scholarly journals Legal bases of automation of Federal Treasury activities in the field of state financial control: problems of using information systems

2021 ◽  
pp. 178-190
Author(s):  
A. O. Logvencheva
Keyword(s):  
Information Systems ◽  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
Control Measures ◽  
Automated System ◽  
Financial Control ◽  
Telecommunications Network ◽  
The Russian Federation ◽  
Ministry Of Finance

The strategy of economic security of the Russian Federation for the period up to 2030 defines various directions of ensuring economic security, one of which is to improve the activities of control bodies, including the Federal Treasury, which, in turn, is carried out through the application of various measures, in particular, information, which includes the creation and organization of information systems aimed at automating control activities. The presented research is devoted directly to the analysis of the legal regulation of these information systems. The article discusses the legal foundations of the organization and functioning of information systems specified in the Letter of the Ministry of Finance of the Russian Federation No. 02-10-07/74315, namely the GIS of public Finance management “Electronic Budget”, GIS “Official website of the Russian Federation in the information and telecommunications network “Internet” for posting information on the implementation of state (municipal) financial audit (control) in the field of budgetary legal relations” and GIS “Unified Information System in the field of procurement”. In addition, a study of the legal regulation of systems not mentioned by the Ministry of Finance of the Russian Federation among those contributing to the conduct of state financial control is presented — an automated system for planning control and supervisory activities of the Federal Service for Financial and Budgetary Supervision in executable modules and GIS “Standard cloud solution for automation of control (supervisory) activities”. The impossibility of using the second of these systems when carrying out state financial control measures has been established. In conclusion, the specific directions of the use of the considered information systems in carrying out control measures by the Treasury of Russia are presented. 

Problems of organizing a public audit of the budget sphere

2020 ◽  
pp. 30-42
Author(s):  
Bogdan S. Vasyakin ◽  
Elena G. Perepechkina
Keyword(s):  
Russian Federation ◽  
Internal Audit ◽  
Economic Security ◽  
Control Measures ◽  
Financial Control ◽  
Accounting System ◽  
State Audit ◽  
The Russian Federation ◽  
High Level ◽  
Level Of Risk

Relevance. The article discusses the problem of state auditing in the regions of the Russian Federation. Studies of data on control activities of the Astrakhan region's RCD show a high level of risk to the economic security of the region. The problems that arise from the actual implementation of control measures in the region are identified. The analysis showed that the state audit in the regions of the Russian Federation is usually reduced to the activities of the control and counting bodies of the federal entities. The article makes recommendations on the need to include in the system of state audit in addition to the control and accounting bodies, internal audit bodies in the field of budgetary relations. The aim of the study is to look at the problems of state audit and financial control in the Astrakhan region. The objectives of the study are to identify the problems of state audit and financial control in the Astrakhan region, as well as to develop recommendations to eliminate the identified problems and improve the economic security of the region. The results of the study. The analysis of the annual reporting in the Astrakhan region revealed the dynamics of financial irregularities in the financial and budgetary sphere for the period 2015-2018. The largest percentage of the Total Financial Violations of the Department is accounted for by «Other financial irregularities» based on accounting irregularities, such as: distortion of accounting, violation of the order of its conduct; the provision of knowingly unreliable budget reporting or other information; violations of the accounting of budgetary obligations, etc. Thus, studies of data on control activities of the Astrakhan region's RCD showed a high level of risk to the economic security of the region. The reason for which is a weak accounting system, violations in it.

AUTOMATED SYSTEM OF TAX AUTHORITIES AS AN EXAMPLE OF A SYSTEM FOR ORGANIZING CONTROL ACTIVITIES BASED ON INFORMATION TECHNOLOGIES OF GOVERNMENT AUTHORITIES

2021 ◽  
Vol 2 (4) ◽  
pp. 37-41
Author(s):  
M. E. BUBNOVA ◽  
Keyword(s):  
Information Systems ◽  
Russian Federation ◽  
Information Technologies ◽  
Automated System ◽  
Digital Society ◽  
Modern Development ◽  
The Russian Federation ◽  
Control And Management

The modern development of automated information systems has given a huge impetus to the organization of control and management activities of the authorities of the Russian Federation. The most stable today is the IT system of the Federal Tax Service of Russia. There is an opportunity to analyze the work of the automated system of the authorities. This will allow us to further implement the strategy for the development of the digital society in Russia, reduce the risks and costs of systems that allow the authorities to carry out their duties.

