Financial Control in the Context of Digitalization: Problems and Prospects
O. N. Zierova
Donbas National Academy of Civil Engineering and Architecture
Annotation: The article examines the essence of financial control at the present stage of economic development, the features of digitalization of the activities of state control bodies, problems in the transition to the use of new digital platforms and prospects for their development. The analysis of approaches to the consideration of the concept of «financial control» allowed us to formulate a definition of financial control. The problems of the state control system are considered and it is indicated that one of the most significant is the problem of implementing digital technologies in the field of public administration. It is proved that the use of digital technologies will be in demand and will lead to a significant minimization of violations in the financial and budgetary sphere, as well as to increase the stability and efficiency of the public finance management system.
Keywords: financial control, state financial control, subjects of financial control, digitalization, and digital technologies.
Pages: 183-190.
Link for citation: Zierova, O. N. Financial Control in the Context of Digitalization: Problems and Prospects. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2021. – Vol. 17, N 4. – Р. 183-190. – URL: https://donnasa.ru/publish_house/journals/esgh/2021-4/04_zerova.pdf (date of access: 27.07.2024). (in Russian)
Vol. 17, N 4 (2021)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture