EFFICIENCY AUDIT OF USAGE BUDGETARY MEANS AS A PERSPECTIVE FORM OF IMPLEMENTATION OF STATE FINANCIAL CONTROL

The article proves the necessity of financial control on the state authorities’ level of legislation observance on the use of budgetary funds. It reveals the peculiarities of financial control held by the Accounting Chamber of Russia. It deals with principle distinctions, basis and criteria of holdi...

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Bibliographic Details
Main Authors: Svetlana N. Borovyak, Nakhapu A. Ibragimova, Svetlana A. Parkhomenko, Pavel N. Timoshenko
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-05-01
Series:Вестник Северо-Кавказского федерального университета
Subjects:
Online Access:https://vestnikskfu.elpub.ru/jour/article/view/1749