Prospective Approaches to Assessing the Efficiency of the State Financial Control Bodies’ Activities

Marina E. Kevorkova ()
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Marina E. Kevorkova: Federal Treasury Department for Moscow, Russian Federation; Plekhanov Russian University of Economics, Moscow, Russian Federation

Finansovyj žhurnal — Financial Journal, 2024, issue 2, 59-71

Abstract: The article discusses the existing scientific approaches to evaluating the efficiency of the activities of state financial control bodies. The content of the efficiency concept is disclosed, scientific views on the formation of the system of performance measurement indicators are examined. The lack of uniformity of approaches to the development of criteria and indicators for assessing the efficiency of the state financial control bodies’ activities is also revealed. The purpose of the study is to formulate unified, universal approaches to such an assessment. The author proposes original ways of evaluation using complex indicators. In the course of the study the methods of systematization, comparative, logical and statistical analysis were used. The results can be used by the bodies of state financial control for the development of efficiency assessment methodology.

Keywords: state financial control; efficiency; efficiency assessment; criteria; indicators (search for similar items in EconPapers)
JEL-codes: E63 H83 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:240204:p:59-71

DOI: 10.31107/2075-1990-2024-2-59-71

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