Prospects for the strategic development of the public finance management system in modern economic conditions

The article discusses the features of public (public) finance management. The evolution of methods for calculating financial management quality assessment indicators used by federal executive authorities from 2008 to the present is analyzed. The article discusses the idea of introducing cognitive technologies (artificial intelligence technologies) into financial control and financial audit procedures for the execution of the federal budget and the budgets of the budgetary system of the Russian Federation in full.