Главная страница » Публикации » 2014 » #2 (38) » Role of internal controls in enhancement of efficiency in state and municipal administration

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/

Print Friendly, PDF & Email
Оправить мне на email статью

Читайте также

The evolution of public procurement: from the Russian Empire to the Russian Federation
Current problems of the realization of the right for the implementation of local self-government by the population in the municipal formations of the Nizhny Novgorod region
On the issue of organizing the management of the municipality
Econometric analysis of the gross regional product of the Far Eastern Federal District
Prospects for the implementation of the national project “Culture” in the city of Sevastopol

Библиографический список

  1. Bertalanfi L. fon. Obshchaya teoriya sistem: kriticheskiy obzor,//Issledovaniya po obshchey teorii sistem: Sbornik perevodov / Obshch.red. vst. st. V. N. Sadovskogo i E. G. Yudina. — M.: Progress, 1969. S. 28.
  2. Federal’nyy zakon ot 11.01.1995 N 4-FZ (red. ot 03.12.2012) “O Schetnoy palate Rossiyskoy Federatsii” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=138581 (data obrashcheniya 27.05.2013).
  3. “Byudzhetnyy kodeks Rossiyskoy Federatsii” ot 31.07.1998 N 145-FZ (red. ot 25.12.2012) [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=131626 (data obrashcheniya 27.05.2013).
  4. «Federal’nyy zakon ot 07.02.2011 N 6-FZ “Ob obshchikh printsipakh organizatsii i deyatel’nosti kontrol’no-schetnykh organov sub”ektov Rossiyskoy Federatsii i munitsipal’nykh obrazovaniy” [Elektronnyy resurs]. URL: http://www.garant.ru/products/ipo/prime/doc/12082695/ (data obrashcheniya 27.05.2013).
  5. Federal’nyy zakon ot 27.07.2010 N 210-FZ (red. ot 28.07.2012) “Ob organizatsii predostavleniya gosudarstvennykh i munitsipal’nykh uslug” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=132966 (data obrashcheniya 27.05.2013).
  6. Federal’nyy zakon ot 08.05.2010 N 83-FZ (red. ot 06.12.2011) “O vnesenii izmeneniy v otdel’nye zakonodatel’nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya gosudarstvennykh (munitsipal’nykh) uchrezhdeniy” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=146194 (data obrashcheniya 27.05.2013).
  7. Monitoring razmeshcheniya svedeniy ob uchrezhdeniyakh na Ofitsial’nom sayte. Sformirovano 27.05.2013 [Elektronnyy resurs] // Otsitsial’nyy sayt dlya razmeshcheniya informatsii o gosudarstvennykh (munitsipal’nykh) uchrezhdeniyakh. URL: http://bus.gov.ru/public/analytics/monitoring/execution_fsm_summary.html (data obrashcheniya 27.05.2013).
  8. Gosudarstvennaya registratsiya yuridicheskikh lits [Elektronnyy resurs] // Federal’naya nalogovaya sluzhba. URL: http://www.nalog.ru/gosreg/reg_ul/ (data obrashcheniya 27.05.2013).
  9. “Osnovnye pokazateli  rynka auditorskikh uslug v Rossiyskoy Federatsii v 2011 g. [Elektronnyy resurs] // Ministerstvo finansov Rossiyskoy Federatsii: ofitsial’nyy sayt. URL: http://www1.minfin.ru/ru/accounting/audit/basics/programs/ (data obrashcheniya 27.05.2013).
  10. Federal’nyy zakon ot 06.12.2011 N 402-FZ “O bukhgalterskom uchete” // Ofitsial’nyy internet-portal pravovoy informatsii [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=122855 (data obrashcheniya 27.05.2013).
  11. Federal’nyy zakon ot 30.12.2008 N 307-FZ (red. ot 21.11.2011) “Ob auditorskoy deyatel’nosti” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=132281 (data obrashcheniya 27.05.2013).
  12. Perechen’ sluchaev provedeniya obyazatel’nogo audita bukhgalterskoy (finansovoy) otchetnosti za 2012 god [Elektronnyy resurs]. URL: http://www1.minfin.ru/ru/accounting/audit/basics/programs/ (data obrashcheniya 27.05.2013).
  13. Plan Ministerstva finansov Rossiyskoy Federatsii na 2012 – 2015 gody po razvitiyu bukhgalterskogo ucheta i otchetnosti v Rossiyskoy Federatsii na osnove Mezhdunarodnykh standartov finansovoy otchetnosti” (utv. Prikazom Minfina Rossii ot 30.11.2011 N 440) (red. ot 30.11.2012) [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=138724 (data obrashcheniya 27.05.2013).
  14. Informatsionnoe soobshchenie Rosfinmonitoringa “Ob izmeneniyakh, vnesennykh v Federal’nyy zakon N 115-FZ, v chasti utverzhdeniya pravil vnutrennego kontrolya, razrabatyvaemykh v tselyakh protivodeystviya legalizatsii (otmyvaniyu) dokhodov, poluchennykh prestupnym putem, i finansirovaniyu terrorizma” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=138134;frame=400 (data obrashcheniya 27.05.2013).
  15. Prikaz Minfina Rossii ot 28.12.2010 N 191n (red. ot 26.10.2012) “Ob utverzhdenii Instruktsii o poryadke sostavleniya i predstavleniya godovoy, kvartal’noy i mesyachnoy otchetnosti ob ispolnenii byudzhetov byudzhetnoy sistemy Rossiyskoy Federatsii” [Elektronnyy resurs]. URL: http://base.garant.ru/12181732/ (data obrashcheniya 27.05.2013).
  16. Prikaz Minfina Rossii ot 25.03.2011 N 33n (red. ot 26.10.2012) “Ob utverzhdenii Instruktsii o poryadke sostavleniya, predstavleniya godovoy, kvartal’noy bukhgalterskoy otchetnosti gosudarstvennykh (munitsipal’nykh) byudzhetnykh i avtonomnykh uchrezhdeniy” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=139969 (data obrashcheniya 27.05.2013).
  17. «Informatsiya Minfina Rossii N PZ-9/2012″O raskrytii informatsii o riskakh khozyaystvennoy deyatel’nosti organizatsii v godovoy bukhgalterskoy otchetnosti” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=135436 (data obrashcheniya 27.05.2013).
  18. Prikaz Minfina RF ot 19.10.2011 N 383 “O poryadke osushchestvleniya v Ministerstve finansov Rossiyskoy Federatsii operativnogo monitoringa kachestva finansovogo menedzhmenta” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=120712;frame=200 (data obrashcheniya 27.05.2013).
  19. Standart finansovogo kontrolya. Posleduyushchiy kontrol’ ispolneniya federal’nogo byudzheta” (utv. Kollegiey Schetnoy palaty RF, protokol ot 12.02.2008 N 7K (584)) [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=136154 (data obrashcheniya 27.05.2013).
  20. Prikaz Minfina Rossii ot 01.12.2010 N 157n (red. ot 12.10.2012) “Ob utverzhdenii Edinogo plana schetov bukhgalterskogo ucheta dlya organov gosudarstvennoy vlasti (gosudarstvennykh organov), organov mestnogo samoupravleniya, organov upravleniya gosudarstvennymi vnebyudzhetnymi fondami, gosudarstvennykh akademiy nauk, gosudarstvennykh (munitsipal’nykh) uchrezhdeniy i Instruktsii po ego primeneniyu” [Elektronnyy resurs]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=139089;frame=1400 (data obrashcheniya 27.05.2013).