Gurukota kuzvidzora, ayo mifananidzo, chinangwa. zvemari kuzvidzora hurongwa. Financial kuzvidzora uye odhita

Financial kuzvidzora uye odhita - chinokosha nzira kuunza nekodzero mabasa ehurumende uye ayo masangano yose, masangano uye vagari zvikuru. Ivo hunoratidza pokutarira feasibility pamusoro yavaive uye kushandisa mari. Chimbofunga mimwe akadzama chii chinoumba kwegadziriro kuzvidzora zvemari, izvo achaongorora nzira dziripo, anobvumidzwa kuitisa odhita mabasa.

Purpose uye Zvinangwa

Chinangwa zvemari kuzvidzora kuti ritsigire zvaidiwa pamusoro mashandiro mari. In inofanira dzinounzwa sezvo huru zvinangwa:

1. Ongorora kuitwa isati mitumbi dzomunzvimbo kuzvitonga uye hurumende vagari nemasangano.
2. Pokudzora pokuita nemitemo mari kushandiswa, Masvomhu uye okuchengetera zvinhu.
3. Chivimbo chakasimba wokushandiswa matunhu neminisiparati uye ehurumende emakambani mari dziri dzavo operative utariri kana zvoupfumi utariri.
4. Madzivirirwe kubviswa kutyorwa mitemo.
5. Kuziva yomunyika kugadzirwa reserves.

The Implementation mabasa aya kunovimbisa nokusimbaradza kurayirirwa, izvo zvinozoita ari vebato mutemo. Financial kuzvidzora ndiyo kunobatsira, vachishandisa iyo anoedza kuomerera ramakanzi hurongwa mukufamba vane chekuita. Kunoitawo kuti vaongorore kubudirira uye kururama kwemashoko nezviito, zvaidiwa mamiriro zvido.

Mhando yemari kuzvidzora

Kupatsanura chakaumbwa siyana zvinodiwa. Zvichienderana kuurayiwa nguva kusiyanisa kwakazoitwa, ano uye rokutanga yokuedzwa. Mukupera nyaya, muitiro rinoitwa kuti kwema chokuita maumbirwo, kuparadzirwa uye kushandisa mari. Izvi mhando rokuongorora kwakakosha ari kudzivirira yokusazvibata. The kuitika kuzvidzora zvemari rinoitwa ari weboka kutengeserana. Tevera-up odhita kuitwa mushure abovementioned zviito. Panyaya iyi, iyo inofungidzirwa mamiriro chirango, kuwana kutyorwa, ziva nzira yokudzivisa uye vatora matanho kuvabvisa. A mutsauko kuri proactive uye fanira yokuedzwa. The yokupedzisira rinoitwa kana maererano zvinodiwa nomurayiro, kana inobva Mutongo gona zviremera. Zvichienderana mitumbi, izvo atange muitiro, zvinotevera mhando yemari kuzvidzora;

1. Presidential.
2. Mumiriri zvitunha yeko kana nehurumende simba.
3. Public.
4. Independent.
5. Intraeconomic uye departmental.
6. Executive zvitunha zvavo kugona.

Finance Departmental kuzvidzora iri vakaurayiwa ane simba rakakodzera uye nechinangwa vachiongorora wekuongorora mukati hurongwa hwavo. Zvakafanana nzira iri maumbirwo vechitendero kana magariro masangano. Vamwe zvakafanana uyewo ane dzakawanda zvemari kuzvidzora.

Mukuwedzera

Marudzi budgetary zvemari kuzvidzora anotsanangurwa muna Art. 265 BC. Idzi dzinosanganisira:

1. Rokutanga macheki anoitwa mukufamba inokurukura chirongwa zvekushandisa uye kwemari kuronga.
2. The kuitika dzokororo. Wakaitwa mukubata nomumwe nyaya chokuita bhajeti vaurayiwe.
3. Tevera ongororo. Zvinonzi kunoitwa kudzokorora uye akabvumirwa nhau zvinyorwa kuti Implementation pakati zvemari.

