scholarly journals THE GENESIS OF THE SYSTEM OF QUALITY ASSESSMENT OF FINANCIAL MANAGEMENT IN THE PUBLIC ADMINISTRATION SECTOR

Author(s):  
A.G. Zhukova
Author(s):  
Л.И. Ткаченко

В статье обоснована актуальность оценки качества управления государственными финансами с целью повышения эффективности их использования. Проанализировано развитие методики оценки качества финансового менеджмента главными администраторами средств федерального бюджета за период с 2008 по 2019 гг. Исследованы методические аспекты определения итоговой оценки качества финансового менеджмента. В частности, проанализирован расчет некоторых показателей операционной эффективности расходов бюджета и дана их интерпретация. Представлен авторский взгляд на расчет и интерпретацию проанализированных показателей. The author in this article substantiates the relevance of assessing the quality of public financial management in order to increase the efficiency of use of public finance. The development of the methodology for assessing the quality of financial management by the chief administrators of the federal budget for the period from 2008 to 2019 is analyzed. Methodological aspects of determining the final assessment of the quality of financial management are investigated. In particular, it analyzes the calculation of some indicators of the operational efficiency of budget expenditures and gives their interpretation. The author's view on the calculation and interpretation of the analyzed indicators is presented.


2021 ◽  
Vol 1 (1) ◽  
pp. 71-76
Author(s):  
L. V. GUSAROVA ◽  

The article substantiates the relevance of implementing the principles of financial management in the public sector. Based on the analysis of foreign experience, the mechanisms for monitoring and evaluating the quality of financial management of public administration bodies and chief administrators of budget funds are revealed. The expediency of introducing a risk-based methodology in the management of budget resources of the Russian Federation is revealed.


Author(s):  
N.N. Simko ◽  
◽  
M.P. Ogorodnikova ◽  

Development of financial management in each country occurs in a unique way It is due to historical traditions, administrative structure, internal and foreign policy of the state (aimed to improving the socio-economic situation in the country), the needs of various economic structures and organizations of the public administration system, including those aimed to centralizing (decentralizing) the management of financial flows of the country. In the paper, relevance of the research topic is due to strengthening the role of financial management under conditions of digitalization of the economy and searching the ways to improve the effectiveness of financial management in Russia including on the basis of domestic experience and the experience of developed foreign countries.


Author(s):  
S. E. Demidova ◽  

The assessment of operational efficiency in the public finance sphere becomes an integral part of the current management approach taking into account the wide use of financial management tools in the public administration sector and the large-scale introduction of digital technologies. The control procedures influence operational efficiency affecting both directly (at the tracking stage, through the preliminary and current control procedures) and indirectly (at the identification stage, through the follow-up procedures). At the same time, there are practically no studies of the category of operational efficiency in the sphere of public administration. The paper considers the theoretical and practical approaches to the concept of operational efficiency of the budgetary funds’ usage; concretizes the concept of operational efficiency of control procedures. The author proposes the criteria and algorithm for assessing control procedures’ operational efficiency. The study relates the reserves of improvement of control procedures operational efficiency to the automation of processes and operations, systematic monitoring, and the rate of response to the identified problems and risks. The risk-oriented approach allows classifying the operations according to the digitalizing possibility reducing the eye-control options, on the one hand, and raising the requirements to the level of competence of specialists, on the other hand. This approach will make it possible to optimize control procedures, shifting them to the preliminary (preventing) and current control. The main task is to specify within the operation activity business processes and corresponding protocols of audits at various control stages. The results of control should build the base of the middle- and long-term program of operational efficiency improvement.


2019 ◽  
Vol 17 (4) ◽  
pp. 57-65
Author(s):  
R. V. Erzhenin

In the context of the development of new digital public administration and the transition from workstations to digital platforms, the task of systematizing knowledge about professional software (ProSW) used in state and municipal institutions is becoming urgent. One of the approaches to the systematization of information about software is its typification and classification. To solve this problem, the author chose from open Internet sources and analyzed the main characteristics of leading Russian vendors that supply their software products for public finance management, including such well-known brands as Firma 1C, Parus Corporation, NPO Krista and a number of others. Based on the analysis of the data submitted by the vendors of the descriptions of their ProSW, the article first proposed its typification and various classification, including with respect to the ownership of ProSW. The proposed structuring of information on the software for financial management can be used for registering software in the Unified Register of Russian Programs and in standardized lists of goods, works and services that are purchased by customers in order to meet state and municipal needs, including the comparative assessment of the cost of the same type of software. The author concludes that the architecture of the universally used ProSW is not sufficiently effective due to the use of outdated approaches to system design. The results of the study can be used to expand the knowledge of students in higher educational institutions in areas related to public administration, IT management and software development.


2018 ◽  
Vol 2 (3) ◽  
pp. 111
Author(s):  
Aswindar Adhi Gumilang ◽  
Tri Pitara Mahanggoro ◽  
Qurrotul Aini

The public demand for health service professionalism and transparent financial management made some Puskesmas in Semarang regency changed the status of public health center to BLUD. The implementation of Puskesmas BLUD and non-BLUD requires resources that it can work well in order to meet the expectations of the community. The aim of this study is to know the difference of work motivation and job satisfaction of employees in Puskesmas BLUD and non-BLUD. Method of this research is a comparative descriptive with a quantitative approach. The object of this research are work motivation and job satisfaction of employees in Puskesmas BLUD and non-BLUD Semarang regency. This Research showed that Sig value. (P-value) work motivation variable was 0.019 smaller than α value (0.05). It showed that there was a difference of work motivation of employees in Puskemas BLUD and non-BLUD. Sig value (P-value) variable of job satisfaction was 0.020 smaller than α value (0.05). It showed that there was a difference of job satisfaction of BLUD and non-BLUD. The average of non-BLUD employees motivation were 76.59 smaller than the average of BLUD employees were 78.25. The average of job satisfaction of BLUD employees were 129.20 bigger than the average of non-BLUD employee were 124.26. Job satisfaction of employees in Puskesmas BLUD was higher than non-BLUD employees.


Author(s):  
Ramnik Kaur

E-governance is a paradigm shift over the traditional approaches in Public Administration which means rendering of government services and information to the public by using electronic means. In the past decades, service quality and responsiveness of the government towards the citizens were least important but with the approach of E-Government the government activities are now well dealt. This paper withdraws experiences from various studies from different countries and projects facing similar challenges which need to be consigned for the successful implementation of e-governance projects. Developing countries like India face poverty and illiteracy as a major obstacle in any form of development which makes it difficult for its government to provide e-services to its people conveniently and fast. It also suggests few suggestions to cope up with the challenges faced while implementing e-projects in India.


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