Problems of financial control of the state in the system of social governance

The article examines the issues of financial control of the state in the system of social management, where the subject of social management is the state apparatus as a whole, which is a process of ordering influence on various social relations, including financial activity. Consequently, social management is management in society, which acts as a self-governing dynamic system. In terms of content, this management affects society, with the goal of streamlining social relations between its constituent elements, as well as its members. The need for such a constant ordering is one of the objective laws of the existence and development of society. The purpose of the presented study is to consider the issues of scientific support arising in this area in the system of state financial control. The considered financial activity of the state is an integral part of the mechanism of public administration and regulation of socio-economic processes, since it contains ample opportunities to influence the development of market relations. Based on the study, the authors come to the conclusion that the process of social management has a functional structure, which is no less important than its organizational structure. Management activity, which presupposes the fulfillment of certain goals and objectives, ultimately consists of the implementation of different functions at various stages of the management process. And here control, as one of the main management functions, is the final stage of the management process. Control is often characterized both as a management principle and as its method. The main thing is that control is a permanently operating factor of management, not associated exclusively with checking the implementation of management decisions. In this sense, it covers all aspects of the activities of controlled objects (for example, production, economic, financial), representing a constant observation (supervision) of the orderliness of the controlled system, of its state. Control provides data for other basic control functions, without losing its independent significance, it also provides monitoring of the course of processes at the level of control objects, for their compliance with the specified programs.

Government of the Russian Federation, Accounts Chamber of the Russian Federation, financial activities of the state, social management system