The impact of digitalization processes on improving the quality of treasury control
Abstract. In modern conditions, the Federal Treasury is the most important operator of the largest electronic information, accounting and control system that allows transactions in the field of financial and budgetary activities of the state. This makes it possible to develop qualitatively new approaches to the management of financial resources at the micro level ensuring their distribution and use in accordance with national interests. The article reflects the main problems of treasury control in the Russian Federation and identifies key areas for improving the process of allocation of budget funds using digital technologies.
Keywords: Federal Treasury, treasury control, digitalization, control measures, financial and budgetary sphere, treasury payments system, budget execution, unified treasury account
Highlights:
♦ the characteristic violations identified by the Federal Treasury as a result of control over the execution of expenditure budgets are analyzed;
♦ the main problems hindering the development of treasury control in the conditions of digitalization are systematized;
♦ the proposals for improving the organization of the treasury control process as the most important component of state financial control in the electronic environment are expanded and substantiated.
Artem K. Zubkov, Samara State University of Economics, Samara, Russia