The Problems of Control in the Financial and Budgetary Sphere in the Light of the Reform of State Control (Supervision)

Проблемы контроля в финансово-бюджетной сфере в свете реформы государственного контроля (надзора)

Anna Zolotareva and Anastasia Kireeva

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The article analyzes changes in the sphere of state control (coming around during the last years and the planning ones), and their impact on the system of financial and budgetary control. It is shown, that financial and budgetary control suffers from the drawbacks, inherent in the whole system of state control (such as formal approach to risk-oriented planning, complexity of providing effective protection of the rights of the audited entities, etc.), and in addition it’s characterized by a number of specific problems, including the following. Budget, administrative and even criminal responsibility in the financial sector is primarily focused on combating insignificant procedural infractions, meanwhile the essential aspects of the financial offences, as a rule, remain unnoticed (even if the signs of abuse, leading to real damage to the budget are identified, as a rule, rhea are qualified as inefficient budget expenditures).

Keywords: financial control; budget control; rules and regulations of control; administrative procedures of control; the types of state control; risk-oriented approach (search for similar items in EconPapers)
Pages: 30 pages
Date: 2018-04
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:041801

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