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CONTROL AND SUPERVISORY ACTIVITIES OF TREASURY AUTHORITIES AS A TOOL OF ECONOMIC SECURITY OF THE STATE

https://doi.org/10.32324/2412-8945-2019-3-16-19

Abstract

The article discusses the issues of achieving the required level of quality in the process of using budget funds by state financial control bodies, including the Treasury of the Russian Federation. Attention is paid to the internal audit of the treasury, performance indicators. The functions of control and audit of the federal government institution “Center for supporting the activities of the Treasury of Russia” as an auxiliary body of the Treasury are considered. Based on this, the focus of at ten-tion was associated with the study of the process of control of the treasury in ensuring the economic security of the entire state. The tasks were solved in terms of disclosing the concept of “control and supervision activity”, determining the place and role of control bodies in budgeting, considering the role of the treasury in ensuring control over budget execution and analyzing identified violations in the budget process, identifying areas for improving the control and supervision of the treasury.

About the Authors

O. V. Adova
Сибирский институт управления - филиал РАНХиГС
Russian Federation


A. M. Vyzhitovich
Сибирский институт управления - филиал РАНХиГС
Russian Federation


References

1. Геращенко И. П., Пашкова Т. А. Муниципальный финансовый контроль: теоретический аспект // Финансы и кредит. 2017. Т. 23, № 43. С. 2558-2574.

2. Каспарян А. МАктуальные проблемы разработки единой системы государственного финансового контроля в РФ // Наука. Инновации. Технологии. 2018. № 90. С. 236-241.

3. Колиев Л. В. Совершенствование контроля за исполнением Федерального бюджета Российской Федерации // Вестн. науки и образования. 2017. Т. 2, № 12. C. 78-81.


Review

For citations:


Adova O.V., Vyzhitovich A.M. CONTROL AND SUPERVISORY ACTIVITIES OF TREASURY AUTHORITIES AS A TOOL OF ECONOMIC SECURITY OF THE STATE. Territory Development. 2019;(3):16-19. (In Russ.) https://doi.org/10.32324/2412-8945-2019-3-16-19

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ISSN 2412-8945 (Print)