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Introduction

The urgency of a theme of research is caused by necessity of the analysis of experience of application of audit of efficiency the supreme bodies of audit of foreign countries for development of the given kind of the financial control in the Russian Federation.

The system analysis of the best practices of foreign countries is important for revealing and the further adaptation of the best an expert of carrying out of audit of efficiency to the administrative in Russian Federation administrative, political, social and economic conditions with a view of gradual formation national «the Russian model» efficiency audit. Application of such model should provide qualitatively new level of the control over efficiency of use of budgetary funds, and, as consequence, to have salutary influence on processes of formation of the budget and management of public funds in the future.

The supreme bodies of audit of foreign countries in the middle of the XX-th century have come to comprehension of that the financial control of legality of realisation of expenses existing on that moment cannot solve all problems, concerning managerial processes by public funds. Thereof there was a requirement for creation and introduction of essentially new kind of the control which in aggregate with financial audit would allow the state to provide both legality, and efficiency of use of the state resources. So working out and introduction of audit of efficiency in activity of the supreme bodies of audit of foreign countries which for the last five decades became the effective mechanism of the control of a management efficiency public finances the executive authority has begun.

Inclusion of the given kind of the financial control in the competence of the majority of the supreme bodies of audit is caused by that carrying out of audit of efficiency makes positive impact on realisation of a full cycle of management by public finances: from acceptance before performance by public authorities of the decisions connected with use of the state resources. Efficiency audit is the tool which allows to eliminate the lacks admitted in managerial process by public funds, of the most important, according to citizens, spheres. [1] by means of carrying out of audit of efficiency the audit supreme bodies are capable to make positive impact on a transparency and conscientiousness of the government by means of granting to parliament and citizens of the authentic and qualitative information on use of budgetary funds. Parliaments of foreign countries are rather interested in results of activity of the supreme bodies of audit, widely using them for strengthening of the control function over enforcement authorities. Moreover, results of audit of efficiency influence increase of efficiency of use of budgetary funds as objects of complete audits, and other addressees of budgetary funds in a preventive order.

Maintenance of an effective utilisation of budgetary funds is the integral condition of increase of level and quality of a life of the citizens, steady economic growth, development of social and economic sphere of the state. Efficiency of use of budgetary funds and, hence, well-being of the state directly depends on efficiency of activity of the state bodies, and also its social stability and economic safety. In particular in the conditions of consecutive financially - economic crises, and also in the course of elimination of their consequences by a state policy priority balance preservation is at performance of social obligations in the conditions of reduction of the State expenditure.

Thus, the problem of the supreme body of audit on control of efficiency of use of public funds gets special importance.

Introduction of audit of efficiency in system of the state financial control of Russia is one of problems, the urgency and which importance last years was repeatedly underlined at various forums kontrolno-schetnyh bodies, in documents of public authorities on problems of increase of efficiency of budgetary expenses and formations of the control over its achievement. The president of the Russian Federation V.V.Putin in the Budgetary message for 2014-2016 has noted the first priority of the decision of problems of increase of efficiency of expenses, carrying out of the social and economic transformations directed on increase of efficiency of activity of all participants of economic relations and achievement izmerimyh of socially significant results. [2] now carrying out of audit of efficiency is one of legislative powers Schetnoj of chamber of the Russian Federation as audit supreme body. However, owing to historical, economic and political circumstances in comparison with the developed foreign countries efficiency audit is a new kind of the financial control for the Russian Federation, yet not received necessary legal development.

Degree of a readiness of a theme of dissertational work. In spite of the fact that the state financial control is widely investigated in the Russian scientific literature, independent fundamental works in the field of efficiency audit are not numerous. The considerable contribution to studying of audit of efficiency of use of budgetary funds was brought by such scientists as J.M.Voronin, E.I.Ivanova, J.A.Krohina, R.E.Meshalkina, S.N.Rjabuhin, A.N.Saunin, S.V.Stepashin, N.S.Stoljarov, S.M.Shahraj, S.O.Shohin, whose proceedings are essential to the present research. Within the limits of the present dissertational work scientific works of such foreign authors, as N.Azuma, M.Apelblat, E.Morze, E.Normanton, K.Pollitt, H.Summa, D.Engels have been studied.

It is necessary to notice, that in the scientific literature the uniform concept of audit of efficiency is not developed. Besides, it is mainly considered from the point of view of an economic category, and questions of its legal regulation are investigated fragmentary. Besides, till now there is no complex rather-legal research of regulation of audit of efficiency in the Russian and foreign legislation.

Owing to an insufficient readiness of scientific base now legal regulation of audit of efficiency in the Russian Federation contains a number of considerable lacks: legislative blanks, collisions and a competition of rules of law. The resulted positions testify to absence of package approach to legal regulation of audit of efficiency of use of means of budgets of budgetary system of the Russian Federation, as has predetermined a choice of the purpose and statement of research problems.

