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Assessment of the Effectiveness of External Financial Control Bodies in the Regional Aspect

Abstract

Relevance. The system of state, independent financial control bodies serves as a tool for improving efficiency, allowing you to check the effectiveness and efficiency of budget expenditures. At the same time, one of the controversial aspects is a comprehensive assessment of the effectiveness of the control and accounting bodies.
The purpose of this article is to study and systematize the main methodological approaches to the development of indicators for assessing the parameters of financial control at the regional level.
Objectives: to analyze methodological approaches to the development of indicators for assessing the parameters of financial control activities; to develop a quantitative and qualitative assessment of effectiveness.
Methodology. The research is based on general scientific methods of analysis, synthesis, systematization, data processing, comparison and generalization.
Results. A score-rating system developed by the authors for evaluating the effectiveness of the activities of control and accounting bodies is proposed. Five criteria for evaluating the effectiveness of the activities carried out by the control bodies in accordance with their powers have been developed. The approbation of the proposed methodological approach to the calculation of the efficiency coefficient is presented.
Conclusions. The effectiveness criteria developed by the authors are based on the established powers. Their assessment objectively reflects information about the quality of the implementation of powers and allows you to determine the dynamics of the implementation of powers. Unlike other methods, it sets indicators for evaluating the activities of not only the CSR inspection staff, but also those who provide work within the control body. The proposed method is universal for external financial control bodies and does not require additional financial costs.

About the Authors

N. A. Kulagina
Bryansk State University of Engineering and Technology
Russian Federation

Natalia А. Kulagina, Doctor of the Economic Sciences, Professor, Director of the Institute of Engineering and Economics, Professor of the Department of Public Administration, Economic and Information Security

3 Stanke Dimitrov Avenue, Bryansk 241037



V. A. Plotnikov
Bryansk State University of Engineering and Technology
Russian Federation

Vitaly A. Plotnikov, Post-Graduate Student of the Department of Public Administration, Economic and Information Security

3 Stanke Dimitrov Avenue, Bryansk 241037



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Review

For citations:


Kulagina N.A., Plotnikov V.A. Assessment of the Effectiveness of External Financial Control Bodies in the Regional Aspect. Proceedings of the Southwest State University. Series: Economics. Sociology. Management. 2021;11(3):78-90. (In Russ.)

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ISSN 2223-1552 (Print)