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Role of internal controls in enhancement of efficiency in state and municipal administration

State and Municipal Administration

Авторы

Никольская Юлия Петровна
Россия, Московский университет МВД России
nikolska.@list.ru

Аннотация

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. 

Ключевые слова

systematic approach, fiscal controls, internal controls, accounting policy, state (municipal) agencies, budget accounting.

Рекомендуемая ссылка

Никольская Юлия Петровна. Role of internal controls in enhancement of efficiency in state and municipal administration // Современные технологии управления. ISSN 2226-9339. — #2 (38). Номер статьи: 3804. Дата публикации: 08.02.2014. Режим доступа: https://sovman.ru/en/article/3804/

Authors

Nikolskaia Iuliia Petrovna
Russia, Moscow University of Russian Ministry of Internal Affairs
nikolska.@list.ru

Abstract

Keywords

Suggested citation

Nikolskaia Iuliia Petrovna. // Modern Management Technology. ISSN 2226-9339. — #2 (38). Art. #  3804. Date issued: 08.02.2014. Available at: https://sovman.ru/en/article/3804/

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