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Finance and Management
Reference:
Goncharov V.V., Petrenko E.G., Poyarkov S.Y., Borisova A.A.
Public financial control in Russia: modern problems and ways of improvement
// Finance and Management.
2023. № 4.
P. 21-32.
DOI: 10.25136/2409-7802.2023.4.69577 EDN: PXXBYV URL: https://en.nbpublish.com/library_read_article.php?id=69577
Public financial control in Russia: modern problems and ways of improvement
Goncharov Vitalii Viktorovich
PhD in Law
Associate Professor, Dean of the Faculty of Higher Education, Polytechnic Institute (branch), Don State Technical University in Taganrog
347900, Russia, Rostov region, Taganrog, Petrovskaya str., 109a
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niipgergo2009@mail.ru
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Petrenko Elena Gennad'evna
PhD in Law
Associate Professor of the Department of State and International Law, Kuban State Agrarian University named after I. T. Trubilin
350044, Russia, Krasnodar Territory, Krasnodar, Kalinina str., 13
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niipgergo2009@mail.ru
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Poyarkov Sergei Yur'evich
PhD in Pedagogy
Academic Secretary, All-Russian Scientific Research Institute of Physical-Technical and Radio Technical Measurements
350007, Russia, Krasnodar, Khimzavodskaya Street 48, office #4
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niipgergo2009@mail.ru
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Borisova Anna Anatol'evna
PhD in Pedagogy
Associate Professor, Head of the Department of Humanities and Socio-Economic Sciences, Polytechnic Institute (branch), Don State Technical University" in Taganrog
347900, Russia, Rostov region, Taganrog, Petrovskaya str., 109A
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niipgergo2009@mail.ru
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DOI: 10.25136/2409-7802.2023.4.69577
EDN: PXXBYV
Received:
11-01-2024
Published:
18-01-2024
Abstract:
This article is devoted to the analysis of the Institute of public financial control in the Russian Federation. The paper explores various points of view in the scientific and educational literature regarding the legal nature and essence of public financial control in Russia. The authors substantiate the position according to which public financial control can be both internal, carried out, in particular, by trade union organizations, and external, which is carried out by other subjects of public control, checking financial and related issues of the activities of business entities, including public authorities, state and municipal organizations, other bodies and organizations implementing on the basis of federal laws, separate public powers. The article analyzes the common features and differences between the institutions of public financial control, public tax control and public budget control. The authors use a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The authors analyze modern problems that hinder the optimal organization and implementation of public financial control measures in the Russian Federation, among which are: a) the failure to consolidate this institution of civil society in the country's Constitution and current legislation; b) the lack of a unified understanding of legal grounds, limits, forms, methods and types of measures in scientific legal doctrine public financial control; c) the lack of real powers for the subjects of public control to carry out the above-mentioned measures; d) the lack of specialized subjects of public control in this area of its implementation; e) the insufficiency of the material, technical and organizational and legal base of subjects of public control for the implementation of these measures; f) weak use of positive foreign experience in this area. The article develops and substantiates a system of measures to resolve these problems.
Keywords:
public control, financial control, Russian Federation, problem, democracy, budget, audit, optimization, efficiency, effectiveness
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3. The resolution of these problems will require: a) incorporation of this institution of civil society into the Basic Law of the country, the current legislation on public control and financial legislation; b) development and implementation of a system of federal programs aimed at developing the organizational, legal, financial, economic, information and technical base of subjects of public financial control; c) coordination of efforts of the Public Chamber of the country and public authorities the authorities in terms of the development of the scientific and practical doctrine of public financial control based on positive Soviet and foreign experience in this area; d) the creation of specialized subjects of public financial control with the simultaneous expansion of the powers of subjects of public control in this area.
References
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The subject of the research in the presented article is modern problems and ways to improve public financial control in Russia. The descriptive method, the method of categorization, and the method of analysis were used as the methodology of the subject area of research in this article. The relevance of the article is beyond doubt, since much attention is currently being paid to the use of the institute of public financial control as a tool to combat corruption in the public administration system. However, the proportion of works devoted to the analysis of modern problems related to the organization and implementation of public financial control measures seems to be insufficient, which is why the choice of the topic of this scientific research, the purpose of which is not only to formalize and analyze modern problems that hinder the optimal organization and implementation of public financial control measures in the Russian Federation, but also to develop and justification of the system of measures for their resolution. Of particular relevance is the analysis of the most important type of public control - public financial control, regarding the content and limits of which there is no common understanding among scientists in domestic and foreign science. However, most of them note, on the one hand, the exceptional importance of public financial control, its primacy in relation to other types of public control, since most public relations arise and are realized in connection with certain material values that have a cost (financial) assessment, and on the other hand, the impossibility of effective organization and the implementation of the fight against corruption in the field of public administration and public procurement without building and implementing an optimal system of public financial control. The scientific novelty of the research lies in the detailed description and analysis of diverse approaches to understanding the definition and content of public financial control as the most important type of public control. The article is written in the language of scientific style with the competent use in the text of the study of the presentation of various positions on the studied problem and the application of scientific terminology and definitions. The structure is designed taking into account the basic requirements for writing scientific articles, in the structure of this study such elements as introduction, main part, conclusion and bibliography can be distinguished. The content of the article reflects its structure. Especially valuable in the content of the study should be noted the author's definition of public financial control, which is a kind of public control, the essence of which consists in organizing and conducting public control activities of financial and related other types of business entities, including public authorities, state and municipal organizations, other bodies and organizations implementing on the basis of federal laws have separate public powers. The bibliography contains 30 sources, including mainly domestic periodicals. The article describes various positions and points of view of well-known scientists, characterizing approaches and various aspects to understanding public financial control and problematic issues related to measures for its implementation, and also contains an appeal to various scientific works and sources devoted to this topic, which is included in the circle of scientific interests of researchers dealing with this issue. The presented study contains conclusions concerning the subject area of the study. In particular, it is noted that solving problems related to the implementation of public financial control will require: a) incorporation of this institution of civil society into the Basic Law of the country, the current legislation on public control and financial legislation; b) development and implementation of a system of federal programs aimed at developing the organizational, legal, financial, economic, information and technical base of subjects of public financial control; c) coordination of efforts of the Public Chamber of the country and public authorities the authorities in terms of the development of the scientific and practical doctrine of public financial control based on positive Soviet and foreign experience in this area; d) the creation of specialized subjects of public financial control with the simultaneous expansion of the powers of subjects of public control in this area. The materials of this study are intended for a wide range of readers, they can be interesting and used by scientists for scientific purposes, teaching staff in the educational process, management and administration of various organizations, public organizations of various profiles, financiers, economists, politicians, experts and analysts. As disadvantages of this study, it should be noted that the article did not clearly define and highlight its structural elements, such as the scientific elaboration of the problem, the methodology of the study, the results of the study and conclusions, although they can be traced in its content, however, they are not separately indicated by the appropriate headings. When describing the scientific development of the problem, it would be possible to refer to foreign sources, refer to them and include them in the bibliographic list. I would also like to draw attention to the too voluminous bibliographic list, which has compiled 30 sources for such a type of scientific research as an article. These shortcomings do not reduce the high scientific significance of the study itself, but rather relate to the design of the text of the article. It is recommended to publish the article.
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