ПРОБЛЕМЫ ОЦЕНКИ ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ ОРГАНОВ МУНИЦИПАЛЬНОГО ФИНАНСОВОГО КОНТРОЛЯ (НА ПРИМЕРЕ КОНТРОЛЬНОЙ ПАЛАТЫ МУНИЦИПАЛЬНОГО ОБРАЗОВАНИЯ Г. ШАДРИНСК)

Resultado de pesquisa: Articlerevisão de pares

Resumo

Purpose and object. The purpose of this study is to analyze the evaluation of the effectiveness of the control and accounting bodies in the municipality, identify the main problems in the evaluation methodology and improve it. The subject of the study is the evaluation of the effectiveness of the external municipal financial control (on the example of the Control Chamber of the municipality - the city of Shadrinsk). Information base and research methods. The information base of the research was the Budget Code of the Russian Federation, federal normative legal acts in the field of state (municipal) financial control, materials of the Control Chamber of the municipality of Shadrinsk, Control and Accounting bodies of the Kurgan region, scientific and practical articles and materials. Methods of systematic, comparative, and statistical analysis, as well as the method of expert assessments, were used to conduct the study. The results of the research and practical significance. In the course of the analysis, the current guidelines for assessing the effectiveness of the activities of control and accounting bodies at the local level were considered. On the example of the control and accounting body of the municipality, the existing problems of the organization of municipal financial control and evaluation of the effectiveness of the Control Chamber are identified. The disadvantages of the existing methods are formulated. Recommendations for improving the methodology for evaluating the effectiveness of the control and accounting body are proposed. The practical significance of research results associated with the use of methods of assessment of efficiency at the level of municipal formation of any subject of the Russian Federation in the preparation and drafting of the annual report on the activities of the audit authority. Scientific novelty. Based on the analysis of existing methods for assessing the effectiveness of the control and accounting bodies and the identified problems in their activities, the author's methodology for evaluating the effectiveness of the external municipal financial control bodies is developed.
Título traduzido da contribuiçãoPROBLEMS OF EVALUATING THE EFFECTIVENESS OF THE BODIES ' ACTIVITIES MUNICIPAL FINANCIAL CONTROL (ON THE EXAMPLE OF THE CONTROL CHAMBER OF THE MUNICIPALITY OF SHADRINSK)
Idioma originalRussian
Páginas (de-até)165-174
Número de páginas10
RevistaРегиональные проблемы преобразования экономики
Número de emissão10 (120)
DOIs
Estado da publicaçãoPublished - 2020

GRNTI

  • 06.00.00 ECONOMY AND ECONOMIC SCIENCES

Level of Research Output

  • VAK List

Impressão digital Mergulhe nos tópicos de investigação de “ПРОБЛЕМЫ ОЦЕНКИ ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ ОРГАНОВ МУНИЦИПАЛЬНОГО ФИНАНСОВОГО КОНТРОЛЯ (НА ПРИМЕРЕ КОНТРОЛЬНОЙ ПАЛАТЫ МУНИЦИПАЛЬНОГО ОБРАЗОВАНИЯ Г. ШАДРИНСК)“. Em conjunto formam uma impressão digital única.

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