«Public Administration Issues» Journal,

Post. address:
National Research University
Higher School of Economics
20 Myasnitskaya Str., Moscow 101000, Russian Federation
Location address:
of. 307, 4/2, Slavyanskaya sq., Moscow 109074, Russian Federation

Tel./fax: 7 (495) 772-95-90, ext. 12631

E-mail: vgmu@hse.ru 

Science Index rating

23nd place in the SCIENCE INDEX
for 2021 (more than 4000 journals)
Russian Science Citation Index

two-year impact factor for 2021: 2,314
(the citation of all sources)

Russian Science Citation Index
five-year impact factor for 2021: 1,898

Ten-year h-index 2021: 34


Journal's Indexing


Research and educational journal
Published quarterly since 2007
ISSN 1999-5431
E-ISSN 2409-5095

Andrey Lukashov1
  • 1 Department of the Federal Treasury for Moscow; Russian University of Economics G. V. Plekhanov, 36 Stremyanny per., 117997 Moscow, Russia.


2023. No. 1. P. 20–38 [issue contents]

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.

Citation: Lukashov, A.I. (2023) ‘State financial control: Modern challenges and directions of improvement’, Public Administration Issues , 1, pp. 20-38. (In Russian).
ISSN 1999-5431
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