The purpose of dissertational research is definition of the legal bases necessary for application of audit of efficiency, and working out of offers on perfection of the Russian legislation on the basis of carrying out of system rather-legal analysis and teoretikoprakticheskogo researches of regulation of audit of efficiency of use of public funds in foreign countries and the Russian Federation.

For achievement of the given purpose in the course of research following problems have been put:

1) to establish conditions and preconditions of occurrence of audit of efficiency in the state financial control of foreign countries;

2) to define features of a legal status and the organisation of audit of efficiency in activity of the supreme bodies of audit of foreign countries;

3) to study methodology of realisation and the standard conceptual device of audit of the efficiency, fixed in standards INTOSAI and the supreme bodies of audit of foreign countries;

4) to investigate the maintenance of audit of efficiency and its treatments fixed in normative acts of the supreme bodies of audit of foreign countries;

5) to define the general bases and to allocate features of process of realisation of audit of efficiency with the supreme bodies of audit of foreign countries;

6) to consider a legal mechanism of application of audit of efficiency the European court of auditors;

7) to establish preconditions for introduction and application of audit of efficiency in the Russian Federation;

8) to investigate specificity of process of formation of the concept of audit of efficiency in the Russian Federation;

9) to consider features and lacks of legal regulation and practice of realisation of audit of efficiency of the Russian Federation;

10) to analyse power legal regulation on realisation of audit of efficiency kontrolno-schetnymi bodies of subjects of the Russian Federation.

Object of dissertational research is legal regulation and practice of realisation of audit of efficiency by the supreme bodies of audit of foreign countries and the Russian Federation, and also kontrolnoschetnymi bodies of subjects of the Russian Federation.

As subject of dissertational research legislative and other legal acts of foreign countries (Austria, Bangladesh, Brazil, the Great Britain, Germany, Greece, Canada, India, Spain, Italy, the Netherlands, the United States of America, Uganda, Finland, Sweden, the republic of South Africa), the European union, the Russian Federation and its subjects, the international standards of the supreme bodies of audit), scientific researches in the field of legal regulation of audit of efficiency of use of budgetary funds act.

Methodological basis of research are general scientific (the analysis and synthesis, an induction and deduction, dialectic, historical, system and functional) and chastnonauchnye (distinctions real and due in the right, interpretation, specially-legal, legallistic, sravnitelnopravovoj) knowledge methods.

The combination of the specified methods in the course of research of standard legal, analytical and scientific materials has allowed to formulate the purpose and problems of the present dissertational work, to reveal the basic problems and to develop ways of their decision.

Standard basis of research constitutions (organic laws) and other legal acts of foreign countries and the European union regarding regulation of audit of efficiency have constituted, internal normative acts (standards, methodical managements) the supreme bodies of audit of foreign countries and the European union concerning carrying out of audit of efficiency, the international standards of the supreme bodies of audit (ISSAI), the Constitution of the Russian Federation [3], federal acts (the Budgetary code of the Russian Federation [4], «About Schetnoj to chamber of the Russian Federation» [5], «About the general principles of the organisation and activity kontrolno-schetnyh bodies of subjects of the Russian Federation and municipal unions» [6], «About the general principles of the organisation legislative (representative) and executive powers of the government of subjects of the Russian Federation» [7]), federal standard legal acts, legislative and other standard legal acts of subjects Russian

Federations, legal acts of municipal unions, judiciary practice materials, internal normative acts Schetnoj of chamber of the Russian Federation and kontrolno-schetnyh bodies of subjects of the Russian Federation and

Municipal unions.

Scientific novelty of dissertational work consists in development of methodology and perfection of legal regulation of audit of efficiency in the Russian Federation on the basis of working out of definitions of such concepts, as «efficiency audit», «efficiency of use of budgetary funds», "ekonomnost", "efficiency", "productivity", and also offers on elimination of the revealed legislative collisions, duplication and a competition of the rules of law developed by results of the complex comparative analysis foreign and Russian

Legislations, standards INTOSAI and the audit supreme bodies, and also other standard legal acts regulating realisation of audit of efficiency.

The practical importance of work consists that the received results of dissertational research and the developed recommendations can be used:

Chambers of Federal assembly of the Russian Federation for

Perfection of legal regulation of audit of efficiency by liquidation of existing blanks and elimination of legal collisions in the Russian legislation concerning the state financial control;

Legislature of subjects of the Russian Federation with a view of perfection of the acts regulating activity regional kontrolno-schetnyh of bodies, regarding application of efficiency audit by them;

Schetnoj chamber of the Russian Federation, kontrolno-schetnymi bodies of subjects of Federation and municipal unions by working out of standards and in practice of carrying out of audit of efficiency;

Higher educational institutions within the limits of subject matters by the financial right, the state audit and efficiency audit.

