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Role of internal controls in enhancement of efficiency in state and municipal administration

7

Y. Nikolskaya

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Abstract

The paper presents proposals on improvement of internal control for the sake of efficient functioning of state and municipal administration. Considering role of accounting and fiscal controls in providing users with fiscal reporting data the author proposes the fields for improvement of internal controls in state (municipal) agencies of all types. Following the entry into force the new federal law regulating accounting on January 1, 2013, authors presents proposals on development of national standards of budget accounting.

General Information

Keywords: systematic approach, fiscal controls, internal controls, accounting policy, state (municipal) agencies, budget accounting

Publication rubric: Management of public administration, innovation management & economic system development

Article type: scientific article

For citation: Nikolskaya Y. Role of internal controls in enhancement of efficiency in state and municipal administration [Elektronnyi resurs]. Socio-economic and psychological problems of management,

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Information About the Authors

Yulia Nikolskaya, PhD in Economics, Moscow, Russia, e-mail: nikolska@list.ru

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