Международный научный журнал «Аграрное образование и наука»

При содействии Университета науки и техники штата Айова

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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

International experience of financial control

E. N. Elkina, aspirant Uralskogo gosudarstvennogo agrarnogo universiteta

State and municipal financial control in foreign countries is built on various models, however, in General, for the development of this system an inherent tendency of decentralization and the allocation of audit or its elements as an independent branch of control activities, the implementation of which shall be determined by the feasibility and proper allocation of revenues and expenditure of budgets of different levels, implementa-tion of the decisions taken, as well as, the provisions of the relevant legislation, the effectiveness of the activ-ities of public authorities in the performance of their functions. Today in developed countries most of the bodies of state financial control extensive use of performance audit as one of the most important methods of conducting state budgetary control. Its most important objective is to identify socially significant result from the use of existing state resources, for example, in the form of improved health and quality of life, improve the quality of education or reducing crime. The proportion of performance audit in the total number of in-spections of the Supreme bodies of financial control in some developed countries exceeds 50 %.

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