As a result of the carried out research of legal regulation of audit of efficiency in foreign countries and the Russian Federation the author develops following positions which are taken out on protection:

1) dependence of occurrence and development of audit of efficiency on legislative principles of formation of the budget of the state Is revealed and proved. So, and a wide circulation efficiency audit has received the earliest in the countries in which legislation principles of the budgeting focused on result have been fixed, or program budget (in particular, the United States of America, Sweden, the Netherlands, Canada and others).

2) Power on carrying out of audit of efficiency demands standard legal fastening as an element of maintenance of a principle of independence of the supreme body of audit. On the basis of the spent analysis three variants of legal fastening of the conferred power existing now on a certificate validity are allocated: in constitutions (organic laws), in special laws, in other legal acts.

3) the International standards of the supreme bodies of audit (ISSAI) in the field of efficiency audit contain a number of the lacks interfering their appropriate application. In this connection with a view of their elimination the following is offered:

Establishment of stage-by-stage, multiple terms of revision of standards depending on hierarchical level;

Elimination of internal hierarchy of standards within the limits of one level;

Maintenance of unitary fastening of concept «efficiency audit» in the international standard of the supreme bodies of audit ISSAI 300 «Main principles of audit of efficiency» with a view of elimination of duplication and a competition of norms;

Maintenance of better transfer of the international standards of the supreme bodies of audit (ISSAI) on working languages of the regional organisations of the International organisation of the supreme bodies of audit (INTOSAI) and rendering assistance to the national supreme bodies of audit in case of absence of official transfer by attraction of the experts-experts accepting direct participation in carrying out of audit of efficiency and having knowledge of one of official languages of the International organisation of the supreme bodies of audit (INTOSAI) (English, French, German, Spanish, Arabian languages), besides professional translators

4) Despite existence of features of problems and approaches to carrying out, under the general rule, efficiency audit is defined as the control ekonomnosti, efficiency and productivity of use of budgetary funds.

5) In internal national standards and managements on carrying out of audit of efficiency the possible circle and features of a choice of a subject and a theme, objects, and also approaches to carrying out of audit of efficiency that constitutes features of audit of efficiency in the corresponding country is established.

6) the European court of auditors is allocated by special powers on carrying out of audit of efficiency nadnatsionalnogo the budget. In connection with specificity of a subject of audit of the efficiency spent by the European court of auditors, as a result of its realisation recommendations about elimination of the revealed lacks both for interested member states the European union, and for the European commission are formed.

7) Later introduction of audit of efficiency in the Russian Federation in comparison with the developed foreign countries is caused by features of difficult transition to market economy and absence after disintegration of the USSR necessary standard legal base regarding budgetary process and the state financial control.

8) With a view of reduction of the legislation of the Russian Federation to uniformity of the conceptual device, and also in conformity with the international standards of the supreme bodies of audit (ISSAI) it is offered to make following changes:

Article 34 of the Budgetary code of the Russian Federation to state in the following edition:

«Article 34. A principle of efficiency of use of budgetary funds

The principle of efficiency of use of budgetary funds means, that at execution of budgets participants of budgetary process within the limits of the budgetary powers established by it should provide achievement of the set results of appropriate quality and when due hereunder (productivity) with use of the least volume of budgetary funds on acquisition of necessary resources (ekonomnost) and their minimum expenses in the course of manufacture of the goods or rendering of services (efficiency) »;

Paragraph 2 of point 2 of article 157 of the Budgetary code of the Russian Federation to state in the following edition:

«To the audit of efficiency directed on definition ekonomnosti, efficiency and productivity of use of budgetary funds;»;

Subparagraph 4 of point 1 of article 9 of the Federal act from February, 7th, 2011 № 6-FZ «About the general principles of the organisation and activity kontrolno-schetnyh bodies of subjects of the Russian Federation and municipal unions» to state in the following edition:

«4) realisation of audit of the efficiency directed on definition ekonomnosti, efficiency and productivity of use of means of the budget of the subject of the Russian Federation, means of budgets of territorial state off-budget funds and other sources provided by the legislation of the Russian Federation;».

