Strategic audit during the development and approval of state planning documents

Автор: Kuznetsov N.V., Eremin V.V.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономические науки

Статья в выпуске: 9-2, 2022 года.

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The article analyzes the possibility of using the methodological apparatus of strategic audit in the development and approval of state strategic planning documents in the field of socio-economic development. It is shown that the effective functioning of the strategic planning system is impossible without ensuring the consistency of documents, both with the general global strategic priorities for the development of the country and society, and individual documents among themselves. It is noted that this task can be solved by using the principles and methodology of strategic audit at the early stages of developing documents. The key principles of strategic audit are considered: the principle of legality, the principle of consistency, the principle of objectivity, the principle of competence, the principle of ethics, the principle of responsibility, the principle of efficiency. It is proposed to conduct a strategic audit of draft state planning documents according to five criteria: the feasibility of developing a document, the validity of the indicative indicators of the document, the consistency of the document with documents of a higher and lower level, resource endowment, resistance to risks. It is shown that the main difficulty of deep analysis, due to the need to quickly compare a large number of heterogeneous information, can be solved by using specialized comparative methods and information systems. However, this will require the user to have relevant competencies in the field of information technology and data analysis.

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State planning, comparative analysis, validity, resource provision, consistency, socio-economic development, strategic audit

Короткий адрес: https://sciup.org/142236242

IDR: 142236242   |   DOI: 10.17513/vaael.2416

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