Genesis of the Home Theory of State Finance Control
https://doi.org/10.21686/2413-2829-2025-5-185-198
Abstract
In conditions when the amount of expenditure in the budget system of the Russian Federation exceeds disposable revenues the problem of necessity to raise efficiency of budgetary fund use becomes sharp enough. At the same time we consider the efficiency of budgetary funds not only in its classical understanding (budget funds are thought to be efficiently used, in case the minimum volume of funds was used to reach the set goals or the best result was attained by using a fixed amount of budgetary funds) but also in view of the absence of finance violations. One mechanism that allows us to exclude or minimize finance violations is state finance control. Interest in studying state finance control and identification of promising lines in its development has shown serious rise during the last years. However, upgrading any mechanism could be more productive, if historical experience is taken into consideration.
In view of the fact the goal of the present research is to analyze pre-revolution and soviet home theoretical and applied experience in implementing state finance control and systematization of current trends in studying state finance control on the basis of historical analysis, synthesis, comparison and classification.
About the Author
A. I. Lukashov
Plekhanov Russian University of Economics; Federal Treasury Department for Moscow
Russian Federation
Russian Federation
Andrey I. Lukashov, PhD, Assistant Professor, Head of the Department, Acting Head of the Department
Basic Department of Budget and Treasury
109992; 36 Stremyanny Lane; 115191; building 1, 3 3th Roshchinskaya Str.; Moscow
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Review
For citations:
Lukashov A.I. Genesis of the Home Theory of State Finance Control. Vestnik of the Plekhanov Russian University of Economics. 2025;(5):185-198. (In Russ.) https://doi.org/10.21686/2413-2829-2025-5-185-198
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