employee
Sochi, Krasnodar, Russian Federation
Sochi, Krasnodar, Russian Federation
Perm State National Research University
Perm State Agro-Technological University named after Academician D.N. Pryanishnikov
Sochi State University
Perm', Perm, Russian Federation
The article analyzes the conceptual foundations of the current system of extenal and internal state control, the basic problems of its regulatory and its implementation in public organizations to unify methodological support of the system of internal state financial control. The authors substantiate the necessity for improving mechanisms of the internal financial control system in connection with the introduction of new forms of public services financial provision, including changes to ensure budget organizations amounts of state jobs and government contracts as the main ways of budget allocation. The authors consider basics of the current system of state (municipal) financial control, which includes two subsystems: external and internal financial control. The study is based on a systematic approach, logic synthesis, analysis and hypothesis. The authors determine the ways for improving normative and methodical regulation of the introduction and implementation of internal financial control in public sector organizations.
state control, internal financial control, budget, control system, improvement mechanism
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