Open AccessState support for agribusiness and organization of control over spending
Author(s) -
N.V. Parushina,
Maxim V. Lozovoy,
Н.А. Лытнева,
Olga A. Shaporova,
Elena Aleksandrovna Bobrova
Publication year - 2020
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/421/3/032021
Subject(s) - agribusiness , subsidy , audit , business , control (management) , receipt , financial audit , agriculture , state (computer science) , internal audit , finance , accounting , economics , management , market economy , ecology , algorithm , computer science , biology
The article discusses the main directions of state support for agribusiness in the implementation of national projects. The necessity of organizing and implementing internal control over the receipt and spending of budget funds for the development of agribusiness in the form of subsidies and grants is substantiated. Distinctions are made between internal financial control and internal financial audit. The necessity and significance of the development of internal financial audit in the implementation of control powers by the departments of agriculture in the administration of funds allocated to agribusiness has been proved. The assessment of the current state of development of control and audit in government agencies in the field of agriculture. Suggestions were developed to organize an audit in the departments of agriculture for the implementation of programs and projects for the sustainable development of rural areas and support for farmers, cooperators and agricultural production.