Nikolskaia Iuliia Petrovna
Russia, Moscow University of Russian Ministry of Internal Affairs
The paper presents proposals on improvement of internal control for the sake of efficient functioning of state and municipal administration. Considering role of accounting and fiscal controls in providing users with fiscal reporting data the author proposes the fields for improvement of internal controls in state (municipal) agencies of all types. Following the entry into force the new federal law regulating accounting on January 1, 2013, authors presents proposals on development of national standards of budget accounting.
systematic approach, fiscal controls, internal controls, accounting policy, state (municipal) agencies, budget accounting.
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