КОНЦЕПТУАЛЬНЫЕ ПОДХОДЫ К ВНЕДРЕНИЮ ВНУТРЕННЕГО КОНТРОЛЯ В ГОСУДАРСТВЕННЫХ И МУНИЦИПАЛЬНЫХ УЧРЕЖДЕНИЯХ

Abstract

The problem of providing effective and legitimate functioning of public finance system causes considerable interest of all scientists-economists and specialists of this sphere without exception. This is explained, first of all, by the fact that both the level of development of economic systems of different levels and the well-being of each individual citizen depend on the effective turnover of finances in the state. At the same time, financial control, an integral part of which is internal control in budget institutions, remains the main lever of influence on the state of discipline in the sphere of public finance. It should be noted that taking into account negative tendency of growth of offences in the sphere of public finance, the problem of provision, correctness and rationality of building of internal control system in various institutions maintained at the expense of budgetary funds raises no doubts. In this context the conducted research is devoted to consideration of conceptual approaches to introduction of internal control in state municipal institutions. The article pays separate attention to the categorical essence of internal control in the budgetary sphere. The process of forming of internal control system is presented as three interrelated stages: development and approval of internal documents regulating the preparation and carrying out of internal control, organization and realization of internal control, making changes in internal control system. Within the framework of the first stage a special attention is paid to preparation and drawing up of internal documents, the obligatory ones being Regulations on the Internal Control Department and Regulations on Procedures of Internal Control. It is also indicated that the above documents should be specified and expanded at the level of the heads of structural subdivisions by adopting the administrative documents on the procedure for performance of the functions entrusted to them. In the description of the second stage the main blocks in the context of which the internal control in the municipal institution should be carried out. The third stage of implementation highlights the grounds for changes in the internal control system of the municipal institution.