Повышение эффективности бюджетных расходов: проблемы и пути решения
This article is devoted to the control environment in the context of the internal control system of the enterprise. The author defines the system of internal control, describes internal control elements. There is a detailed description of the elements of the control environment of the enterprise in the article. This article also contains information how to make control environment assessment.
The article is devoted to the single budget account. The research on its basic characteristics allows the author to conclude that its use is effective.
This paper is dedicated to the reform of public accounting carried out by the tsar Alexander II in Russia.
Proceedings of the 17th International Conference held in Šlapanice in the Czech Republic on 17-18 January 2013 at Masaryk University, Faculty of Economics and Administration, Department of Public Economics.