Digital state financial control: challenges and opportunities
Автор: Fedchenko E.A.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 3-2, 2025 года.
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State financial control, protecting the interests of the national budget system, preventing misuse, misuse and inefficient use of budget funds, is an important element in the system of ensuring the sustainability of the state. This, in turn, determines the objective need for state financial control to search for new, more advanced forms and methods of digital control that meet the challenges of the time, and to form new approaches to the study of theoretical, methodological and practical problems of control activities. The scientific research is devoted to the consideration of the peculiarities of the transformation of the system of state financial control in the context of digitalization. The subject of the research is financial, economic and organizational aspects affecting the functioning of the state financial control system. The applied information system of state financial control is recognized as the object of research. The theoretical validity lies in the study of aspects of the category under consideration, the study of modern development trends, which will allow us to conclude that it is necessary to transform the model of state financial control.
State financial control, internal state financial control, external state financial control, digitalization, control methods, artificial intelligence
Короткий адрес: https://sciup.org/142244367
IDR: 142244367 | DOI: 10.17513/vaael.4065