Abstract

The article conducts a study of the theoretical and methodological provisions and approaches to the construction and development of state-public financial control in the financial control system of the Russian Federation. The author of the work analysed the current public control system in the Russian Federation. In the process of writing the article, several measures were proposed to improve the efficiency of the financial control system of the Russian Federation. Improving public control in the financial control system requires significant changes to the system of external and internal control, critical assessment of functioning control models, initiation of responsibility for ensuring social progress not only of controlled objects, but above all – subjects of control. Based on a retrospective study and methodological foundations of the development of the state-public financial control system, the limitations of the current financial control system are revealed and directions for its further modernization are proposed. The author used general scientific and special methods of retrospective analysis, comparison, and scientific abstraction.

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