Information Support of Financial Control: Problems and Solutions

Abstract

One of the main tasks of the state at present is the effective management of the country's national resources, including budgetary funds. Control over the effective use of budgetary funds, compliance with the budget legislation of the Russian Federation and other normative legal acts in the field of budgetary legal relations is carried out at the expense of the current system of state financial control. This system occupies a special place in regulating the activities of state budgetary organizations. One of the components and necessary parts of its functioning is information technologies and systems that ensure the implementation of performance-oriented state financial control. It is high-quality information support that makes it possible to receive timely up-to-date information, promptly correct the actions of a controlled entity, carry out control measures and inspections in full. The use of unified information systems, software and accounting information bases allows the completion of the main tasks of performance-oriented financial control. This article describes the main information sources of internal and external financial control, reveals problems with the prompt receipt of objective, high-quality, transparent data in the context of the use of digital technologies and outlines ways to solve them.