State rokuongorora

kuzvidzora zvemari uye budgetary kwakadaro kuteererwa zvemitemo, nevarikutonga (kusanganisira zvikuru wakasika) nokuda batana hurumende. Of Kunyanya kukosha munharaunda iyi ine Presidential Mutemo, izvo inodzora matanho kuitira ongororo yakadaro. Gwaro rinotaura kuti nzira nechinangwa kudzorwa yeUnited kuronga mari uye bhajeti mari mukuronga, sangano mari kutenderera. Panguva yake zvakaongororwa mamiriro chikwereti, munyika reserves, kushandisa chikwereti mari. Panguva iyoyowo rinotarisira urongwa zvakanakira uye zvinobatsirawo nokure mari kutenderera.

zvidzidzo

The mitemo isingachinji mutsauko pakati mashandiro uye masimba mitumbi kuita zvemari uye zvoupfumi kuzvidzora. masangano aya kunorondedzerwa mitemo. Financial kuzvidzora akapiwa kuti:

• Nhoroondo Chamber of Russian Federation.
• CB.
• Bazi Finance.
• Federal kutarisira uye kuongorora basa.
• Kuzvidzora uye odhita Zvivako nevarikutonga miviri.
• Customs Service.
• Zvimwe zviremera gona.

State kudzora mari kunogona kuita uye mumiririri miviri.

This Inter Check

kuzvidzora kwakadaro rinoitwa munyika Finance:

• Committees.
• Ministries.
• Religious / masangano evanhu uye mamwe masangano dziri departmental marongerwo.

Kuitisa anotonga zvemari zvavakatemerwa mune iyi, vakuru masangano kuMudzidzisi, zvikuru akasika odhita madhipatimendi, pasi kazhinji zvakananga Mukuru Ushumiri, komiti kana zvimwe zvinhu, nyaya yacho ichangobva kutaurwa. MAD mamiriro basa anoita audits pakati STRUCTURAL zviumbu hushumiri kuti kushandisa pachena mari, kanenge kamwe pagore. Unscheduled rokuongorora yakaitwa pachishandiswa mirayiridzo Vakuru, Zvaitongwa matare uye rwokutsvakurudza masimba, uyewo kana kwokuchinja vatariri weboka kana liquidation. Nguva yose odhita - hapana mazuva anopfuura 40. Kuwedzera nguva inobvumirwa nemvumo musoro, kuti atange kudzokorora. kuzvidzora kwakadaro rinoitwa kuti Finance:

• Kuziva miedzo nokushomeka uye kuba mari uye pfuma, vamwe kutyorwa chirango mumunda usapinde kutenderera.
• Kudziridza vaitaura kuti kubviswa zvinokonzera nemamiriro kusazvibata.
• Matanho wokugadzirisa vapari vemhosva zvaparadzwa, uye zvichingodaro.

Internal zvemari kuzvidzora nemasangano

Akaita maererano zvokudya Federal Law nhamba 119. The zvemari kuzvidzora uye odhita nemasangano ndiro basa akazvimirira mabasa uye vanhu. Nokufamba audits kwakadaro rakaidzwa;

• Accounting mashoko.
• Muripo uye ugari magwaro.
• The mutero kudzoka.
• Performance zvimwe sungiro zvemari uye zvinodiwa zvoupfumi sangano.

Specificity basa

Kuita macheki yakadaro inofanira kodzero kudare mvumo iyi. Qualified vanhu achida kuti tiite basa iri pachavo, vanogona kutanga basa pashure hurumende kunyoresa nzira, somunhu entrepreneur, kuti vawane rezinesi uye kupinda mashoko ari mamiriro remazita makambani. Yaibvumira zvinyorwa zviri rakapa:

1. Central Bank (nokuti mabhanga kudzokororwa kwemaBhaibheri ekare).
2. Department Inishuwarenzi Rinotungamirira (kuongorora makambani ari inishuwarenzi).
3. MOF (nokuti mari mari odhita uye exchanges vanoita zvakafanana macheki).

