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

Author

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  • Marina E. Kevorkova

    (Federal Treasury Department for Moscow, Russian Federation; Plekhanov Russian University of Economics, Moscow, Russian Federation)

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.

Suggested Citation

  • Marina E. Kevorkova, 2024. "Prospective Approaches to Assessing the Efficiency of the State Financial Control Bodies’ Activities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 59-71, April.
    • Handle: RePEc:fru:finjrn:240204:p:59-71
    DOI: 10.31107/2075-1990-2024-2-59-71
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    References listed on IDEAS

    as
    1. Andrey I. Lukashov, 2022. "Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 59-73, December.
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      More about this item

      Keywords

      state financial control; efficiency; efficiency assessment; criteria; indicators;
      All these keywords.

      JEL classification:

      • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
      • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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