Federal standard for internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”: main provisions

2020 ◽  
pp. 41-48
Author(s):  
Svetlana Ivanovna Oparina ◽  
Olga Vladimirovna Shinkareva
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Control Measure ◽  
Control Measures ◽  
Financial Control ◽  
Federal Standard ◽  
The Russian Federation ◽  
The Government ◽  
Control Implementation

The article is devoted to the analysis of the Federal standard of internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”, approved by Decree of the Government of the Russian Federation of July 23, 2020 № 1095. The article considers the main provisions of this standard that affect the organization of internal state (municipal) financial control in state/municipal budget or autonomous institutions. In particular, aspects related to the communication of the results of control measures to the managers of control facilities, the peculiarities of the implementation of the results of the control measure, the extension of the deadline for the execution of submissions and instructions were analyzed.

Digital Financial Assets: Problems and Prospects of Legal Regulation

2020 ◽  
Vol 15 (6) ◽  
pp. 43-54
Author(s):  
T. E. Rozhdestvenskaya ◽  
A. G. Guznov
Keyword(s):  
Information Systems ◽  
Russian Federation ◽  
Legal Regulation ◽  
Financial Assets ◽  
Federal Law ◽  
Digital Rights ◽  
The Russian Federation ◽  
Federal Laws ◽  
And Diffusion ◽  
Digital Assets

The emergence and diffusion of digital assets, especially cryptocurrencies, necessitated their legal regulation. The paper investigates the main approaches to the legal regulation, which is already implemented in the Civil Code of the Russian Federation and other federal laws. Particular attention is paid to the novelties of the legal regulation that have been envisaged in the draft Federal Law “On Digital Financial Assets.” The draft Federal Law is being currently debated in the State Duma of the Russian Federation. The paper analyses in detail the concept of digital financial assets as a specific type of digital rights. The author also compares the concepts of uncertified securities and non-cash money. The author investigates the issues of digital financial assets issuance and peculiarities of their circulation. The paper substantiates the requirements applied to information systems and their operators included into the draft law in compliance with which the issue of digital financial assets is carried out.

scholarly journals Integration of investment strategies in the system of strategic planning of territorial development

Upravlenie ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 87-94
Author(s):  
O. V. Kozhevina
Keyword(s):  
Strategic Planning ◽  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
Regional Level ◽  
Russian Regions ◽  
Investment Climate ◽  
Territorial Development ◽  
Investment Projects ◽  
The Russian Federation

The issues of legal regulation of investment activity at the level of the Federation entities of the Russian Federation have been considered. The purpose of the research is the study of strategic documents in the field of investment activities of the Federation entities of the Russian Federation and the regulatory framework. The object of the research is the mechanism of strategic planning of investment development of territories. An empirical study of the implementation of investment processes in Russian regions has showed, that legal regulation is heterogeneous, but in general, well presented and allows improving the investment climate and encouraging investment, as well as to some extent influencing the economic security of the regions. The experience of the functioning of specialized organizations to attract investment and work with investors, the organization of public-private partnership at the regional level has been studied. The algorithm of approval of investment projects of territorial development has been presented.On the example of a large Russian region - the Altai Territory - the provisions and principles of the investment declaration of the subject, such as equality of the subjects of entrepreneurial and investment activities, involvement of subjects of entrepreneurial and investment activities in the investment process, transparency (openness) of information, the use of best practices of work with investors have been considered. A set of internal measures and instruments for the implementation of an effective investment policy at the regional level has been determined. Attention has been paid also to the relevant issue of concluding concession agreements as a way to develop territories and implement infrastructure projects. Internal measures have been proposed to increase the investment attractiveness of the Russian regions, in particular, are necessary the transformation of the business climate, increasing the responsibility of regional executive authorities for the investment development of territories and creating a favorable investment climate, ensuring the availability of long-term financing sources for investment projects, the development of venture financing and crowdfunding. 

scholarly journals FEATURES OF LEGAL REGULATION OF ECONOMIC SECURITY IN RUSSIA

2018 ◽  
Author(s):  
Вера Шумилина ◽  
Vera Shumilina ◽  
Ольга Черкасова ◽  
Ol'ga Cherkasova
Keyword(s):  
National Security ◽  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
The Other ◽  
The Russian Federation

Currently, the problem of ensuring the economic security of the country is quite relevant, as economic security is closely linked to national security, one category complements the other. This article will consider the features of the legal regulation of economic security in the Russian Federation, as well as concepts such as the economic security of the country and the mechanism of legal regulation.

scholarly journals The Impact of External Risks on Ensuring the Financial and Economic Security of the Russian Federation

2020 ◽  
Vol 16 (2) ◽  
pp. 68-75
Author(s):  
E. M. Aminova
Keyword(s):  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
The State ◽  
Financial Risks ◽  
Forming Process ◽  
Legal Method ◽  
Russian State ◽  
The Russian Federation ◽  
The Impact