Mhando kuzvimirira zvesangano

Independent kudzora zvebhizimisi mari anogona kuva proactive uye anosunga. Chokutanga rinoitwa pasi mhinduro yacho nyaya zvakananga. Fanira zvemari kuzvidzora masangano akaita nokuda:

• The dzendege.
• muviri yekubvunza.
• Court.

Federal Law № 119 hwakadzama netsika inodzora nyaya chokuita kubhadhara wevanoongorora akaunzi basa, vakuru sangano kuti kutadza kuita fanira inspections, murayiro advertising wekambani kodzero kuitisa zvichiongororwa mabasa.

yepamusoro rokuongorora

zvemari kuzvidzora hurongwa unoshanda maererano inoomesera zvinodiwa nomutemo. The chatingatevedzera odhita anoitwa yakazvimirira muviri kunogona achasimbiswa, mvumo mune zvenhau, akumbirwa ari audited sangano, pamusoro pfungwa kana kutanga kuti muchuchisi. Pamusoro kuonekwa zvikanganiso zviri Implementation rokudzora zvemari, izvo zvakazoita kuti kurasikirwa nokuda musoro State, mumwe muiti aigona kuzviuru:

1. The zvachose kukura varasikirwa.
2. Mari kwanisa apiwa kuongorora.
3. Chirango kutyorwa kuri deducted mune bhajeti.

Recovery rinoitwa mumatare.

Independent ongororo: zvinoitwa waivako

The odhita tsika yakakamurwa muzvikamu akawanda:

1. Tinyatsonzwisisa munhu anoda kubetserwa zvinodiwa.
2. Inotungamirwa vemifananidzo mapoka uye kuziva mabasa.
3. rokuongorora kuronga.
4. Maonero yomunyika kuzvidzora.
5. Risk zvitupa.
6. Implementation tsika uye zvinokosha zvesangano.
7. The Consolidated Mushumo.
8. Kuvhara musangano.
9. Kuongororwa zvabuda.

kasitoma zvinodiwa

Danho iri anonzi regadziriro. Sezvo chikamu Artist vake kuzivisa zvikumbiro uye zvinodiwa nyaya, wana yenzira kuzosangana navo. For zvinobudirira Implementation pamusoro kuyaruka vari kunze kubvunzurudza netsvimbo, nokuda foromani. Nokuti Implementation rokutanga Danho zvinokurudzirwa kubatanidza vashandi kuMudzidzisi (mutero machinda, consultants uye zvichingodaro.). Zvakaitika nezvawagara nemakasitoma uyewo avo unyanzvi achabvumira pachinoperera kuitira waguta mutengi zvinodiwa.

urongwa

Zvinonzi ichiitwa yechinangwa musangano boka rokutanga. Pairi mushandi ose mune basa, anonyaradza inounganidzwa rokutanga chokutambudzika ruzivo. Planning kunosanganisira kukura ane odhita nzira. Zvinofanira kuva zvinobvira kusangana akaratidza zvinodiwa mutengi. Uyezve, nzira vanofanira kufunga ndingangokuvara ngozi uye zvoupfumi zvinoumba basa. Musangano wokutanga kunofanira kuva vashandi choupfu mutengi, mudonzvo achiita basa racho. Pakapera musangano anofanira kuisa deadlines, purogiramu, pakuongororwa funga zvimwe nyaya kushanda basa.

Tinyatsonzwisisa yayo odhita mari kambani

Sezvo chikamu odhita mabasa vatambi vanofanira kunzwisisa zvinokosha kuzvidzora nzira, izvo aishandiswa nemhosva kune akasimba. Izvi zvinosanganisira, Inter Alia, zvinosanganisira muitiro nokuvhara mashoko zvemari. The Contractor anofanira kuona nzira chokuita zvinokosha zvinhu zviri munhoroondo. Panguva danho iri, imi kugadzirira kana kunatsurudza mapepa, kusanganisira kurondedzerwa, marudzi ongororo nokuti nzira dzose.

