Contents of financial controlling as a tool for improving the quality of the information base of state financial control of state commercial organizations

The transformation of the state financial control system expands the subject areas of its impact, and currently the functional powers extend to the inspection of financial and economic activities of organizations with state participation in terms of assessing the reasons for the increase in administrative and economic expenses, calculating the wage fund of employees, the validity and expediency of project financing, etc. All this predetermines the need for high-quality information support for control activities, which, in turn, is possible through the use of information generated in the course of implementing financial controlling in state commercial organizations (companies with a share of direct or indirect participation of the Russian Federation in the authorized capital of more than 50%). The introduction and implementation of the financial controlling system is accompanied by the problem of its essential understanding, implementation into the established system of corporate governance and ensuring its effective functioning in conjunction with the established accounting system of the economic entity. In this regard, this study analyzes the feasibility of introducing and implementing financial controlling, substantiates the role of financial controlling in ensuring the financial stability of the organization; The place of the concept of accounting and analytical support in the process of managing an organization through the prism of the components of the accounting system of state commercial organizations is formed. As a practical aspect, individual elements of the accounting system of PJSC Gazprom are analyzed and a relationship is proposed between the procedures for assessing the organization’s activities and possible indicators for the possibility of implementing information on the financial and economic activities of organizations in the information base during the implementation of control measures of internal state financial control bodies.