@ARTICLE{26543117_820902090_2023, 
	author = {Andrey Lukashov}, 
	keywords = {, structure of state financial control bodies in Russia, distribution of authorities, digitalization, risk-oriented approachdirections of state financial control development},
	title = {STATE FINANCIAL CONTROL: MODERN CHALLENGES AND DIRECTIONS OF IMPROVEMENT},
	journal = {Public Administration Issues},
	year = {2023},
	number = {1},
	pages = {20-38},
	url = {https://vgmu.hse.ru/en/2023--1/820902090.html},
	publisher = {},
	abstract = {The article aims the problems faced by state financial control system in Russia. One of them is the duplication of the functions and authorities of the control bodies of the "horizontal" level, which increases both the costs of organizing control and the load on the objects of control. The problems were caused by the lack of synchronization of the digitalization processes of the control and accounting environment, as well as the dominance of identifying committed violations approach, instead of focusing efforts on their prevention. Besides, risk-oriented planning approaches of control activities require improvement.The article contains the assessment of the current state financial control system, based on the analysis of data characterizing the activities of key subjects of state financial control, as well as the analysis of official documents regulating the relevant activities. Based on the analysis, the author formulates proposals to improve the efficiency of state financial control system in Russian Federation.},
	annote = {The article aims the problems faced by state financial control system in Russia. One of them is the duplication of the functions and authorities of the control bodies of the "horizontal" level, which increases both the costs of organizing control and the load on the objects of control. The problems were caused by the lack of synchronization of the digitalization processes of the control and accounting environment, as well as the dominance of identifying committed violations approach, instead of focusing efforts on their prevention. Besides, risk-oriented planning approaches of control activities require improvement.The article contains the assessment of the current state financial control system, based on the analysis of data characterizing the activities of key subjects of state financial control, as well as the analysis of official documents regulating the relevant activities. Based on the analysis, the author formulates proposals to improve the efficiency of state financial control system in Russian Federation.}
}