The degree of contribution of financial control to the execution of the general budget for the rationalization of government spending
Abstract
The general state budget is one of the tools for achieving the goals and programs of the Government in various political, economic and social fields. In order to ensure proper implementation of the general budget items, monitoring tools should be in place to ensure that the general budget is implemented as it was planned and planned to achieve rationalization of public spending, which is one of the main goals that most Governments strive to achieve. This is a positive indicator for assessing the authority of any government and its success in its work. The purpose of this study is to find out to what extent the control over the execution of the general budget contributes to the rationalization of public spending and the control of financial deviations in the general budget of the state by defining the concept of the general budget, monitoring its execution and rationalization of public spending. One of the most important results achieved is that the rationalization of public spending requires increased transparency of financial transactions in the light of the general budget and that it is necessary to move to the preparation of the general budget on an alternative to the traditional basis to ensure the improvement of methods of execution of the general budget.
About the Authors
W. S. Al-Luhaibi
Kazan (Volga region) Federal University;
The University of Diyala (Iraq)
Russian Federation
Russian Federation
PhD in Economics, Associate Professor
I. A. Koch
Kazan (Volga region) Federal University
Russian Federation
Russian Federation
Doctor in Economics, Professor
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Review
For citations:
Al-Luhaibi W.S., Koch I.A. The degree of contribution of financial control to the execution of the general budget for the rationalization of government spending. Kazan economic vestnik. 2022;(3):32-42. (In Russ.)
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