The System of Internal Financial Control of Budget Institutions

Abstract

Modern practice of managing subjects functioning under conditions of intense competition in the market confirms the legitimacy of the statement what rationally generated system of the intra-firm financial control is the foundation of their development on the basis of incomes stabilization, efficiency and competitiveness increase of their activity. The advantages of internal financial control of budgetary organisation are such achievements, as execution clearness, legality, legitimacy and timeliness of execution of the state tasks. Owing to these development of the mechanisms of internal (intra-firm) financial control of budgetary organizations should should be paid special attention with a view of the necessity of effective system of self-sufficiency of the managing subjects required by the market in order to increase the volumes, quality and timeliness of satisfaction of the demand for medical services. Development of the system of internal financial control of budgetary organisation will be carried out for conventional public health institution. The analysis of the state of internal financial control in a number of the surveyed budgetary organisations of public health showed that now there is a practice of reaction to the revealed lacks of the departmental control and traditional non-exacting internal audit there.