Types and forms of state financial control in territories with special economic regimes

Автор: Parovatov S.N.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 11-2 (93), 2022 года.

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The article analyzes the types and forms of state financial control in the territories with special economic regimes. It has been established that the scientific literature does not systematize approaches to the allocation of types and forms of state financial control in territories with special economic regimes, therefore it is determined that the most common criterion for the allocation of types of financial control is subjective. At the same time, depending on the chronology of the use of financial resources or the management of state property, preliminary, current and subsequent forms of control are distinguished, and forms of state financial control include previous, current, subsequent control. On the basis of the conducted studies, a classification of types of state financial control according to the criteria of subjectivity and stages of implementation is proposed.

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State financial control, subjectivity criterion, territories with special economic regimes, financial resources

Короткий адрес: https://sciup.org/170196379

IDR: 170196379   |   DOI: 10.24412/2411-0450-2022-11-2-91-94

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