IMPROVING THE EFFICIENCY OF THE STATE FINANCIAL CONTROL IN THE SPHERE OF HIGH-TECH MILITARY-INDUSTRIAL COMPLEX

Abstract

The presented research topic is particularly relevant due to the high value and the need to strengthen fi nancial control for the development of the military-industrial complex (MIC), to ensure the country's economic security, preservation and development of scientifi c and technical potential. The urgency of acquiring those aspects of economic relations which are connected with the supply the export of high-tech military products in a limited budget funding State should have levers of infl uence on the functioning of the military-industrial complex, the ability to pursue an independent foreign military-technical policy. In the new economic conditions, it became necessary to address the problems of fi nancial security of the defense-industrial complex, in order to strengthen the independence and security of Russia, as well as the need to give priority nature of the measures of state control in the economy related to the implementation of the defense order, ie, in the sphere of military-industrial complex. At the present stage of economic development of Russia, the rate of growth of the national economy largely depends on what the situation is in the military-industrial complex (MIC). This is due to the fact that the defense industry is the most high-quality, high-tech economy. It concentrated the largest part of the Russian potential, the best staff of scientists and experts. Products and DIC technology widely used in other industries. The modern military-industrial complex produces a signifi cant part of civil production. DIC integration with civilian industries – it is also a technological basis for solving the basic problems currently facing the Russian economy, and, above all, the basis of the formation of a new technological basis for the development of high technology and competitive products, which determines the pace of scientifi c and technological progress and the growth of the national economy. Objectives. The aim of the paper is the development of guidelines, forms and ways to improve the effi ciency of the state fi nancial control in the sphere of military-industrial complex (MIC), as a means of providing fi nancial and defense interests of the State and the identifi cation of fi nancial resources to accelerate economic development of Russia. Methods. The methodological basis of this article are the economic and statistical analysis methods, regulatory documents in the fi eld of economic security and fi nancial controls, publications in the fi eld of economic and fi nancial security and the state fi nancial control, public analyzes in the fi eld of development of the defense-industrial complex. Results. Considering that the defense industry management will be converted, you must use the positive international economic experience to improve the eff ectiveness of state fi nancial control in the MIC. However, in the interests of the state and society to create a system of eff ective state fi nancial control of defense companies require a special approach and the following tasks: The need to determine the fi nancial content and objectives of state control in the sphere of militaryindustrial complex; The need to analyze the defense industry as a specifi c object of fi nancial control by the state in the market conditions for its implementation; Identify the features of the implementation of fi nancial control in the process of military-technical cooperation, as well as to reveal the main problems of state fi nancial control; determine the status of the organization of state fi nancial control DIC and reserves for its improvement. Implementation of eff ective state fi nancial control of the military-industrial complex, as well as the determination of the directions of its improvement in the transformation of the market economy is an objective necessity. Conclusions and Relevance. The practical signifi cance of the work lies in the orientation of the provisions of the conclusions and recommendations of the work in wide use to improve the effi ciency of state fi nancial control in the fi eld of defense and security, and the proposals contained in the article (on improvement of state fi nancial control in the MIC) may be used by the legislative and executive bodies of Russian Federation, including bodies of state fi nancial control and the Ministry of Defence, in the current activity.