Theoretical and Applied Aspects of Treasury Financial Control in the Context of Improving Financial Discipline

Andrey I. Lukashov ()
Additional contact information
Andrey I. Lukashov: Plekhanov Russian University of Economics, Moscow, Russian Federation

Finansovyj žhurnal — Financial Journal, 2025, issue 3, 90-107

Abstract: The article considers the key aspects of introduction and prospects of development of certain types of treasury services, treasury support and budget (treasury) monitoring. These mechanisms, based on the current form of control, allow to minimize various violations, which helps to increase the financial discipline of participants and non-participants of the budget process. A new term — "treasury financial control" — is introduced into scientific discourse. The methodology for determining the effectiveness and efficiency of treasury services and treasury support is proposed, the use of which will contribute, on the one hand, to the expansion of the theoretical basis for the study of the treasury system, on the other hand, to obtaining an objective assessment of the application of these mechanisms.

Keywords: Treasury of Russia; treasury financial control; treasury services; treasury support; budget monitoring (search for similar items in EconPapers)
JEL-codes: E62 E63 G28 H61 H72 P35 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.finjournal-nifi.ru/images/FILES/Journa ... ii/06_3_2025_v17.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:250306:p:90-107

DOI: 10.31107/2075-1990-2025-3-90-107

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().