Problems of state financial control of enterprises and ways of solutions

The most important function of any state is the control function, which assumes control by the state over observance by economic entities of economic and legal rules and norms in the course of their financial and economic activities, as well as control over the executive power. The organization of an effective comprehensive financial control system is extremely important for Kazakhstan. The functional purpose of state financial control is the successful implementation of the financial and security policies of the state, ensuring efficient use of resources in all spheres of the economy. This role should be performed by state audit. The conceptual approach to state financial control and state audit is a regular trend of reforming the financial system. To date, the topic of implementation of the concept of state audit and the beginning of the reformation of the system of state financial control is very relevant. For Kazakhstan, the state audit is a comprehensive and independent assessment of the effectiveness of the audit objects, covering not only financial issues, but also all areas of their activities with the provision of effective recommendations based on the identified shortcomings and proposals for risk management. The introduction of state audit should be understood not as the elimination of financial control, but as a harmonious implementation of the state audit system. State audit and financial control should be beneficial in the following: according to legal principles, information on state assets and the use of the budget reserve should be objective and have evidence, as well as differ in the beneficial activities of public institutions.

қаржылық бақылау, мемлекеттік аудит, стандарттар, есептілік, мемлекеттік сектор, проблемалар, үдерістер, нәтижелілік, финансовый контроль, государственный аудит, стандарты, отчетность, государствен­, ный сектор, проблемы, тенденции, результативность, financial control, state audit, standards, reporting, state sector, problems, tendencies, resulting quality

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