Mechanism of increase of efficiency of the state financial control

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Abstract


In article various approaches to an assessment of efficiency of the state financial control are considered, the conclusion about a concept "efficiency" kvalimetrichnost is drawn. The mechanism of increase of efficiency of the state financial control should is under construction taking into account two components: а) efficiency of an expenditure of budgetary funds and) overall performance of bodies of the state financial control. For increase of efficiency of a component a) introduction of three-dimensional process of «efficiency support», including control, audit, examination is necessary. Unification of procedures of implementation of checks and introduction of accreditation of bodies of the State financial control organized at territorial level is necessary for increase of efficiency of a component b). The size of expenses in an indicator of an assessment of efficiency is offered (a ratio of the violations revealed during checks and charges of bodies of the state financial control) to correct on an indicator of efficiency of use of working hours.

S E Platonova

Peoples Friendship University of Russia

Email: udav-s@mail.ru
Peoples Friendship University of Russia

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