Digitalization in public finance management
Автор: Glazunova Olga V., Glazunova Viktorija S.
Журнал: Вестник Волгоградского государственного университета. Экономика @ges-jvolsu
Рубрика: Финансы. Бухгалтерский учет
Статья в выпуске: 1 т.22, 2020 года.
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The article is devoted to the development of information technologies in the field of public finance management. The purpose of the work is to detail the functioning of “Electronic Budget” state integrated information system of public finance management, to justify its creation and development. In order to achieve the goal, the functionality of the information system is disclosed, its purpose is to be able to familiarize citizens with the activities of organizations of the public administration sector and public legal entities for monitoring and, as a result, to improve the quality of financial management. Regulatory legal documents regulating the operation of “Electronic Budget” State Integrated Information System (SIIS) and establishing the powers of the Ministry of Finance of the Russian Federation and the Federal Treasury as operators of the information system, topical issues of information publication by participants of the information system, importance of filling the integrated portal of the budget system of the Russian Federation with information are considered. The results of analyzing the completeness and relevance of publishing relevant information on the integrated portal of the budget system by chief administrators of budget funds of the federal budget as of October 1, 2019, financial bodies of subjects of the Russian Federation and management bodies of territorial state extrabudgetary funds as of May 1, 2019 and October 1, 2019 in terms of publication forms, as well as prospects of publication in 2020 are shown. The analysis shows the lack of informational system participants' activity in publishing information established by normative legal acts, as well as the existing shortcomings of the “Electronic Budget” SIIS. The results of the study can be used both by specialists in the field of finance, participants of “Electronic Budget” SIIS of public finance management, and citizens interested in the budget process of the Russian Federation and implementing national projects in the country.
"electronic budget" siis, integrated portal of the budget system of the russian federation, ministry of finance of the russian federation, federal treasury, financial bodies of subjects of the russian federation, management bodies of state extra-budgetary funds, public legal entities
Короткий адрес: https://sciup.org/149130123
IDR: 149130123 | DOI: 10.15688/ek.jvolsu.2020.1.13