budgets of the Russian fiscal system, organizes an effective accounting and preventive State Treasury control in the course of discharging expenditure obligations of the State, the management of the Federal budget's single account, and generates reliable and transparent consolidated budgetary statements. At present, there are a lot of works in press, which deal with effective reform of the existing Russian treasury system. These works consider the general areas of building a treasury payment system enabling to increase the efficiency of budget expenditures of the State. However, the authors of the works are missing out an important element of the system, i.e. State treasury control. Distinguishing the State treasury control as an independent concept and defining its specifics create a methodological basis for improving control activities of the Federal Treasury, as well as preconditions for a more precise definition of functions and powers of other authorities to ensure effective functioning of the State financial control system. To determine the nature of the State treasury control, it is necessary to identify the characteristics of its constituent elements. This will enable to determine the specifics of the State financial control and identify its role and place among other similar concepts. The article studies the conceptual framework of the category of State treasury control, the forms of interaction between subjects and objects in the process of the State financial control, systematizes the types, goals, objectives, functions and methods of this type of control. The author presents new modern approaches to further development of the theoretical and methodological basis to implement the State financial control. Keywords: subject, object, view, method, form, principle, State treasury control References:
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ISSN 2311-9381 (Online)
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