Formation of an effective system of financial control in unitary enterprises

Ivanchik Vasily Vladimirovich

In modern economic conditions, the formation of a financial control system is of greatest importance. The article presents the formation of a system of financial control over the activities of unitary enterprises. Forms of financial control were examined: external and internal. In the forms under consideration, distinguishing features are identified, as well as integral stages of management, providing information transparency regarding the quality of the process. The most important aspect of inspections is the control of budget revenues and expenditures, as well as following limits on cost items. Supervisory authorities verify the correctness and timeliness of registration of property, financial obligations, economic transactions. A separate article of audits is comprised of audits of accounting and reporting data.

Keywords:financial control, financial and economic activities, internal and external control, unitary enterprises, finance, information