Abstract
The definition of the financial control structural organization in current conditions includes the analysis of functional contents, powers and the structure of relevant controlling institutions. The study of the necessity and obligation of the control function is determined by the essence of management. The main institutions of financial control, their functions and tasks in the established spheres of activity are considered in the same connection with the management. The current processes of economic modernization, innovation, transformation of economic and financial relations into a digital form have led to the expansion of the range and content of the control function. The tendencies of development and improvement of structural and legal basis of financial control are shown in the conditions of digitalization. The features of the control were due to changes in the tasks of control in the conditions of the Russian economy transformation. The role and importance of all forms of control for decisions and the preparation of raw data for them has been proven. The conclusion that there are limitations in the development and improvement of control functions is due to the persistent stereotypes of managers’ behaviour and objective reasons for uncertain prospects and conditions of control. The need for a unified approach to the formation of the organizational, legal and information-methodical framework of financial control is justified. The proposals are designed to help improve the organizational structure of Russia’s financial control institutions while further digitizing its economy.
Highlights
Umanets “Gazprom inform”, Moscow, Russia https://orcid.org/0000-0002-9966-2594 A B S TR A CT The definition of the financial control structural organization in current conditions includes the analysis of functional contents, powers and the structure of relevant controlling institutions
The study of the necessity and obligation of the control function is determined by the essence of management
The main institutions of financial control, their functions and tasks in the established spheres of activity are considered in the same connection with the management
Summary
Уманец ООО «Газпром информ», Москва, Россия https://orcid.org/0000-0002-9966-2594 А Н Н ОТА Ц И Я Исследование структурной организации финансового контроля в современных условиях включает анализ функционального содержания, полномочий и состава контрольных органов. В этом ключе рассмотрены основные институты финансового контроля, их функции и задачи в установленных сферах деятельности. Проанализированы причины расширения диапазона и содержания контрольной функции на фоне процессов модернизации экономики, внедрения инноваций, трансформации экономических и финансовых отношений в цифровую форму. Показаны тенденции совершенствования структурной и правовой основы финансового контроля в условиях цифровизации, особенности контроля, обусловленные изменением его задач в условиях преобразований российской экономики. Обоснована необходимость единого подхода к формированию организационной, правовой и информационно-методической базы финансового контроля. Разработанные предложения призваны способствовать совершенствованию организационной структуры институтов финансового контроля России при дальнейшей цифровизации ее экономики. Ключевые слова: контроль; аудит; контрольная функция; органы контроля; институты финансового контроля; проблема управления; развитие контроля.
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