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The Problem of Determining the Criteria for Evaluating the Effectiveness of the Use of Public Resources in the Framework of Performance Audit
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THE PROBLEM OF DETERMINING THE CRITERIA FOR EVALUATING THE EFFECTIVENESS OF THE USE OF PUBLIC RESOURCES IN THE FRAMEWORK OF PERFORMANCE AUDIT
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Egorova I. 1
Authors:
1.  Financial University under the Government of the Russian Federation (Department of the Audit and Corporate Reporting, Associate Professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-10-19
Pages:
from 10 to 19
Status:
Published
Received:
01.09.2020
Accepted:
07.09.2020
Published:
07.09.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
efficiency, performance criteria, performance indicator, government resources
Abstract and keywords
Abstract (English):
The article is devoted to the problem of determining criteria for evaluating the effectiveness of the use of public resources. The identification of the efficiency criterion from the positions of normative legal acts is given.

Keywords:
efficiency, performance criteria, performance indicator, government resources
References

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2. Prikaz Minekonomrazvitiya Rossii ot 16.09.2016 № 582 «Ob utverzhdenii Metodicheskih ukazaniy po razrabotke i realizacii gosudarstvennyh programm Rossiyskoy Federacii»

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10. Egorova I. S. Audit effektivnosti ispol'zovaniya gosudarstvennyh resursov: uchebnoe posobie / I.S. Egorova. - Bryansk: OOO «Novyy proekt», 2018. - 234 s. - (Magistratura)

11. Egorova I.S. Osobennosti audita effektivnosti: problemy identifikacii i osuschestvleniya // Auditor. 2017. T. 3. № 1, s.29-36

12. Egorova I.S. Osobennosti metodiki audita effektivnosti ispol'zovaniya gosudarstvennyh sredstv // Audit. 2017. № 12, s.23-28

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14. http://www.ach.gov.ru/ - oficial'nyy sayt Schetnoy palaty Rossiyskoy Federacii.

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