Отдельные аспекты организации внутреннего финансового контроля при эффективном управлении государственным имуществом в ФГУП
Nowdays normative legal acts adopting by the government are aimed at improving the efficiency of public expenditures, associated with the stimulation of economic development. A lot of new budgetary tools are entered in our economy. Nevertheles, practical implementation of new mechanisms and tools is enough slow. This situation focuses on the efficiency of public expendirures of all budgetary levels. In accordance with the global experience, the drastic increase of the efficiency and impact of pulic expenditures can be achieved only by the way of creating the modern system of financial management in government, one of the most important part of which is an internal control and audit.
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.