Turishcheva Tatiana Borisovna (Candidate of Economic Sciences,
Associate Professor,
Head of the Department of Accounting and Taxation
of the Plekhanov REA, Associate Professor of the Audit and Corporate Reporting Department, Faculty of Taxes, Audit and Business Analysis. Financial University under the Government of the Russian Federation)
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The article is devoted to the consideration of strategic guidelines for improving the efficiency of internal financial control of the costs of autonomous institutions in the Russian Federation. The study describes the sequence of implementation of the internal financial control system. Special attention is paid to the use of risk-oriented selection of objects and areas for internal control of the costs of an autonomous institution. The stages of formation of strategic and operational plans for internal control are also indicated.
Keywords:autonomous institution, expenses, control.
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Read the full article …
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Citation link:
Turishcheva T. B. Strategic guidelines for improving the efficiency of internal financial control of expenditures of autonomous institutions in Russia // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2022. -№12. -С. 70-73 DOI 10.37882/2223-2974.2022.12.35 |
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