SOME DIRECTIONS OF IMPROVEMENT OF THE STATE POLICY IN THE SPHERE OF CONTROL OF THE TARGET AND EFFECTIVE SPENDING OF BUDGET FUNDS (BY THE EXAMPLE OF THE ACTIVITIES OF THE ACCOUNTS CHAMBER OF THE RUSSIAN FEDERATION)

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Abstract


The state financial control is aimed at targeting of a due order in the sphere of the budgetary and financial relations. These objectives can be achieved only under a condition if financial control is accurately organized and stable. In article the author focuses attention to the organizations and control of target and effective expenditure of the State Budget. The question of control of targeted budget expenditure is well worked, both from the scientific point of view, and from the point of view of control methodology in practice. However, the insufficient development of a question concerning effective use of budgetary funds both in the theory, and in practice, an integrated approach to control in general - all this does a subject of article actual, and a perspective timely for research. The purpose of this article is the analysis of development of the state financial control in the Russian Federation, and also development of measures for its improvement on the example of activity of Audit Chamber of the Russian Federation. The author made an attempt to define ways of improvement of activities of Audit Chamber of the Russian Federation for the organization and implementation of financial control of a target and effective expenditure of budgetary funds.

Elena N Grishina

Peoples’ Friendship University of Russia

Email: elena-016@mail.ru
Department of Public Administration

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