Introduction. The article discusses the impact of financial risks on the financial and economic security of the state. In modern economies, the financial sector dominates the economy. Moreover, the development of financial markets has been seen in the past two decades as an independent driver of economic growth. At the same time, “negative processes that occur in a small number of financial market players in one country can cause crisis events throughout the world economy.” Among the main strategic risks and threats to national security in the economic sphere are the low stability and security of the national financial system.Materials and methods. The work uses the following general scientific and special methods of cognition: the method of system-structural analysis, synthesis, induction, deduction, comparative-legal and formal-legal method.Results. As the experience of the last decade shows, the financial and economic security of the Russian state is more influenced by the environmental factors (general economic crisis, geopolitical situation, inflation, payment crisis, climate and biological (epidemiological) risks, etc. The state governance  of ensuring financial and economic security should be a permanent, integrated part of the forming process of state economic policy and legal regulation of russian economy. In order to achieve financial and economic security it is necessary to establish an effective financial and legal mechanism capable to resist emerging risks.Discussion and conclusion. The article revealed the impact of external financial risks that have a significant impact on the financial and economic security of the state. The need to establish an effective state mechanism to ensure the financial security of the Russian Federation is justified. The proposed measures are directed to improve the legal provision of financial and economic security of the Russian Federation. 

scholarly journals Price as Underestimated Parameter of the System of Providing Economic Security in the Country

2021 ◽  
Vol 18 (2) ◽  
pp. 178-198
Author(s):  
A. V. Kovalev ◽  
L. N. Orlova
Keyword(s):  
Russian Federation ◽  
Information Technologies ◽  
System Analysis ◽  
Economic Security ◽  
Point Of View ◽  
Automated System ◽  
Automation System ◽  
Linear Character ◽  
The Russian Federation ◽  
New System

The article studies genesis of price and pricing processes in the system of economic security. From theoretical and methodological point of view the research investigates different approaches to the definition and shaping the system of economic security, identifies key problems of pricing and shows lines of possible minimization of processes of price manipulation. It highlights non-linear character of pricing, drawbacks of today’s legal tools of regulating pricing processes (such as tariff and antitrust regulation), including those on the basis of administrative and court practices and causes of economic crises arising. From the practical point of view the article studies possibilities of developing the adaptive automation system, which can provide transfer, processing and storage of information about pricing processes. The goal of the research is to distinguish the role of pricing processes in the system of economic security and to develop the concept of uniform automated system of monitoring pricing processes aimed at resolving problems of complex management of economy and providing economic security of the country. On the basis of mentioned-above drawbacks (risks) the authors formulate the suggestion of shaping a new system of management and control over pricing processes based on maximum use of information technologies. These technologies should foster conducting analysis and risk estimation by using information and software means of the new system, including systems of controlling databases, the system of fast development of algorithms for information analysis and system and applied software. For this research such methods as system analysis, retrospective analysis and analytical methods of data investigation were used. Empiric materials of research were presented by open data and analytical reports of the Federal Antitrust Service of the Russian Federation, decisions and rules of the Supreme and Arbitration courts of the Russian Federation, official data of state power bodies.

Lighting Products Problems of Technical and Legal Regulation of Energy Saving and Energy Efficiency

2018 ◽  
pp. 93-98 ◽  
Author(s):  
Anna A. Bakulina ◽  
Dmitry V. Karpukhin ◽  
Marina A. Lapina
Keyword(s):  
Energy Efficiency ◽  
Energy Saving ◽  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
Federal Law ◽  
Technical Regulation ◽  
The Russian Federation ◽  
The Creation ◽  
The Government

One of the key problems in the state of the Russian energy sector is the creation of effective energy­saving technologies for both organizations and ordinary consumers. The forecast of scientific and technological development of the Russian Federation for the period until 2030, approved by the Government of the Russian Federation, mentions low volumes of energy saving in the sphere of final consumption as one of the threats to Russia’s economic development. In 2009, the Federal Law No. 261­FZ “On Energy Saving and Increasing Energy Efficiency” was adopted. The corresponding Resolution of the Government of the Russian Federation No. 961 of September 20, 2014 prescribes the creation of a database on the most effective technologies used in apartment houses, administrative and public buildings. Federal Law No. 184­FZ of December 27, 2002 (as amended on July 29, 2017) “On Technical Regulation” establishes an imperative order, according to which technical and legal regulation in the field of application of energy efficiency requirements, requirements for lighting devices, electric lamps, used for lighting purposes, should be implemented at the level of the federal law approving the relevant normative legal act. However, as of today this federal law has not been adopted. The technical and legal regulation of lighting products is carried out fragmentarily, at the level of national standards. The adoption of a federal law that establishes a technical regulation for lighting products will effectively respond to the challenge outlined in Presidential Decree No. 208 of May 13, 2017 “On the Strategy for Economic Security of the Russian Federation for the Period until 2030” regarding the development of energy­saving technologies and reducing the material consumption.

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