Pushkinskaya st. 43. office 10
Rostov-on-Don, Russia
e-mail: info@hjournal.ru 
tel. +7(863) 269-88-14

cubsEN (2)

Audit of Program and Target Management Efficiency of Regional Development on the Basis of Fuzzy Logical Models

Audit of Program and Target Management Efficiency of Regional Development on the Basis of Fuzzy Logical Models

Journal of Economic Regulation, , Vol. 9 (no. 4),

The article discusses the theoretical and methodological foundations of the performance audit, which is a tool of state financial control, which has become widespread in economically developed countries. At the same time, in Russia, in the practice of public administration, in particular, management of regional development, the theory and methodology of performance audit is not sufficiently developed, however, there is a need for its application, since the solution of large-scale national socio-economic tasks that the federal authorities should be carried out on the basis of qualitative transformations and increasing the efficiency of state activities in various sectors of the economy. On the example of diagnosing the effectiveness of the implementation of the state program of the Rostov region for financial management, the article proposes a methodology for conducting an audit of the effectiveness of the program-targeted management of regional development, based on the theory of fuzzy sets. Fuzzy logical models allow to adequately take into account the existing types of uncertainty arising in the process of implementing the program-targeted management, and to bring together all the available heterogeneous information: deterministic, statistical, linguistic and interval, which will make it possible to optimize budget expenditures on the implementation of state programs in the region.

Keywords: program-target management; region; theory of fuzzy sets; state program; performance audit; efficiency

  • Burtsev, V. V. (2009). Building a modern system of state financial control in the light of the need to strengthen the Russian statehood. Management in Russia and abroad, 2. (http://www.cfin.ru/press/management/2001-2/burcev.shtml –Access Date: 11.11.2018). (In Russian).
  • Vaganova, O. E. (2012). Problems of using the method of performance audit. Science and Society, № 5, 160–164. (In Russian).
  • Voronin, Yu. M. (2013). State financial control: theory and practice: monograph. M.: Financial control. 432 р. (In Russian).
  • Golovina, V. A. (2015). Audit of budget funds use efficiency, concept, goals, methods of implementation // Proceedings of the VII International Student Electronic Scientific Conference “Student Scientific Forum”. (http://www.scienceforum.ru/2015/1356/12470 – Access Date: 11.18.2018). (In Russian).
  • Dynnik, D. I. (2017). Modeling the system of program-targeted management of regional development of the Rostov region. Person. Society. Inclusion, 1(29), 189–196. (In Russian).
  • Evdokimova, T. V. (2013). Analysis of the genesis of theoretical approaches to the concept and evaluation of efficiency // Vestn. Tom. un-that. Economy, 3(23). (http://cyberleninka.ru/article/n/analiz-genezisa-teoreticheskih-podhodov-k-ponyatiyu-i-otsenke-effektivnosti – Access date: 11.15.2018). (In Russian).
  • Zamyatina, N. V. (2013). On increasing the effectiveness of state (municipal) financial control in the Russian Federation. Finance and credit, 16, 48–53. (In Russian).
  • Karpov, E. S. (2012). Budget control in the Russian Federation: Monograph. M.: Infra-M. 139 p. (In Russian).
  • Kleimenov, Ya. S. (2010). Problems of organization of state financial control in the Russian Federation. Administrative and municipal law. 6, 29–37. (In Russian).
  • Kokarev, A. I. (2014). Issues of reforming state financial control. Finance and credit. 11, 58–64.
  • Kondrat, E. N. (2013). State financial control and financial security of Russia. Legal aspects: monograph. M .: Yustits-inform. 640 р. (In Russian).
  • Lagutin, I. B. (2015). Budgetary control and budgetary audit in the Russian Federation: problems of consistency and features of legal regulation: monograph / resp. ed. THEM. Artyomov. M.: Yurlitinform. 368 р. (In Russian).
  • Minaev, E. A. (2014). Features of state financial control as an element of programoriented budget expenditure management. Finance and credit, 3, 56–64. (In Russian).
  • Mikheev, V. V. (2012). Who and how to evaluate the effectiveness of budget expenditures? // Budget. 10. (http://bujet.ru/article/204015.php – Access date: 10.0511.2018). (In Russian).
  • Nikitina, A. Kh. (2013). Public Finance Management through Financial Management Tools. Economics and Management Systems Management, 9, 3(1), 205–210. (In Russian).
  • Ovcharova, E. V. (2013). Financial control in the Russian Federation: textbook. M.: Zertsalo-M. 224 p.
  • Popova, A. S. (2013). State financial control: the nature and form. Problems of the modern economy, 12. (http://cyberleninka.ru/article/n/gosudarstvennyy-finansovyy-kontrolsuschnost-i-formy – Access date: 10.27.2018). (In Russian).
  • Savrukov, A. N. (2013). Evaluation of the effectiveness of public finance management in the regions of Russia. Finance, 10, 11–16. (In Russian).
  • Sugaipova, I. V. and Aleeva, E. G. (2010). Audit of efficiency of use of budgetary funds in the interests of the strategy of socio-economic development of the Russian Federation. Bulletin of Adygea State University. Series 5: Economy, 1. (http://cyberleninka.ru/article/n/audit-effektivnosti-ispolzovaniya-byudzhetnyh-sredstv-v-interesah-strategii-sotsialnoekonomicheskogo-razvitiya-rf – Access date: 16.11.2018). (In Russian).
  • Tyaglov, S. G. and Ponomareva, M. A. (2013). Modern approaches to the formation of a system of indicators of sustainable development of the region. Bulletin of the Russian Economic University named after G. V. Plekhanov, 6 (60). (In Russian).
  • Tyaglov, S. V. and Takmasheva, I. V. (2017). Anti-crisis management of the region on the basis of a comprehensive analysis of socio-economic indicators of its development. Regional Economics: Theory and Practice, 15, 12 (447), 2329–2346. (In Russian).
  • Chekavinskaya, G. A. (2013). Institutional approach to audit: regional component. Problems of territorial development, 1(63). –(http://cyberleninka.ru/article/n/institutsionalnyy-podhodk-auditu-regionalnyy-komponent – Access date: 11.18.2018). (In Russian).
  • Chulkov, A. S. (2013). Monitoring cost effectiveness when using the concept of budgeting based on results / A. S. Chulkov. Actual problems of economic sciences, 30, 213–217. (In Russian).
  • Shegurova, V. P. (2013). Foreign experience of the organization of state financial control / V. P. Shegurova, M. F. Zheltova. Young Scientist, 1, 209–212. (In Russian).
Publisher: Ltd. "Humanitarian perspectives"
Founder: Ltd. "Humanitarian perspectives"
Online ISSN: 2412-6047
ISSN: 2078-5429