THE CASPIAN REGION:Politics, Economics, Culture

Scientific journal

ORDER OF DRAWING UP AND USE OF FLOW CHARTS OF ACCOUNTING EXAMINATION OF THE BUDGETARY ESTABLISHMENTS ACCORDING TO CODES OF THE RUSSIAN FEDERATION

2015. №2, pp. 245-255

Kashirskaya Lyudmila V. - D.Sc. (Economics), Professor, Astrakhan State University, 20a Tatishchev st., Astrakhan, 414056, Russian Federation, kashirskaya76@mail.ru

Arykbaev Ravil K. - D.Sc. (Economics), Professor, Head of Department, Astrakhan State University, 20a Tatishchev st., Astrakhan, 414056, Russian Federation, kafgmyya@mail.ru

In article questions of implementation of the state financial control are considered. The conclusion is drawn that in the developed system of financial control a number of the directions needing essential changes accurately is allocated namely: development of forms not only subsequent, but also preventive, current control; ensuring methodical interrelation of auditor, intraeconomic and public control; reduction to uniformity of techniques of check which received primary development for the commercial organizations, not considering economic operations made by the budgetary establishments. Features of functioning of the budgetary establishments on the basis of which the conclusion is drawn on the possible maintenance of the model of the methodological card of accounting examination of system and registration documents, departmental interaction and efficiency of activity are investigated.

Key words: государственный финансовый контроль, бухгалтерская экспертиза, бюджетные учреждения, технологическая карта, системные и учетные документы, ведомственное взаимодействие, эффективность деятельности, state financial control, accounting examination, budgetary establishments, flow chart, system and registration documents, departmental interaction, efficiency of activity

Read