title: ÐÐ½Ð°Ð»Ð¸Ð· Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð² Ð² ÑÑÐµÑÐµ Ð¾Ð±ÑÐµÐ³Ð¾ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Analysis of state financial control budget expenditure in the field of general education
Creators: name: Ð¨Ð°ÑÐºÐ¾Ð²Ð°, ÐÐ»ÑÐ½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2018
Subjects: Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð°ÑÐ´Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÐµ ÑÐ°ÑÑ Ð¾Ð´Ñ
ÑÑÐµÑÐ° Ð¾Ð±ÑÐµÐ³Ð¾ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐ°ÑÑ Ð¾Ð´Ð¾Ð²

description: ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐ¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ.
Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð¼Ð°Ð³Ð¸ÑÑÑÐ° ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð¿Ð¾Ð¸ÑÐº Ð¿ÑÑÐµÐ¹ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð±ÑÐ´Ð¶ÐµÑÐ° Ð½Ð° Ð¾Ð±ÑÐµÐµ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ðµ.
Ð ÑÐ°Ð±Ð¾ÑÐµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ, Ð°ÑÐ´Ð¸ÑÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²Ð°Ñ Ð±Ð°Ð·Ð° ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ.
ÐÑÐ»Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÑÑÑÐºÑÑÑÐ° Ð¸ Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ° Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð² ÑÑÐµÑÐµ Ð¾Ð±ÑÐµÐ³Ð¾ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ðµ. ÐÑÐ»Ð° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐ° ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð² ÑÑÐµÑÐµ Ð¾Ð±ÑÐµÐ³Ð¾ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ðµ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ Ð¼ÑÐ½Ð¸ÑÐ¸Ð¿Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² ÑÑÐµÑÐµ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿Ð¾ Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Ñ. 
ÐÐµÑÐ°Ð½Ð¸Ð·Ð¼ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÐ»ÑÐ³ Ð² ÑÑÐµÑÐµ Ð¾Ð±ÑÐµÐ³Ð¾ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾ÑÐ½Ð¾Ð²Ð°Ð½ Ð½Ð° Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ð¸ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½ÑÑ Ð·Ð°ÑÑÐ°Ñ, ÑÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð½ÑÑ Ð´Ð»Ñ Ð²ÑÐµÑ ÑÑÐ¾Ð²Ð½ÐµÐ¹ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ Ð¤ÐÐÐ¡.
ÐÐ½Ð°Ð»Ð¸Ð· Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÑ ÑÑÑÐ°Ð½ Ð¿Ð¾ÐºÐ°Ð·Ð°Ð», ÑÑÐ¾ Ð² Ð±Ð¾Ð»ÑÑÐ¸Ð½ÑÑÐ²Ðµ ÑÑÑÐ°Ð½ ÑÐ¸Ð½Ð°Ð½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð±ÑÐ´Ð¶ÐµÑÐ½Ð¾Ð¹ ÑÑÐµÑÑ Ð¿ÑÐ¾Ð¸ÑÑÐ¾Ð´Ð¸Ñ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼, Ð¿Ð¾ Ð¸ÑÐ¾Ð³Ð°Ð¼ ÐºÐ¾ÑÐ¾ÑÑÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÑÐµÑÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð². 
Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ñ Ð¿ÑÑÐ¸ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð² ÑÑÐµÑÐµ Ð¾Ð±ÑÐµÐ³Ð¾ Ð¾Ð±ÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ, ÑÑÐ¾ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ñ Ð¿Ð¾Ð²ÑÑÐ¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÐ°ÐºÐ¸Ñ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð².
description: Object of study: state financial control.
Purpose of masterâs graduation qualification thesis is analysis and search for ways to improve of state financial control budget expenditure in the field of general education. 
In the paper there were reviewed theoretical basis of state financial control, performance auditing and the legal framework regulating state financial control.
 In the paper there were reviewed structure and dynamics of budget expenditure in the field of general education in St. Petersburg. The evaluation of control over budget expenditures in the field of general education in St. Petersburg was carried out, and the results of municipal control in education in St. Petersburg were analyzed.
The mechanism of financial support for the provision of public services in the field of general education is based on the definition of standard costs for all levels of education in accordance with federal state educational standards
An analysis of the practice of foreign countries has shown that in most countries budget financing is based on state programs. The effectiveness of budget expenditures is determined on the basis of the results of state programs.
The paper identifies ways to improve state financial control of budget expenditures in the field of general education, which will improve the efficiency of such expenditures.