О новой системе организации государственного финансового контроля и государственного аудита в Казахстане

In the article the questions of maintenance and organization of the state financial control in connection with adoption of law of the Republic of Kazakhstan “On the state audit and financial control” were investigated. The relevance of the problem is caused by need for strengthening control of the use of state budget funds. Earlier according to the budgetary legislation. the state financial control was treated as a whole form of financial control. With adoption of the mentioned law since January 1, 2016 the state financial control is exercised in a form of the state audit and financial control. The purpose of the state audit is to analyse, assess, check of management efficiency and usage of budgetary funds and assets of the state and subjects of quasi-public sector. Financial control is exercised as the activity of the government authorized bodies aimed at eliminating violations revealed during the state audit. The article shows that in order to control the achievement of the goal, to increase the effectiveness of state programs, it is necessary to develop statistical records of their implementation, which will be based on indicators of achievement. The adoption of state programs determines the necessity to develop by administrators programs of specific indicators that characterize the degree of achievement of the goal and the expected results. The author has analysed the content of the state financial control in view of the financial control theoty, and also earlier implementation of operating mechanism, conclusions were drawn and offers regarding practice of improvement were submitted.

финансовый контроль, аудит, бюджет, механизм, бюджетный кодекс, программы, рас­, ходы, поступления в бюджет, financial control, audit, budget, mechanism, budget code, program, costs, budget receipts, қаржылық бақылау, аудит, бюджет, механизм, бюджет кодексі, бағдарламалар, шығыстар, бюджет түсімдері

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