Criteria of differentiation of forms and methods of state financial control in Russia

Abstract

In the paper the variants of application of the state financial control in management of the state financial resources are considered. It creates necessary preconditions for implementation in the state of effective economic policy. On the basis of the analysis of scientific approaches, which are presented today in the domestic professional literature, the paper distinguishes the main forms and methods of state financial control and clarification of the most significant classification features and criteria of differentiation of forms and methods of state financial control, proving the need to take into account these provisions when making public management decisions. The author has determined that specific methods are used to implement the functions of the state financial control, which are an expression of the principles of a common approach to the object of control. The basis of these principles is a set of techniques that make it possible to comprehensively study the legality, reliability, feasibility and economic efficiency of financial transactions and processes. Result of work. We believe that the most promising direction for further research is the generalization of modern scientific approaches to the definition of the concept of "state financial control" and clarification of the defining principles of the introduction of appropriate activities, taking into account the specifics of the modern realities of the economic life of our country. Scope of the results: subjects of public administration. Summary: the use of the whole set of forms and methods of this state management activity in their close interaction allows preventing the loss of control over the course of economic processes and the formation of uncontrolled segments in the financial sphere.