International Accounting
 

The role of State financial bodies in ensuring the financial security of Russia

Vol. 21, Iss. 7, JULY 2018

Received: 21 May 2018

Received in revised form: 27 June 2018

Accepted: 3 July 2018

Available online: 16 July 2018

Subject Heading: Financial control

JEL Classification: H11

Pages: 759–778

https://doi.org/10.24891/ia.21.7.759

Meliksetyan S.N. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation
m.s88@bk.ru

ORCID id: not available

Importance This article discusses the issues related to the reform of the system of State financial control bodies and considers the main reasons that reduce the effectiveness of law enforcement agencies in Russia in counteracting financial violations.
Objectives The article aims to reveal and describe the key role of the State financial control bodies in the process of ensuring the country's financial security, identifying the risks of financial security and the main types of financial irregularities.
Methods For the study, I used the methods of comparative analysis, systematization, classification, and analogy.
Results On the basis of the comprehensive review of the role and targets of State financial control bodies, the article presents a model of ensuring the financial security of the State and counteracting corruption through the implementation of certain financial control measures.
Conclusions The real fight against financial misconduct (crimes) is possible only when a powerful and efficient system of State financial control bodies is created. Subject to rational and efficient allocation of financial resources and achievement of social and economic efficiency of expenditure of budget funds, it is possible to improve socio-economic indicators of State development and ensure the conditions of extended reproduction.

Keywords: State financial control, financial security, financial misconduct, corruption, dedicated agency, outside financial control

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