In order to improve the quality of public finance management in the Russian Federation, priority areas of large-scale reform have been identified, including: development of the financial control system; ensuring a competitive and transparent procurement system for public needs; formation of a unified information contour of the public finance management system. Modern technological solutions make it possible to integrate business processes for the execution of expenditure budgets with procurement processes and procedures, thus achieving an integrated approach to budget expenditure management, which in turn is one of the promising areas of digitalization within the framework of the implementation of the National Program “Digital Economy of the Russian Federation”. Purpose. The purpose is to define and improve the control powers of various state bodies in the field of budget expenditures, primarily treasury control. Method or methodology of the work: the following methods were used in the article: analysis, synthesis of scientific information, the method of analogies, as well as statistical methods of analysis. Results: the most informative parameters showing some aspects of treasury control were obtained. Scope of application of the results: it is advisable to apply the results obtained by regulatory authorities exercising control over economic entities.

В статье рассматриваются вопросы обеспечения финансовой безопасности промышленности, предприятий, организаций как элемент национальной безопасности государства. Особое место занимает сравнительный анализ угроз экономической безопасности и перспектив в данной сфере экономики. Тема финансовой устойчивости организации как основы финансовой безопасности актуальна в современном мире, поскольку финансовая стабильность гарантирует платежеспособность компании. Руководство предприятия должно знать, что оно не только будет получать прибыль и пользоваться возможными преимуществами, но и будет постоянно рисковать. И не каждая компания, даже в странах с рыночной экономикой, может выдержать такие жесткие испытания и обеспечить свою финансовую безопасность. В связи с этим рассмотрение этой темы в настоящее время становится особенно актуальным. Цель – определение способов и приемов финансовой устойчивости, применяющих при проведении анализа промышленных предприятий. Метод или методология проведения работы: в статье использовались следующие методы: анализ, синтез научной информации, метод аналогий, а также статистические методы анализа. Результаты: получены наиболее информативные параметры, показывающие некоторые аспекты проведения финансовой устойчивости промышленных предприятий. Область применения результатов: полученные результаты целесообразно применять экономическими субъектами, осуществляющими анализ промышленных предприятий.

The unified budget system stability is conditioned by the efficiency and effectiveness of using funds under the budget. Performing the tasks related to increasing the effectiveness of financial management and legal compliance at all the levels of the economic process, are the key factors for effective budget control. The development of continuous audit increases efficiency and effectiveness of government institutions and reduces costs. The foreign experience proves that digitalization, understood as introduction of information and telecommunication technologies in government administration, is reasonably necessary and is accompanied by progressive changes in various spheres of economic and public life.

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One of the most important conditions for the well-being of any state is the presence in its arsenal of an apparatus capable of effectively monitoring the execution of budgets at all levels and competently using available resources at the federal, regional and municipal levels. Currently, an important and decisive issue is the definition / assessment of the effectiveness of the control and accounting bodies. At the moment, a unified approach to the procedure for assessing the effectiveness of the controlling body has not yet been developed. Purpose. The goal is to determine and improve the methodology for the effectiveness of the control powers of various state bodies in the field of budget expenditures, to create a highly effective system that implements external state / municipal financial control, capable of tracking the movement of these finances and the expediency of their use. Method or methodology of the work: the following methods were used in the article: analysis, synthesis of scientific information, the method of analogies, as well as statistical methods of analysis. Results: the most methodological and informative parameters were obtained, showing some aspects of state (municipal) control. Field of application of the results: the results obtained are advisable to be applied by the regulatory authorities exercising control over economic entities.