Analysis of Foreign Experience in the Organization of State Financial Control
https://doi.org/10.26794/2220-6469-2025-19-3-69-78
Abstract
Relevance. State financial control is a mechanism that enables to increase the efficiency of using budget funds. International practice shows that there are different approaches to organise the activities of state financial control bodies, due to a country’s national characteristics, form of government, as well as the applicable legal system in a particular country. The purpose of this study is to analyse international experience in the organisation of state financial control, as well as identify potential areas of its application in the Russian Federation. The objects of the research have become national and supranational bodies of state financial control. The subject of the study is the activities of global state financial control authorities. The methodological basis of the research was a set of general scientific methods of cognition: analysis, synthesis, comparison and classification. Results. During the course of the study, the author identified general and specific characteristics of state financial control bodies in foreign countries, as well as the promising areas for the system of state and municipal financial control of the Russian Federation.
About the Author
A. I. Lukashov
Plekhanov Russian University of Economics; Federal Treasury Department for Moscow
Russian Federation
Russian Federation
Andrey I. Lukashov — Cand. Sci. (Econ.), Assoc. Prof., Head of the Basic Department of Budget and Treasury;
Provisional Head
Moscow
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Review
For citations:
Lukashov A.I. Analysis of Foreign Experience in the Organization of State Financial Control. The world of new economy. 2025;19(3):69-78. (In Russ.) https://doi.org/10.26794/2220-6469-2025-19-3-69-78
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