Функции финансово–бюджетного контроля как важного инструмента государственного регулирования развития региона в условиях нестабильности

Ю. Л. Петрушевский

Authors

Yu. L. Petrushevsky FSBEI HE «Donetsk Academy of Management and Public Administration»

Keywords:

financial and budgetary control, region, management, digital technologies, budgetary funds, investments, innovations

Abstract

The article considers the features of the function of financial and budgetary control as an instrument of state development of the region. To study the economic essence, the author singled out the direction within which it is necessary to consider the financial and budgetary control as an instrument of state regulation of the region's development; it is established that the achievement of the region's goals, in the process of financial activity, is an effective result of solving the tasks faced by the state in the process of implementing the function of financial and budgetary control. A significant aspect of the function of financial and budgetary control is the control of efficiency, which allows to determine the directions of spending budget funds, to establish the regularity of checks and compliance with regulations and legal acts, as well as to assess the effectiveness of regional programmer, which determines the importance of the tool of state regulation of the region's development in conditions of instability. State tax audits are analyzed in order to determine the changes in the regions. In addition, it is proposed to improve the system of public finance management to ensure the appropriate level of effective fiscal control.

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Author Biography

Yu. L. Petrushevsky, FSBEI HE «Donetsk Academy of Management and Public Administration»

Doctor of Economic Sciences, Professor, Head of the Department of Accounting and Audit

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