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Up-to-date areas of improving the efficiency of budgetary funds use in Russia

Vol. 22, Iss. 5, MAY 2019

Received: 16 April 2019

Received in revised form: 19 April 2019

Accepted: 23 April 2019

Available online: 16 May 2019

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: H50

Pages: 527–544

https://doi.org/10.24891/ia.22.5.527

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

ORCID id: not available

Subject This article examines the particularities of budget monitoring realization in Russia at present and discusses the issues on search and introduction of innovative methods of the State financial control in order to increase the efficiency of public financial resources use.
Objectives The article aims to reveal the key directions of increasing the efficiency of budget funds use in modern conditions and develop algorithms to perform budget monitoring and public control measures.
Methods For the study, I used the methods of comparative analysis, systematization, classification, analogy, and comparison.
Results The article highlights perspective areas to improve the efficiency of budgetary means use, shows the basic results of realization of programs on budget funds use efficiency improvement in 2012 and 2018, and offers algorithms for effective implementation of budget monitoring and public control in Russia.
Conclusions The article concludes that it is possible to achieve real improvement of the efficiency and effectiveness of budget funds use only under constructive inter-agency interaction of State financial control bodies and law enforcement agencies ensuring the State financial security, and provided rational and efficient distribution of public financial resources.

Keywords: effectiveness, budget expenditures, State financial control, budget monitoring, social audit

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