9) With a view of reduction of documents on methodological maintenance Schetnoj of chamber of the Russian Federation in conformity with the international standards of the supreme bodies of audit (ISSAI) it is offered to fix in

The standard of external state audit (control) SGA 104 «efficiency Audit» following definitions:

«Efficiency audit represents the kind of external state audit (control) directed on perfection of use by objects of audit of federal and other resources, the planned purposes received for achievement and the decision of tasks in view sotsialnoekonomicheskogo developments of the Russian Federation, by formation of recommendations about elimination of the lacks revealed during definition of efficiency of use of specified means.»;

«Efficiency of use of budgetary funds is characterised by parities, on the one hand, actual results of budgetary expenses, and, with another, - expenses on acquisition of necessary resources (ekonomnost), expenses for their achievement (efficiency), and also the planned results (productivity).»;

«Ekonomnost it is characterised by achievement by object of audit of the planned results with use of the established or least volume of federal and other resources.»;

«Productive it is characterised by achievement by object of audit of the planned results with use of the established or least volume of federal and other resources on unit of the received result (production or service).»;

«Productivity is characterised by achievement by object of audit of the planned or improved results with use of the established or least volume of federal and other resources.».

10) In the legislation it is necessary to achieve accurate differentiation of conformable standard concepts to eliminate substitutions and mixtures of terms, and also not to suppose use of the settled it is international recognised terms in nontechnical value, and also accurately to differentiate an order and cases of realisation of financial audit or efficiency audit that in frameworks pravoprimenenija the necessary set of ways and the methods directed on the analysis and the decision of a concrete problem has been realised.

11) Legislative fastening of uniform criteria of efficiency is not obviously possible in a kind of a variety of possible themes, subjects and the purposes of carrying out of audit of efficiency. According to foreign and Russian practice criteria of efficiency are defined and affirm individually during a preparatory stage of each audit of efficiency, including on the basis of the approved parametres of government programs.

12) Requirement for introduction of new structure of an offence «infringement of a principle of efficiency of use of budgetary funds» or «inefficient use of budgetary funds» is absent. Most an effective measure fastening at a stage of drawing up of government programs of personal responsibility for the authorised officials for nedostizhenie the planned results of activity according to article 419 of the Labour code of the Russian Federation (disciplinary and material) is represented. According to the international practice by a unique possible measure following the results of carrying out of the audit, efficiency of use of budgetary funds promoting increase in the future, development by bodies of the state audit of professional recommendations about elimination of existing lacks is.

13) classification of standard legal base of subjects of the Russian Federation regarding a way of fastening of powers kontrolno - schetnogo body on carrying out of audit of efficiency Is carried out:

1. By fastening blanketnyh the norms sending to the federal legislation (to the Federal act «About the general principles of the organisation and activity kontrolno-schetnyh bodies of subjects of the Russian Federation and municipal unions», to the Budgetary code of the Russian Federation and others federal to laws);

2. By power fastening on control of productivity (efficiency and ekonomnostju) uses of means of the budget of the subject of the Russian Federation according to the Federal act «About the general principles of the organisation and activity kontrolno-schetnyh bodies of subjects of the Russian Federation and municipal unions»;

3. By fastening by powers on the organisation and realisation, on the one hand, the control over legality, productivity (efficiency and ekonomnostju) uses of means of the budget provided by the Federal act «About the general principles of the organisation and activity kontrolno-schetnyh bodies of subjects of the Russian Federation and municipal unions», and with another - the audit of efficiency registered in the Budgetary code of the Russian Federation;

4. In a number of regional laws efficiency audit is not fixed as separate power kontrolno-schetnogo body, and admits a kind of control activity, a method of realisation of the external state financial control or the form of carrying out of control actions;

5. By fastening of independent power kontrolnoschetnogo body on carrying out of audit of efficiency.

Degree of reliability and approbation of results. The basic scientific results and research positions were considered and «science Pressing questions» (Moscow, on April, 25th, 2014), at Scientifically-practical conference of chair of economic and financial investigations of the Higher school of the state audit of the Moscow state university of M.V.Lomonosova «Modern threats of financial safety of Russia» (Moscow, on March, 26th, 2014), at I International correspondence scientifically-practical conference «Actual problems of the financial control (audit)» (Moscow, on September, 24th, 2014) have met with approval at XIII International scientifically-practical conference; at the International scientific conference of students, post-graduate students and young scientists «Lomonosov 2015» (Moscow, on April, 13-17th, 2015).

Dissertation substantive provisions are used by chair of the state audit of the Higher school of the state audit of the Moscow state university of M.V.Lomonosova in subject matter teaching «Audit of efficiency of use of public funds».

Publications of results of research. On a dissertation theme 11 works in total amount 6,1 items of l are published., including four publications in total amount 2,7 items of l. - in the reviewed scientific editions defined VAK Minobrnauki of Russia.

The structure and dissertation volume are caused by a research objective, the problems put according to it and logic of research. The work structure includes the introduction, three heads, the conclusion, the list of the literature and 3 appendices.

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A source: CHernjadeva Zlata Andreevna. Legal regulation of audit of efficiency of budgetary expenses: foreign experience and application practice in the Russian Federation. The dissertation on competition of a scientific degree of the master of laws. Moscow. 0000
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