Open AccessFinancial instruments and budget monitoring: harmonization of public and private interests in a digitalized economy
Author(s) -
И. В. Петрова
Publication year - 2020
Publication title -
vestnik universiteta imeni o.e. kutafina (mgûa)/vestnik universiteta imeni o. e. kutafina
Language(s) - English
Resource type - Journals
eISSN - 2782-6163
pISSN - 2311-5998
DOI - 10.17803/2311-5998.2020.73.9.129-137
Subject(s) - treasury , harmonization , finance , budget process , business , private sector , public sector , financial instrument , process (computing) , federal budget , accounting , public finance , economics , economy , political science , macroeconomics , economic growth , physics , politics , acoustics , computer science , law , fiscal year , operating system
The article discusses the financial instruments used by the Federal Treasury in managing free budget funds in a single account. The public and private interests arising in the public sector taking into account group affiliation are characterized. The concept of budget monitoring is given, the target component and risks to be identified in the process of conducting budget monitoring are identified.