SOME FEATURES OF EXTERNAL STATE AUDIT IN THE NEW CONDITIONS
The article summarizes the problems of state audit in the context of project-program socioeconomic development of Russia. The problems of recent reducing the share of gross domestic product consumption in comparison with accumulation are highlighted. The opinion is expressed that the target indicators of Russia’s development up to 2024 in national projects are set from the top without taking into account the full variety of factors and circumstances necessary to achieve the set indicative parameters. The concept of “state reproduction audit” is introduced, which involves linking socio-economic development with the dynamics and optimal proportions of production, distribution, circulation and consumption of the aggregate product in society. The qualitative changes in the state audit of the reproduction processes of means of production and production (economic) relations in the digital economy are particularly noted. The basic principles of reproduction of the public product and its components are analyzed, taking into account new ICT, digital platforms, various services and network applications.
Keywords: reproduction, state audit, digital platforms, economic processes.
Highlights:
♦ at the moment the role and relevance of state audit in the system of public administration is increasing;
♦ taking into account the acceptance of national projects for implementation, a new aspect also acquires the concept of state audit project reproduction;
♦ the development of ICT requires generalization of reproduction theoretical problems of the total public product in the country, taking into account the use of digital platforms.
Leonid I. Sergeev, Doctor of Economics, Professor, Honored Economist of the Russian Federation, Head of the Economic Theory Department of Kaliningrad State Technical University.