Certain Aspects of Digitalization of State and Municipal Finance Control
https://doi.org/10.21686/2413-2829-2026-2-144-152
Abstract
State and municipal finance control act as one of the key mechanisms that provide revealing finance infringements in using budget resources, elaborating suggestions aimed at their banning in the future and in case of necessity restoring budget funds used inefficiently. In order to raise effectiveness and efficiency of state and municipal finance control it is advisable to use opportunities of digital tools. At the same time insufficiency of finance resources canseriously hinder the process of control work digitalization. It envisages the necessity of elaborating innovation approaches, which can in conditions of finance shortage, provide digitalization of the activities of bodies of state and municipal finance control.
About the Author
A. I. Lukashov
Российский экономический университет имени Г. В. Плеханова;
Управление Федерального казначейства по городу Москве
Russian Federation
Russian Federation
Andrey I. Lukashov - PhD, Assistant Professor, Head of the Basic Department of Budget and Treasury; Acting Head of the Federal Treasury Department for Moscow.
36 Stremyanny Lane, Moscow, 109992, Russian Federation;
building 1, 3 3th Roshchinskaya Str., Moscow,
115191, Russian Federation
References
1. Dolganova O. I., Kozyrev D. A. Zarubezhnyy opyt tsifrovizatsii preventivnogo gosudarstvennogo finansovogo kontrolya (na primere SShA, Kitaya, Kanady, Indii i Avstralii) [Foreign Experience of Digitalization of Preventive State Financial Control (on the example of the USA, China, Canada, India and Australia)]. Gosudarstvennoe upravlenie. Elektronnyy vestnik [Public Administration. Electronic Bulletin], 2024, No. 104, pp. 141–161. (In Russ.).
2. Isaev E. A. Sistema analiza riskov pri planirovanii kontrolnoy deyatelnosti Federalnogo kaznacheystva [Risk Analysis System for Planning Control Activities of the Federal Treasury]. Byudzhet [Budget], 2021, No. 10, pp. 42–43. (In Russ.).
3. Kotova O. V., Novikova N. Yu., Vorotilova O. A., Lylov A. S., Kurdyumov A. V. Tsifrovizatsiyavnutrennego gosudarstvennogo finansovogo kontrolya kak instrument effektivnogo reformirovaniya sistemy finansovogo kontrolya [Digitalization of Internal State Financial Control as a Tool for EffectiveReform of the Financial Control System]. Teoriya i praktika obshchestvennogo razvitiya [Theory and Practice of Social Development], 2023, No. 12, pp. 243–252. (In Russ.).
4. Lukashov A. I. Povyshenie kachestva kassovogo obsluzhivaniya regionalnykh i mestnykh byudzhetov [Improving the Quality of Cash Services for Regional and Local Budgets]. Finansy [Finance], 2012, No. 11, pp. 19–21. (In Russ.).
5. Lukashov A. I. Tekushchee sostoyanie i perspektivy tsifrovizatsii organov gosudarstvennogo finansovogo kontrolya v Rossiyskoy Federatsii [The Current State and Prospects of Digitalization of State Financial Control Bodies in the Russian Federation]. Mir novoy ekonomiki [The World of the New Economy], 2023, No. 17 (4), pp. 6–15. (In Russ.).
6. Simenko I. V., Chausova Ya. S. Gosudarstvennyy finansovyy kontrol v tsifrovoy srede: teoriya, organizatsiya, vektor razvitiya: monografiya [State Financial Control in the Digital Environment: Theory, Organization, Vector of Development: monograph]. Donetsk, IP Kirienko S. G., 2023. (In Russ.).
7. Savin A. Risk-Based Digital Compliance and Organisational Roles in EU Regulation. International In-house Counsel Journal, 2025, Vol. 18 (72), p. 3783.
Review
For citations:
Lukashov A.I. Certain Aspects of Digitalization of State and Municipal Finance Control. Vestnik of the Plekhanov Russian University of Economics. 2026;(2):144-152. (In Russ.) https://doi.org/10.21686/2413-2829-2026-2-144-152
Views:
217
JATS XML
Email this article 