Финансовый контроль в условиях цифровизации экономики

Modern Economy Success. 2022. № 3. С. 36–44.

Татуев А. А., Lyapuntsova E. V., Хоконов Б. М.

the article deals with the problem of transformation of financial control in the context of the events of recent months in the Russian and world economies, which lead to irreversible changes
in their content. The importance of the study, in addition, is predetermined by the currently increasing connection between the formation of drivers of economic development and the results of research in the field of improving the efficiency of the use of limited production resources. Therefore, the author's end-to-end hypothesis is to consider financial control as a system element of new economic and financial relations, integrated in its content into the main reproductive processes. Along with this, another area of scientific novelty of the research is the search for priority forms of transformation of financial control in the context of the emergence of a new technological space of the national economy, characterized by digitalization. The latter represents the most important reproductive challenge of a functional nature.
By now, the insufficiency of the existing instrumental financial
control, which is confirmed by the processes of financialization of economic development. Excessive dominance of financial interests of an exclusive commercial nature significantly limits
investment activity in national reproduction. Therefore, the authors suggest that the priority
direction of the development of financial control is to determine its universal embeddedness in new financial
relations.

Keywords: финансы, финансовый контроль, financial control, экономические отношения, economic relations, воспроизводство, блокчейн, blockchain, social reproduction, finance