The genesis of the system of quality assessment of financial management in the public administration sector

The article is devoted to the system of assessing the quality of financial management, within the framework of the task of improving the quality of financial management of chief administrators (administrators) of budgetary funds, state and municipal institutions. The basis of the system is the state program «Management of public finances and regulation of financial markets», which describes the modern principles of quality assessment adopted in the Russian legislation. The assessment of the quality system of financial management is based on a retrospective analysis of the Orders of the Ministry of Finance of Russia, adopted in different years, on the organization of monitoring the quality of financial management. The article also compares the existing Russian practice with the world practice of assessing the quality of financial management in the system of Public Expenditure and Financial Accountability. PEFA is a methodology for assessing the effectiveness of public financial management...