pravoПравоприменениеLaw Enforcement Review2542-15142658-4050Dostoevsky Omsk State University10.52468/2542-1514.2023.7(2).85-95pravo-795Research ArticleПРИМЕНЕНИЕ НОРМ ПРАВА ОРГАНАМИ ГОСУДАРСТВЕННОЙ ВЛАСТИTHE LAW ENFORCEMENT BY PUBLIC AUTHORITIESФинансовый контроль как фактор эффективного управления публичными закупкамиTsaregradskaya Yu.K. Financial control as a factor of effective public procurement managementhttps://orcid.org/0000-0002-7931-8497КикавецВ. В.KikavetsV. V.

Кикавец Виталий Викторович – кандидат юридических наук, доцент, профессор кафедры финансового права 

117418, г. Москва, ул. Новочеремушкинская, 69

ResearcherID: AAD-2180-2021  

Vitaly V. Kikavets – PhD in Law, Associate Professor; Professor, Department of Financial Law

69, Novocheremushkinskaya ul., Moscow, 117418

ResearcherID: AAD-2180-2021 

viking0071@mail.ruhttps://orcid.org/0000-0001-7510-382XЦареградскаяЮ. К.TsaregradskayaYu. K.

Цареградская Юлия Константиновна – доктор юридических наук, доцент, профессор кафедры финансового права 

125993, г. Москва, Садовая-Кудринская ул., 9 

ResearcherID: G-7651-2018

Yulia K. Tsaregradskaya – Doctor of Law, Associate Professor; Professor, Department of Financial Law

9, Sadovaya-Kudrinskaya ul., Moscow, 125993

ResearcherID: G-7651-2018  

ukmsal@mail.ruРоссийский государственный университет правосудияРоссияRussian State University of JusticeRussian FederationМосковский государственный юридический университет имени О.Е. Кутафина (МГЮА)РоссияKutafin Moscow State Law University (MSAL)Russian Federation202322062023728595Copyright © Кикавец В.В., Цареградская Ю.К., 20232023Кикавец В.В., Цареградская Ю.К.Kikavets V.V., Tsaregradskaya Y.K.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://enforcement.omsu.ru/jour/article/view/795

Финансовое обеспечение публичных закупок за счет бюджетных средств требует создания и функционирования надлежащей системы публичного финансового контроля, что предопределило цель исследования. В ходе исследования подтверждены гипотезы: о наличии особого вида финансового контроля – публичного финансового контроля в сфере закупок; о трансформации методов публичного финансового контроля сферы закупок с привычных традиционных на мониторинг, который формирует новую модель финансового контроля – цифровой финансовый контроллинг публичных закупок. Представлены авторские определения публичного финансового контроля в сфере закупок и цифрового финансового контроллинга публичных закупок. Новизна исследования заключается в структурировании финансового контроля как фактора эффективного управления публичными закупками в России. Особо отмечен приоритетный метод – финансовый контроллинг публичных закупок, позволяющий при помощи риск-ориентированного подхода минимизировать роль «человеческого фактора» в сфере публичных закупок, а также сократить затраты на организацию контрольных мероприятий и содержание значительного штата органов финансового контроля.

The subject

The subject. Financial security of public procurement at the expense of budgetary funds requires the creation and functioning of an appropriate system of public financial control implemented not only by public authorities (legislative, executive, judicial) but also by society. It is shown that the objectivity of control is formed by the parallel financial control, both from the state and society. This interaction forms a public management system in the field of public procurement, guaranteeing the balance of public and private interests.  The goal of the study: confirming the hypothesis that there is a particular type of financial control, the public financial control of public procurement. General scientific (analysis, synthesis, method of modelling) and private scientific (comparative-legal) methods are used to achieve the goal. 

The main results

The main results. The authors' definition of public financial control of public procurement is a combination of state financial control, departmental financial control, internal financial control (internal financial audit) and public financial control, aimed at the compliance of customers with the rules of financial law and legislation on public procurement for effective and proper use of budgetary funds, as well as other resources aimed at protecting the public interest in the process.

Taking into account the large-scale use of digital technologies in the financial control of public procurement, we confirm the hypothesis about the transformation of methods of public financial control of procurement sphere from the traditional ones to monitoring, or digital financial control of public procurement, viewed as one of the main methods of curement. Given that digital technologies are quite actively used in public administration, the application of public procurement control is an effective method that allows checking the legality and properness of public finance expenditure. The novelty of the study lies in structuring financial control as a factor of effective management of public procurement in Russia.  Conclusions. The authors emphasize the priority method: financial controlling of public procurement allows using the risk-based approach to minimize the role of the "human factor" in public procurement and reduce the costs of organizing controls and maintaining a large staff of financial control bodies. 

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The authors declare that there are no conflicts of interest present.