Development of institute of financial control in construction
- 1 — Ph.D., Dr.Sci. professor The Izhevsk state technical university of M.T.Kalashnikov
- 2 — post-graduate student The Izhevsk state technical university of M.T.Kalashnikov
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.