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International Accounting
 

Departmental control of financial and economic activities: Analysis of the state and development prospects

Vol. 25, Iss. 4, APRIL 2022

Received: 22 March 2022

Received in revised form: 30 March 2022

Accepted: 31 March 2022

Available online: 15 April 2022

Subject Heading: CONTROL AND AUDIT

JEL Classification: H61, Н83, M40

Pages: 416–431

https://doi.org/10.24891/ia.25.4.416

Sergei V. GOLOVIN Voronezh State University (VSU), Voronezh, Russian Federation
golovin@econ.vsu.ru

https://orcid.org/0000-0002-9722-4523

Subject. This article examines the activities of executive authorities in the implementation of the functions of managing institutions of the public sector of the economy, including their current assessment and determination of development prospects.
Objectives. The article aims to identify trends in the development of departmental control of financial and economic activities carried out by executive authorities in relation to subordinate State (municipal) institutions on the basis of the results of an analysis of its state.
Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization.
Results. The article describes the main characteristics of the current system of departmental control of financial and economic activities. Based on the analysis of the given statistical and analytical data, the article proposes promising directions for the development and implementation of departmental control of financial and economic activities.

Keywords: departmental control, financial and economic activities, State financial control, State (municipal) institution, management by objectives, control measures

References:

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