Methodological Recommendations in the System of Regulation of Internal State Financial Control

T.V. Saakyan () and Yu.V. Barabanova ()
Additional contact information
T.V. Saakyan: Financial Research Institute, Moscow, Russian Federation; HSE University, Moscow, Russian Federation
Yu.V. Barabanova: Financial Research Institute, Moscow, Russian Federation

Finansovyj žhurnal — Financial Journal, 2026, issue 3, 110-121

Abstract: In this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control. The research holds both theoretical and applied significance, as a scholarly interpretation of this issue has not been previously undertaken and its examination will enable the full potential of the studied methodological guidelines to be realized in practice. The research is based on a review and analysis of theoretical approaches to defining the social purpose of regulating public relations. The article provides a brief description of the components of the public administration mechanism and the scholarly understanding of the role of recommendatory norms. Considering their practical application, the authors elucidate the essential characteristics of methodological guidelines for the implementation of internal state financial control.

Keywords: functions of the state; public administration; financial control; guidelines; internal state financial control (search for similar items in EconPapers)
JEL-codes: H10 H60 (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.finjournal-nifi.ru/images/FILES/Journa ... ii/07_3_2026_v18.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:260307:p:110-121

DOI: 10.31107/2075-1990-2026-3-110-121

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Gleb G. Pokatovich

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 ().