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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)]

Author

Listed:
  • Zolotareva, Anna (Золотарева, Анна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA), Gaidar Institute for Economic Policy)

  • Kireeva, Anastasia (Киреева, Анастасия)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA), Gaidar Institute for Economic Policy)

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).

Suggested Citation

  • Zolotareva, Anna (Золотарева, Анна) & Kireeva, Anastasia (Киреева, Анастасия), 2018. "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 Государственно," Working Papers 041801, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:041801
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    References listed on IDEAS

    as
    1. J. Brassier & E. Chia & E. Marshall & M. Petit, 1991. "Gestion de l'exploitation agricole familiale et pratiques des agriculteurs: Vers une nouvelle théorie de la gestion," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 39(2), pages 119-135, July.
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