Open AccessHistorical aspects of control bodies development in USSR
Author(s) -
Н.Г. Гаджиев,
Olga Kiseleva,
С.А. Коноваленко,
Ol'ga Skripkina
Publication year - 2020
Publication title -
vestnik astrahanskogo gosudarstvennogo tehničeskogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2687-1076
pISSN - 1812-9498
DOI - 10.24143/1812-9498-2020-2-51-58
Subject(s) - consolidation (business) , audit , control (management) , state (computer science) , accounting , control function , government (linguistics) , scientific development , function (biology) , control environment , public administration , political science , business , management , internal audit , development (topology) , economics , computer science , joint audit , mathematical analysis , mathematics , linguistics , philosophy , algorithm , evolutionary biology , biology
The article highlights the historical aspects of state control, which is an integral part of the state system and the most important function of the government. There is considered the role and tasks of control in the historical aspect. The system of control bodies is a part of state financial control; the effectiveness of public funds expenditure and the implementation of state programs depend on the quality of control bodies formation, functional responsibilities and competency. The study of the historical foundations of forming control and supervisory bodies is the most important task in the development of the control and audit methodology as branches of scientific knowledge and basic accounting and economic discipline. There has been given the description of the main stages in the development of control and supervision bodies of the USSR, the historical aspect of consolidation of legal regulation of control and audit activities is considered. The main milestones of the development of the Soviet school of audit are illustrated