Методические рекомендации в системе регулирования внутреннего государственного финансового контроля

Финансовый журнал. 2026. Т. 18. № 3. С. 110–121.

Saakyan T. V., Барабанова Ю. В.

In this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control. The research holds both theoretical and applied significance, as a scholarly interpretation of this issue has not been previously undertaken and its examination will enable the full potential of the studied methodological guidelines to be realized in practice. The research is based on a review and analysis of theoretical approaches to defining the social purpose of regulating public relations. The article provides a brief description of the components of the public administration mechanism and the scholarly understanding of the role of recommendatory norms. Considering their practical application, the authors elucidate the essential characteristics of methodological guidelines for the implementation of internal state financial control.

Keywords: государственное управление, финансовый контроль, financial control, рекомендации, функции государства, Public Administration, Guidelines, functions of the state, internal state financial control, внутренний государственный финансовый контроль