Казначейское сопровождение государственных контрактов

РИСК: Ресурсы, информация, снабжение, конкуренция. 2017. № 3. С. 200–206.

Kosov M., Иванова (Юхимова) Я. Я.

This article examines the significant role of the Treasury in improving the efficiency of public spending. The need for additional careful calculations when monitoring the performance of the opinion of government contracts secured allows you to prevent based diversion of funds from the budget to the objectives, which is unnecessary for provision terms, to eliminate the lack of control over the use of advances by executors, to prevent an increase in receivables from federal budget expenditures. Also in this article examined the mechanism of financial control over the execution of state contracts by the Federal Treasury and the main problems and directions for increasing the efficiency of public spending. The article defines theoretical aspects of treasury support as an instrument of financial budget control of expenditures in terms content of financial control of budget expenditures, peculiarities of the mechanisms of treasury expenditure control, as well as the organizational and legal bases governing the maintenance of state contracts, the effectiveness of treasury support for government contracts namely their types, stages of escort, especial escorts and treasury letter of credit. The possible ways of development and improvement of the maintenance system state contracts, which could contribute to increase the control effectiveness over the execution state contracts.

Keywords: казначейство, финансовый контроль, financial control, эффективность государственных расходов, treasure, government contracts, Efficiency of government spending, credit treasure letters, государственные контракты, казначейский аккредитив