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METHODOLOGICAL PROBLEMS OF ORGANIZING STATE FINANCE CONTROL IN THE FIELD OF NATIONAL DEBT MANAGEMENT

https://doi.org/10.21686/2413-2829-2015-6-78-87

Abstract

The article shows the key problems connected with the necessity to carry out control measures in the field of national debt managing, which can affect the way Russian economy will develop. The author analyzes international experience in managing and supervising the national debt and demonstrates methodological approaches used for analyzing the debt stability of state. Problems of organizing state finance control, which are connected with national debt managing, are investigated and ways to resolve them are advanced, which in the future could lead to stabilization and further growth in Russian economy.

About the Author

Lyubov' A. Chaikovskaya
Plekhanov Russian University of Economics
Russian Federation

Doctor of Economics, Professor of the Department for State Financial Control, Accounting and Audit of the PRUE

36 Stremyanny Lane, Moscow, 117997, Russian Federation



References

1. Analiticheskaya zapiska k operativnomu dokladu o khode ispolneniya federal'nogo byudzheta za yanvar' – dekabr' 2014 goda [Analytical Note to the Operational Progress Report on the Implementation of the Federal Budget in January – December 2014]. (In Russ.). Available at: http://www.ach.gov.ru/activities/audit-of-the-federal-budget/20802/?sphrase_id= 1340790

2. Informatsiya k operativnomu dokladu o khode ispolneniya federal'nogo byudzheta za yanvar' – iyul' 2015 goda [Information to Operational Progress Report on the Implementation of the Federal Budget in January – July 2015]. (In Russ.). Available at: http://www.ach.gov.ru/activities/audit-of-the-federal-budget/23319/?sphrase_id=1340656

3. Marshavina L. Ya. Soderzhanie ponyatiya «sotsial'nye finansy» i kharakteristika byudzheta kak odnoy iz ikh podsistem [The Notion 'Social Finance' and Characteristics of Budget as One of their Sub-System]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2015, No. 5 (83), pp. 49–58. (In Russ.).

4. International Monetary Fund the World Bank. Guidelines for Public Debt Management: Accompanying Document, November 21, 2002. Available at: http://treasury.worldbank.org/bdm/pdf/PDM_Accompanying_Document_Guidelines_fu.pdf

5. ISSAI 5411 «Debt Indicators». Available at: http://www.issai.org/media/13232/issai_5411_e.pdf


Review

For citations:


Chaikovskaya L.A. METHODOLOGICAL PROBLEMS OF ORGANIZING STATE FINANCE CONTROL IN THE FIELD OF NATIONAL DEBT MANAGEMENT. Vestnik of the Plekhanov Russian University of Economics. 2015;(6):78-87. (In Russ.) https://doi.org/10.21686/2413-2829-2015-6-78-87

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ISSN 2413-2829 (Print)
ISSN 2587-9251 (Online)