Author:
T. A. Pashkova,
Postgraduate, Department of Economics, Management and Marketing,
Omsk State Pedagogical University,
14 Naberezhnaya Tukhachevskogo, Omsk, 644099, Russian Federation,
e-mail: pashkova311075@mail.ru
Abstract:
Introduction. Improving the effectiveness of financial control at all levels of the budget system in the Russian Federation is one of the main objectives of external municipal financial control development. The most important in the work of control and accounting bodies of territorial entities is the fullness of cov-erage and the possibility of full implementation of the legislatively established powers of control and ac-counting bodies. To analyze the effectiveness of the external municipal financial control bodies, it is neces-sary to introduce methods for evaluating the effectiveness of the activities of control and accounting bodies. The aim of the article is to analyze the approaches presented in science to assess the effectiveness of the activities of external municipal financial control bodies.
Methodology. The main methods were generalization, analysis and synthesis, methods of compara-tive analysis.
Results. The analysis of methodological approaches to assessing the effectiveness of the activities of external financial control bodies is presented. The models presented in the scientific literature for evaluating the effectiveness of the activities of control and accounting bodies are considered: using the criteria i.e. ef-fectiveness, efficiency and cost-effectiveness; rating, integral, indicative models. Some authors’ approaches to assessing the activities of control and accounting bodie, presented in the scientific literature have been investigated.
Keywords:
External municipal financial control, control and accounting bodies of municipalities, standards of external state (municipal) financial audit (control), criteria for evaluating the effectiveness of activities, indicators of criteria for evaluating the activities of external financial control bodies.
