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Particular Features of the Financial Control Model for Municipal Unitary Enterprises
Abstract.Under modern market conditions there is a sharp need to develop an efficient system of financial control over municipal unitary enterprises that would take into account not procedural and institutional specifics of enterprises but also their social importance for a municipal unit. The subject of this research is the model of financial control over municipal unitary enterprises. In her article Matuzova describes particular features of internal, departmental and external financial control and emphasizses the poorly organized interaction between those. The author pays special attention to defining a set of targets and functions of each level of financial control. The methodology of the research is based on the systems approach that allows to view financial control as a combination of interrelated elements, analysis and synthesis methods, and graphic modelling. As a result of the research, the author concludes that the financial control process activates mostly supervisory functions while internal and external kinds of control bear mostly an analytical purpose. Departmental financial control of municipal unitary enterprises is viewed by the author as a 'conditionally internal' control that combines features of both internal and external control.
Keywords: feature of control, control board, external financial control, departmental financial control, internal financial control, municipal unitary enterprise, model, municipal property, system element, control result
Article was received:27-04-2018
This article written in Russian. You can find full text of article in Russian here .