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Theoretical and Applied Aspects of Treasury Financial Control in the Context of Improving Financial Discipline

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  • Andrey I. Lukashov

    (Plekhanov Russian University of Economics, Moscow, Russian Federation)

Abstract

The article considers the key aspects of introduction and prospects of development of certain types of treasury services, treasury support and budget (treasury) monitoring. These mechanisms, based on the current form of control, allow to minimize various violations, which helps to increase the financial discipline of participants and non-participants of the budget process. A new term — "treasury financial control" — is introduced into scientific discourse. The methodology for determining the effectiveness and efficiency of treasury services and treasury support is proposed, the use of which will contribute, on the one hand, to the expansion of the theoretical basis for the study of the treasury system, on the other hand, to obtaining an objective assessment of the application of these mechanisms.

Suggested Citation

  • Andrey I. Lukashov, 2025. "Theoretical and Applied Aspects of Treasury Financial Control in the Context of Improving Financial Discipline," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 90-107, June.
    • Handle: RePEc:fru:finjrn:250306:p:90-107
    DOI: 10.31107/2075-1990-2025-3-90-107
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    Keywords

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    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance

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