State Financial Control and Peculiarities of its Implementation in State Corporations
The control over the expenditure and the accumulation of budget funds by institutions with a significant share of state capital is an important aspect, since these institutions, on the one hand, receive financing from the budgets of the Russian Federation, and, on the other hand, bring public benefi...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/189 |
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| _version_ | 1849249346231468032 |
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| author | Viktoriya Vital’evna Romanovskaya |
| author_facet | Viktoriya Vital’evna Romanovskaya |
| author_sort | Viktoriya Vital’evna Romanovskaya |
| collection | DOAJ |
| description | The control over the expenditure and the accumulation of budget funds by institutions with a significant share of state capital is an important aspect, since these institutions, on the one hand, receive financing from the budgets of the Russian Federation, and, on the other hand, bring public benefits and incomes in corresponding budgets of different levels. The article considers such categories as object and subject of control, types of control, as well as the standards and the specifics of carrying out control activities. The basis for the study was a more detailed examination and the analysis of the implementation of financial control in public corporations, which are a clear example of institutions with state capital shares. As a result, the following conclusions were drawn. First, the existing mechanism and system of control over the activities of state corporations are complex in coordination, but effective and contributing to the effectiveness and usefulness of the existence of these institutions. In addition, it was revealed that the rationally built system of internal control brings success in the functioning of state corporations. |
| format | Article |
| id | doaj-art-e8a4ee0d7d5a402dbf7a47f52aba7340 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-e8a4ee0d7d5a402dbf7a47f52aba73402025-08-20T03:57:37ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0105889510.26794/2408-9303-2017--5-88-95189State Financial Control and Peculiarities of its Implementation in State CorporationsViktoriya Vital’evna Romanovskaya0Financial UniversityThe control over the expenditure and the accumulation of budget funds by institutions with a significant share of state capital is an important aspect, since these institutions, on the one hand, receive financing from the budgets of the Russian Federation, and, on the other hand, bring public benefits and incomes in corresponding budgets of different levels. The article considers such categories as object and subject of control, types of control, as well as the standards and the specifics of carrying out control activities. The basis for the study was a more detailed examination and the analysis of the implementation of financial control in public corporations, which are a clear example of institutions with state capital shares. As a result, the following conclusions were drawn. First, the existing mechanism and system of control over the activities of state corporations are complex in coordination, but effective and contributing to the effectiveness and usefulness of the existence of these institutions. In addition, it was revealed that the rationally built system of internal control brings success in the functioning of state corporations.https://accounting.fa.ru/jour/article/view/189государственные корпорациифинансовый контрольгосударственный финансовый контрольвнешний контрольслужба внутреннего аудитаревизионная комиссияаудиторская проверкаэффективностьбюджетные средстваstate corporationsfinancial controlstate financial controlexternal controlinternal audit serviceaudit committeeauditingefficiencybudget resources |
| spellingShingle | Viktoriya Vital’evna Romanovskaya State Financial Control and Peculiarities of its Implementation in State Corporations Учёт. Анализ. Аудит государственные корпорации финансовый контроль государственный финансовый контроль внешний контроль служба внутреннего аудита ревизионная комиссия аудиторская проверка эффективность бюджетные средства state corporations financial control state financial control external control internal audit service audit committee auditing efficiency budget resources |
| title | State Financial Control and Peculiarities of its Implementation in State Corporations |
| title_full | State Financial Control and Peculiarities of its Implementation in State Corporations |
| title_fullStr | State Financial Control and Peculiarities of its Implementation in State Corporations |
| title_full_unstemmed | State Financial Control and Peculiarities of its Implementation in State Corporations |
| title_short | State Financial Control and Peculiarities of its Implementation in State Corporations |
| title_sort | state financial control and peculiarities of its implementation in state corporations |
| topic | государственные корпорации финансовый контроль государственный финансовый контроль внешний контроль служба внутреннего аудита ревизионная комиссия аудиторская проверка эффективность бюджетные средства state corporations financial control state financial control external control internal audit service audit committee auditing efficiency budget resources |
| url | https://accounting.fa.ru/jour/article/view/189 |
| work_keys_str_mv | AT viktoriyavitalevnaromanovskaya statefinancialcontrolandpeculiaritiesofitsimplementationinstatecorporations |