Наука Красноярья (Dec 2021)

TREASURY CONTROL IN THE SYSTEM OF CONTROL AND SUPERVISORY BODIES

  • Elena E. Matveeva

DOI
https://doi.org/10.12731/2070-7568-2021-10-4-121-128
Journal volume & issue
Vol. 10, no. 4
pp. 121 – 128

Abstract

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In order to improve the quality of public finance management in the Russian Federation, priority areas of large-scale reform have been identified, including: development of the financial control system; ensuring a competitive and transparent procurement system for public needs; formation of a unified information contour of the public finance management system. Modern technological solutions make it possible to integrate business processes for the execution of expenditure budgets with procurement processes and procedures, thus achieving an integrated approach to budget expenditure management, which in turn is one of the promising areas of digitalization within the framework of the implementation of the National Program “Digital Economy of the Russian Federation”. Purpose. The purpose is to define and improve the control powers of various state bodies in the field of budget expenditures, primarily treasury control. Method or methodology of the work: the following methods were used in the article: analysis, synthesis of scientific information, the method of analogies, as well as statistical methods of analysis. Results: the most informative parameters showing some aspects of treasury control were obtained. Scope of application of the results: it is advisable to apply the results obtained by regulatory authorities exercising control over economic entities.

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