APPROACHES TO ANALYZING THE ESSENCE OF STATE FINANCIAL CONTROL OVER THE USE OF BUDGETARY FUNDS
Authors: Fedotkina Lyubov S. , Levkin Nikolay V. 
Published: January 2024

State financial control over the use of budgetary funds is an important component of the budgetary process aimed at ensuring the legitimate, expedient and efficient use of public financial resources, and is carried out by a number of authorized authorities, the activities of which are regulated by a variety of normative legal acts.

The issues of organization and implementation of state financial control over the use of budgetary funds in Russia, its legal regulation, the legal status of state financial control bodies, the effectiveness of their functioning are debatable. Insufficient efficiency of the mechanism of control over the management of public financial resources today exists, which as a result leads to such problems as inefficient or inappropriate use of budgetary funds.

The relevance of the work lies in the fact that the state financial control over the use of public financial resources is one of the priority areas of government activity, as its effective implementation provides progressive development of the state economy, political and social stability of society, contributes to the financial and economic stability of our country.

Purpose of the research: To reveal and analyze the essence, concept, goals, objectives, tasks and principles, classification of state financial control;

Materials and methods. The methodological basis of this study are general scientific and special methods of cognition are scientific-theoretical and scientific-practical analysis, method of legal and comparative-legal characterization, method of research and comparison, method of statistical comparison and sampling, method of generalization, separation of selection, method of synthesis and analysis, method of modeling and critical analysis.

The normative base of the study is the current Russian legislation - the Constitution of the Russian Federation, federal laws and current normative-legal acts, subordinate and departmental orders, decrees and regulations.

The empirical base of the study is the materials of theoretical and scientific research contained in various scientific articles, monographs, dissertations and reports on this topic.

Results. The essence, importance of realization of effective, qualitative state financial control that first of all provides progressive development of the state economy, political and social stability of the society are shown.

Scope of application of the results. The obtained conclusions can be used as the development of standardization mechanisms to the quality of control activities at different levels of the budgetary system of the Russian Federation and in the development of a system of indicators for assessing the quality of public financial control of financial activities of budgetary organizations on the basis of the application of a balanced system of indicators.

Recommendations. Financial organizations are recommended to carry out more thorough financial control in the field, which in general will give positive results of the well-established mechanism of state financial control.