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THE MODEL OF INTERNAL FINANCE CONTROL IN A BUDGET SECTOR AS A BASIS OF THE SYSTEM OF STATE FINANCE CONTROL OF THE ENTITY OF THE RUSSIAN FEDERATION

https://doi.org/10.21686/2413-2829-2015-6-94-106

Abstract

The article discusses issues of interconnection between internal finance control of budget sector participants and the system of state (municipal) finance control, analyzes legal and methodological support of internal finance control in the budget sector, systematizes the key problems of internal finance control. The author proposes the algorithm of organizing internal finance control in the budget sector in the entity of the Russian Federation, methodology of identifying the way to organize internal finance control in the budget sector at the regional level and methodology of analyzing finance support of finance control in the budget sector at the regional level.

About the Author

Olga I. Usenko
St. Petersburg State University of Economics The Committee of State Finance Control of St. Petersburg
Russian Federation

Assistant Professor of the Department for State and Municipal Finance of the St. Petersburg State University of Economics; Head of the Department for Legal Work and Methodology of the Committee of State Finance Control of St. Petersburg

21 Sadovaya Str., St. Petersburg

7–A Ryleev Str., St. Petersburg, 191014, Russian Federation



References

1. Efremova E. I. Organizatsiya vnutrennego kontrolya v proizvodstvennoy i torgovoy deyatel'nosti [Organizing Internal Control in Production and Trade Spheres]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2014, No. 9 (75), pp. 53–61. (In Russ.).

2. Karpova O. S. Uchet i kontrol' kak ob#ekty institutsional'nogo modelirovaniya ekonomiki [Accounting and Control of the Institutional Modelling of the Economy]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2015, No. 3 (81), pp. 44–54. (In Russ.).

3. Kerimov V. E. Organizatsiya vnutrikhozyaystvennogo kontrolya riskov v ekonomicheskikh sub#ektakh [The Organization of Internal Control of Risks in Economic Entities]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2014, No. 4 (70), pp. 44–51. (In Russ.).


Review

For citations:


Usenko O.I. THE MODEL OF INTERNAL FINANCE CONTROL IN A BUDGET SECTOR AS A BASIS OF THE SYSTEM OF STATE FINANCE CONTROL OF THE ENTITY OF THE RUSSIAN FEDERATION. Vestnik of the Plekhanov Russian University of Economics. 2015;(6):94-106. (In Russ.) https://doi.org/10.21686/2413-2829-2015-6-94-106

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