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CONCEPTUAL MODEL OF INNOVATIVE CONTROL INSTRUMENTS IN THE FINANCIAL AND BUDGETARY SPHERE

Lipatova Inna V.  (Ph.D. in Economics, Associate Professor of the Department of Financial Control and Treasury Affairs at the Financial University under the Government of the Russian Federation (Moscow) )

Bokareva Maria Yurievna  (Financial University under the Government of the Russian Federation (Moscow) )

The tools used in the implementation of control in the financial and budgetary sphere have a tendency to develop. The presence of a variety of innovative control tools in the financial and budgetary sphere requires not only their analysis and classification, but also understanding of strategic directions of development. These goals are served by the construction of a conceptual model of innovative control tools in the financial and budgetary sphere.

Keywords:tools, financial and budgetary sphere, risk map, classifier of violations, checklist, stratification, risk-based approach

 

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Citation link:
Lipatova I. V., Bokareva M. Y. CONCEPTUAL MODEL OF INNOVATIVE CONTROL INSTRUMENTS IN THE FINANCIAL AND BUDGETARY SPHERE // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2024. -№01. -С. 20-25 DOI 10.37882/2223-2974.2024.01.15
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