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State Financial Control: the Approaches towards the Efficiency Level Assessment

Zakharov K. ()
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Zakharov K.: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 2, 61-72

Abstract: The role the state financial control system plays in the economy becomes more significant during the global economic crisis. The state enforcement measures are seen as a method to be used in order to efficiently manage the public finance sector. The article author examines the approaches that are used in order to assess the state control system operational efficiency level by the Western economists and the methods suggested by the Russian researchers V. Zhukov, S. Openyshev, M. Melnik and Yu. Voronin. The criteria and indicators used as well as the methodology and the theory behind the approaches are analyzed.

Keywords: state financial control; efficiency of the budget funds’ use; efficiency of the state financial supervision system (search for similar items in EconPapers)
Date: 2010
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