OPTIMIZATION OF FINANCIAL CONTROL TOOLS: INFORMATION SYSTEMS
Authors:
Type:
Article
Pages:
from 0
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Status:
Published
Received:
05.02.2016
Accepted:
05.02.2016
Published:
05.02.2016
Language:
Russian
Keywords:
Financial control, information systems, automation of management processes, control and accounting bodies, auditing, budgeting, the federal budget, taxes, budget revenues, public services, electronic budget.
Abstract (English):
The article is devoted to the legal bases of formation and use of information systems for financial control. The urgency and the need to implement the automation of administrative processes, enabling significantly improves rapid response to changes in a large array of control objects is pointed out. As the advantages of this method of financial control facilitation of collection and compilation of information, reducing the time required for the analysis of information, increasing the efficiency of control over elimination of violations of financial discipline, transparency of information on the performance of financial control are indicated. The basic requirements, procedures and operational features of the state information systems are concidered. Particular attention is paid to the analysis of individual information systems used by the bodies of state financial control in view of the tax administration, and monitoring and analyzing the results of the implementation of government programs and public service delivery, budget execution, procurement of goods, works and services for state (municipal) needs, etc.
The article is devoted to the legal bases of formation and use of information systems for financial control. The urgency and the need to implement the automation of administrative processes, enabling significantly improves rapid response to changes in a large array of control objects is pointed out. As the advantages of this method of financial control facilitation of collection and compilation of information, reducing the time required for the analysis of information, increasing the efficiency of control over elimination of violations of financial discipline, transparency of information on the performance of financial control are indicated. The basic requirements, procedures and operational features of the state information systems are concidered. Particular attention is paid to the analysis of individual information systems used by the bodies of state financial control in view of the tax administration, and monitoring and analyzing the results of the implementation of government programs and public service delivery, budget execution, procurement of goods, works and services for state (municipal) needs, etc.
Keywords:
Financial control, information systems, automation of management processes, control and accounting bodies, auditing, budgeting, the federal budget, taxes, budget revenues, public services, electronic budget.
Financial control, information systems, automation of management processes, control and accounting bodies, auditing, budgeting, the federal budget, taxes, budget revenues, public services, electronic budget.
1. Povetkina N. A., Khazova E. V. Integrirovannye informatsionnye sistemy upravleniya publichnymi finansami v obespechenii prozrachnosti byudzhetnoy sistemy Rossiyskoy Federatsii. Zhurnal rossiyskogo prava. 2014. № 9.
