Submit an Article
Become a reviewer
Vol 218
Pages:
351
Download volume:
RUS

Development of institute of financial control in construction

Authors:
V. P. Grakhov1
O. L. Chazova2
About authors
  • 1 — The Izhevsk state technical university of M.T.Kalashnikov
  • 2 — The Izhevsk state technical university of M.T.Kalashnikov
Date submitted:
2015-08-19
Date accepted:
2015-10-17
Date published:
2016-02-01

Abstract

The article is devoted to the complex research of development of Institute of financial control in construction. Based on the analysis of approaches of researchers to definition of concept «financial control», sets out its objectives and importance. Identifies and describes the characteristic features of state and non-state financial control. To examine the existing mechanisms of financial control system in construction in General, to prevent violations and to create the basis for the adoption of specific management decisions, it is proposed to study three main areas. Special attention is paid to the analysis of the current legislation in the field of formation of financial control in the construction and practice of its application. Presents substantial changes in the legal regulation of the contract system in the sphere of procurement for state and municipal needs, including the adjustment of the scheme of carrying out of competitive procedures by the customer. In this regard, an important role plays the method of calculation of the final rating of participants of procurement procedures, allowing to determine the winner in accordance with predetermined criteria and their weighting factors. This area is also complemented by the consideration of issues related to the establishment of the procedure for the implementation of banking support contracts, allowing to provide the customer more effective control over the observance of contractual obligations with suppliers (contractors, performers). The conducted researches allow to draw a conclusion about the need to rethink and address issues related to efficiency of use of budget investments in objects of capital construction. In this regard, the main priorities of improving financial control in the construction industry to achieve the desired rates of economic development. 

