THE ROLE OF FINANCIAL CONTROL IN THE TRANSITION TO PROGRAM BUDGETING

2021 ◽  
Vol 21 (7) ◽  
pp. 32-37
Author(s):  
O.U. Imangazieva ◽  
Keyword(s):  
Financial Control ◽  
Program Budgeting

PENGARUH PERSONAL BACKGROUND, POLITICAL BACKGROUND DAN PENGEATAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH

2008 ◽  
Author(s):  
Yesi Mutia Basri ◽  
Rosliana Rosliana
Keyword(s):  
Multivariate Analysis ◽  
Significant Influence ◽  
Political Activity ◽  
Primary Data ◽  
Financial Control ◽  
Independent Variables ◽  
Dependent Variables ◽  
Political Background ◽  
Activity Dependent

This research aim to examine the influence of personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behavior on political activity. Dependent variables in this research are personal background, political background, and council budges knowledge towards the role of DPRD on region financial control Independent variables are the role of DPRD on region financial control in planning, implementing, and responsibility steps. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 34 Respondents that members of DPRD at Pekanbaru. Hypothesis of this research are examine by using Multivariate Analysis of Variances (MANOVA). The result of this research HI personal background political background and budget knowledge have significant influence toward the role of DPRD on region financial control in planning steps.H2 personal background, politico I background and budget knowledge have no significant influence toward the role of DPRD on region financial control in Implementing steps. H3 personal background political background and budget knowledge have no significant influence toward the role of DPRD on region financial control in Controlling steps.

THE ROLE OF ACCOUNTING IN PUBLIC EXPENDITURE AND MONETARY POLICY IN THE FIRST CENTURY AD ROMAN EMPIRE

1995 ◽  
Vol 22 (2) ◽  
pp. 117-129 ◽  
Author(s):  
David Oldroyd
Keyword(s):  
Monetary Policy ◽  
Roman Empire ◽  
Financial Planning ◽  
Public Expenditure ◽  
First Century ◽  
Financial Control ◽  
The Public ◽  
Monetary System ◽  
Epigraphic Evidence

Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have been encouraged by the financial planning that arose out of the exigencies of funding public expenditure. In this way these two aspects of monetary policy can be reconciled.

scholarly journals FINANCIAL CONTROL FOR THE FUNCTIONING OF THE SYSTEM AND MECHANISM OF THE STATE FINANCIAL POLICY

2020 ◽  
pp. 38-41
Author(s):  
Natalia Botvina
Keyword(s):  
Control System ◽  
Internal Control ◽  
Agricultural Sector ◽  
Systems Approach ◽  
Financial Control ◽  
Financial Policy ◽  
Financial Flows ◽  
Financial Decisions ◽  
Control Procedures

The functioning of the financial control system should be aimed at achieving the goals set by the financial policy. The role of the financial control system is to monitor the efficiency of financial resources, the optimality of financial flows, the creation of an information base for financial decisions to address deficiencies or regulate the objectives of financial policy. Based on the application of the systems approach in the study, it should also be noted that the system of financial control does not operate in isolation, but is a subsystem of a more complex system. It is also possible that it should be distinguished between smaller subsystems. The purpose of the article is to reveal the main problems of financial control over the functioning of the system and the mechanism of financial policy. The article substantiates the functions of financial control, which should contribute to the formation and strengthening of entrepreneurship, further developed the principles of the financial control system, by substantiating the principle of limitation of the application of control procedures. Determining the place of the system of financial control in the implementation of financial policy to ensure sustainable development of the agricultural sector, we concluded that the system of internal control is a subsystem of financial policy.

The Development of Financial Control in Russia in the Soviet Era

Auditor ◽  
2019 ◽  
Vol 5 (7) ◽  
pp. 31-37
Author(s):  
Ольга Степанова ◽  
ol'ga stepanova
Keyword(s):  
The State ◽  
Soviet Period ◽  
Financial Control ◽  
Legal Basis ◽  
Factors Affecting

Th e article deals with the historical stages of the formation of state financial control in Russia, the legal basis of its implementation and the factors affecting the control activities in the Soviet period. Th e development of state financial control bodies during the Soviet era is schematically presented; their tasks and functions are outlined. Th e article shows the role of financial control in the control activities of the state.

scholarly journals The State-based Financial Control in Ukraine: Status and Directions for Improvement

2021 ◽  
Vol 10 (525) ◽  
pp. 336-340
Author(s):  
I. V. Yahodenko ◽  
◽  
O. D. Hordei ◽  
Keyword(s):  
The State ◽  
Current Status ◽  
Financial Control ◽  
Theoretical Understanding ◽  
Regulatory Authorities ◽  
Control Functions ◽  
Role Of The State ◽  
Definition Of ◽  
Effective Use

The article is aimed at disclosing the economic essence of the concept of «the State-based financial control», defining and analyzing the current status of the State-based financial control in Ukraine. The article analyzes the opinions of scholars on the definition of the conceptual apparatus of the research topic and derives a theoretical understanding of the State-based financial control. The issue of building an effective unified system of the State-based financial control is researched. The analysis of legislation norms on the implementation of the State-based financial control is carried out. The opinions of leading scholars who study the problems of control over the effective use of both the State and the local budgets together with reforms in this area are taken into account. The current status of the State-based financial control in the country is analyzed, a number of problems within the system are outlined. The characteristic shortcomings of functioning of the elements of the State-based control system are outlined (absence of a unified concept for the development of the State-based financial control, deepening of the powers of regulatory authorities, presence of a large number of normative legal acts, their outdatedness and inconsistency), the inadmissibility of duplication of control functions is emphasized. The role of the State-based audit in the formation of the successful State-based financial control in the country is determined. The risks that influence the formation of the State-based financial control are analyzed. It is concluded that the system of the State-based financial control in Ukraine does not have sufficient legal, informational, organizational, communicative, institutional and methodological provision that would meet the modern challenges of the country’s economy. Solving the problems of organization and functioning of the State-based financial control is possible by systematically improving the activities of financial control bodies, increasing the level of audit and continuous improvement of the management system within the organizations of regulatory authorities.

scholarly journals INTERNAL STATE (MUNICIPAL) FINANCIAL CONTROL IN THE CONTEXT OF THE FORMATION OF THE INSTITUTIONAL STRUCTURE

2018 ◽  
pp. 78-82
Author(s):  
U. Yu. Roshchektaeva ◽  
S. A. Roshchektaev
Keyword(s):  
Large Range ◽  
Internal State ◽  
Institutional Structure ◽  
Financial Control ◽  
Public Authorities ◽  
Russian State ◽  
Efficiency And Effectiveness ◽  
Global Financial System

Аt present, the issues of the formation of the institutional structure of financial security are among the strategic priorities of state policy, which indicates the consensus achieved in the society on the significant role of Russia in the global financial system. One of the priority activities of the Russian state is to optimize the structure of public authorities in order to improve the efficiency and effectiveness of their activities. Particular attention in this process is given to the reform of the system of state financial control. In the modern economy there is a large range of problems and inaccuracies in the legislative regulation of financial control by public authorities. This situation leads to a significant reduction in the quality of the effectiveness of financial control by public authorities. In this regard, there is a need to study and clarify the role, function and place of bodies exercising state (municipal) control in the institutional structure, determine the importance of the participation of such bodies in the process of rational use of budgetary funds, in the formation and justification of methods and methodology for monitoring the effectiveness of planning and spending of budgetary funds, as well as measures to prevent violations of legislation in the budgetary sphere.

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