+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






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


Sergei V. GOLOVIN Voronezh State University (VSU), Voronezh, Russian Federation


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


  1. Endovitskii D.A., Bakhturina Yu.I. [Revisiting the organization of internal financial control and audit at universities]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2021, vol. 24, iss. 6, pp. 608–623. (In Russ.) URL: Link
  2. Endovitskii D.A., Golovin S.V., Spiridonova N.E. [Developing internal control at social budgetary institutions: Some particularities]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2020, vol. 23, iss. 5, pp. 543–566. (In Russ.) URL: Link
  3. Endovitskii D.A., Kondrashova N.V., Golovin S.V., Churikov A.V. [Control-analytical procedures in the public health system in the context of digitalization]. Uchet. Analiz. Audit = Accounting. Analysis. Auditing, 2022, vol. 9, no. 1, pp. 42–57. URL: Link (In Russ.)
  4. Kurchenko L.F., Abramova M.V. [Features of the departmental financial control in the field of education of the City of Moscow]. RISK: Resursy, Informatsiya, Snabzhenie, Konkurentsiya = RISK: Resources, Information, Supply, Competition, 2018, no. 1, pp. 181-184. (In Russ.)
  5. Zhuklinets I.I., Ksenofontov A.V. [Internal control of the budget-funded establishment as a tool of financial management and regional finance quality management]. Akademicheskii vestnik. Vestnik Sankt-Peterburgskoi akademii postdiplomnogo pedagogicheskogo obrazovaniya, 2013, no. 4, pp. 17–22. (In Russ.)
  6. Samsonov A.G. [Organization of departmental financial control in the Federal Service of Troops of the National Guards of the Russian Federation]. Imushchestvennye otnosheniya v Rossiiskoi Federatsii = Property Relations in the Russian Federation, 2017, no. 6, pp. 96–100. URL: Link (In Russ.)
  7. Fesik S.V. [Introduction of the program-target method in the budgetary process in the Russian Federation]. Vestnik Tomskogo gosudarstvennogo universiteta = Tomsk State University Journal, 2014, no. 383, pp. 170–175. URL: Link (In Russ.)

View all articles of issue


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

Journal current issue

Vol. 25, Iss. 5
May 2022