Go to volume 218

References

  1. Bjudzhetnoe Poslanie Prezidenta Rossijskoj Federacii o bjudzhetnoj politike v 2014-2016 gg. (The budgetary Message of the President of the Russian Federation about the budgetary policy in 2014-2016). [An electronic resource]. Access mode: http://kremlin.ru/acts/news/18332 (date of the address: 15.11.2015).
  2. Vojko A., Vojko D. Analiz vzaimosvjazi buhgalterskogo i upravlencheskogo ucheta pri postroenii bjudzheta dvizhenija denezhnyh sredstv stroitel'noj organizacii (The analysis of interrelation of accounting and management accounting at creation of the budget of cash flow of the construction organization). Finansovaja gazeta. 2011. N 41, p.7-8.
  3. Voloshin D.A. Bjudzhetnoe upravlenie stroitel'nymi kompanijami (Budgetary management of construction companies). Auditorskie vedomosti. 2008. N 3, p.41.
  4. Kondrat E.N. Gosudarstvennyj finansovyj kontrol': ponjatie i sushhnost' (State financial control: concept and essence). Mir politiki i sociologii. 2012. N 1, p.65-72.
  5. Limskaja deklaracija rukovodjashhih principov kontrolja. Prinjata IX Kongressom Mezhdunarodnoj organizacii vysshih organov finansovogo kontrolja (INTOSAI) v g.Lime (Respublika Peru) v 1977 godu (The Lima Declaration of the guidelines of control, is accepted by the IX Congress of the International organization of the supreme bodies of financial control (INTOSAI) in Lima (the Republic of Peru) in 1977) [An electronic resource]. Access mode: http://audit.gov.ru / activities / international / intosai-working-group-on-key-national-indicators / documents-of-intosai / the-lima-declaration-of-guidelines-on-monitoring.php (date of the address: 15.11.2015).
  6. Rodionova V.M., Shlejnikov V.I. Finansovyj kontrol' (Financial control). Moscow: FBK-PRESS, 2002, p.320.
  7. Stoljarov N.S. O konceptual'nyh podhodah k sisteme gosudarstvennogo finansovogo kontrolja v RF (O joiners con-ceptual approaches to system of the state financial control in the Russian Federation). Vestnik FA. 2006. N 5, p 33.
  8. Federal'nyj zakon ot 18.07.2011. N 223-FZ (red. ot 29.06.2015) «O zakupkah tovarov, rabot, uslug otdel'nymi vidami juridicheskih lic» (The federal law of 18.07.2011 N 223-FZ (an edition of 29.06.2015) «About purchases of goods, works, services by separate types of legal entities»). Spravochnaja pravovaja sistema «Konsul'tantPljus». [An electronic resource]. URL: http://www.consultant.ru/document/cons_doc_LAW_181757/
  9. Federal'nyj zakon ot 05.04.2013. N 44-FZ (red. ot 13.07.2015) «O kontraktnoj sisteme v sfere zakupok tovarov, rabot, uslug dlja obespechenija gosudarstvennyh i municipal'nyh nuzhd» (The federal law of 05.04.2013 N 44-FZ (an edition of 13.07.2015) «About contract system in the sphere of purchases of goods, works, services for ensuring the state and municipal needs»). Spravochnaja pravovaja sistema «Konsul'tantPljus». [An electronic resource]. URL: http://www.consultant.ru/document/ cons_doc_LAW_181757/
  10. Federal'nyj zakon ot 29.06.2015 N 159-FZ «O vnesenii izmenenij v Federal'nyj zakon «O gosudarstvennom oboron-nom zakaze» i otdel'nye zakonodatel'nye akty Rossijskoj Federacii» (The federal law of 29.06.2015 N 159-FZ «About modifica-tion of the Federal law «About the state defensive order» and separate acts of the Russian Federation»). Spravochnaja pravovaja sistema «Konsul'tantPljus». [An electronic resource]. URL: http://www.consultant.ru/document/cons_doc_LAW_181757/
  11. Filina F.N. Stroitel'stvo: buhgalterskie, nalogovye i pravovye aspekty (Construction: accounting, tax and legal as-pects). Moskovskaja finansovo-promyshlennaja akademija. Moscow, 2011, p.183.
  12. Cyrenova I.C. Analiz problem razvitija sistemy gosudarstvennogo finansovogo kontrolja v Rossijskoj Federacii (The analysis of problems of development of system of the state financial control in the Russian Federation). Biznes v zakone. 2011. N 2, p.342-344.
  13. Shelkova V.G., Komkova A.V. Aktual'nost' audita jeffektivnosti ispol'zovanija bjudzhetnyh sredstv v stroitel'stve (Aktualnost of audit of efficiency of use of budgetary funds in construction). Sovremennye naukoemkie tehnologii. 2013. N 10-1, p.86-87.
  14. Jekonomika stroitel'nyh organizacij (Economy of the construction organizations) [An electronic resource]. URL: http://economystroy.ru/finansovyj-kontrol_.htm (date of the address: 15.11.2015).
  15. Aldamen H., Duncan K., Kelly S., McNamara R., Nagel S. Audit committee characteristics and firm performance during the global financial crisis. Accounting & Finance. 2012. 52(4), p.971-1000.
  16. Batkovskiy A.M., Semenova E.G., Trofimets V.Y., Trofimets E.N., Fomina A.V. Automated rating of financial and economic condition of companies. Mediterranean Journal of Social Sciences. 2015. Vol.6. N 5 S4, p.297-308.

Similar articles

Analysis of charge space distribution influence on electric adhesion forces
2016 N. S. Pshchelko
The method for synthesis of power supply system topology of mineral resources enterprises on the basis of logical and probabilistic assessments
2016 B. N. Abramovich, S. V. Baburin
Isolation of promising areas to drill for unconventional hydrocarbons petrikovskih sediments Davydovskogo deposit Pripyat Trough
2016 E.I. Shevelev
History and philosophy of science in technical and mining-geological education in modern Russia
2016 M. I. Mikeshin
The building a system of diagnosing the technical condition of the pipeline on the basis of continuous pulsed magnetic field
2016 R. M. Proskuryakov, A. S. Dementev
Problems development of the offshore oil and gas fields deposits
2016 V. M. Vasiltsova