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Methodological Recommendations in the System of Regulation of Internal State Financial Control

Author

Listed:
  • T.V. Saakyan

    (Financial Research Institute, Moscow, Russian Federation; HSE University, Moscow, Russian Federation)

  • Yu.V. Barabanova

    (Financial Research Institute, Moscow, Russian Federation)

Abstract

In this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control. The research holds both theoretical and applied significance, as a scholarly interpretation of this issue has not been previously undertaken and its examination will enable the full potential of the studied methodological guidelines to be realized in practice. The research is based on a review and analysis of theoretical approaches to defining the social purpose of regulating public relations. The article provides a brief description of the components of the public administration mechanism and the scholarly understanding of the role of recommendatory norms. Considering their practical application, the authors elucidate the essential characteristics of methodological guidelines for the implementation of internal state financial control.

Suggested Citation

  • T.V. Saakyan & Yu.V. Barabanova, 2026. "Methodological Recommendations in the System of Regulation of Internal State Financial Control," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 110-121, June.
    • Handle: RePEc:fru:finjrn:260307:p:110-121
    DOI: 10.31107/2075-1990-2026-3-110-121
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    Keywords

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    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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