The ndingangokuvara ngozi

chiitiko fanira ari kuita kunyatsoongorora zviri odhita anoita kuzvidzora Ezvemutauro dziri zvinokosha nzira wayo odhita wekambani. Artist unoberekawo tsika kupima mitoo kuti vane nzwisisika. Izvi zvakakodzera kuziva akavimbika dzavo uye zvakarurama, kuderedza Vhoriyamu odhita basa.

General uye zvinokosha zvesangano

Chokupika mamwe maitiro, zvainanga mberi achidzikisa odhita pangozi kuti Zvakanyanya Kunaka Panguva Yepamuviri chechetere. Vari akaita maererano vakawanda uye gwapa macheki dzokutambura matanho, maererano kwedu nzira. Mugadziriro yechinangwa vakawanda uye zvinokosha zvesangano zvinogona kuitwa kutsvakurudza uye kuongorora zvakawanda data, apo mashoko chikuru kuongororwa sezvo yakavimbika.

Consolidated mushumo

It anokwevera chinoongorora mikana uye ngozi yacho, migumisiro yacho odhita vari muchidimbu. Kuti aite izvi,

1. Kukurukurwa uye akatsunga chinokosha nyaya kuzivikanwa muna odhita.
2. Yaidzorwa odhita ngozi kuzivikanwa muna kuronga uye kunyatsoongorora chidhiraivho iri kambani.
3. Rinorondedzera kuwedzera ubatanidzwe mutengi mashoko.
4. It abudisa wemauto cheki ine Analytical chizvidavirire mapepa.
5. Akagadzira mhedziso.

kuvhara musangano

Zvinonzi, somunhu rokutanga, kunze chete chikamu vashandi akakodzera pakati mutengi. Zvinotevera nyaya dzinokurukurwa uye vakaongorora mu yechinangwa musangano:

1. Kunyora mashoko zvemari.
2. Tsamba musoro.
3. Matambudziko kuzivikanwa muna ongororo kwacho uye nzira dzavo mhinduro.
4. Mibvunzo pamusoro mitero.
5. Other zvisingagadziriswi nyaya (kana).

Pakazopera musangano avo vaivapo musi vashandi zvinofanira kuuya chete kunzwisisa nyaya dzinokurukurwa. Panguva iyoyo pamusangano kuti vakabvuma kwokupedzisira vanotenderwa mazita okugadzirisa vakanyoresa kuita Masvomhu, uye munyaya tsanangudzo uye mamwe mashoko anodiwa. Zvinokurudzirwa kubata musangano pamberi yokupedzisira kwemamiriro kufarirwa.

The zvabuda

Pamusoro kuvakwa odhita anofanira vakaongorora basa vatambi, vaiva chikamu boka. basa ravo hunoyerwa maererano kunyatsoshanda chourongwa yakatanga chirongwa uye kuita odhita. Mune chiitiko zvaaikanganisa basa vanofanira disassembled panguva zvayo pamusangano.

Pokudzora rwezvemabhengi uye zvikwereti nemasangano

Financial kudzora masangano aya ari kuitwa nedanho achiposa kushandiswa, mubhizimisi, Masvomhu. Banking cherechedzo kunodiwa kuitira kwokushandisa chikwereti mari. Zvinonzi zvainanga kusimbisa kurangwa zvemari.

Basa Billing ongororo mukuru mamiriro

Zvemari uye upfumi kuzvidzora inomira somumwe anokosha zvikamu muripo hurongwa. Nokuda kwayo Implementation vaipa ari yakarurama, kukwana uye timeliness mari chizvarwa, yakarurama uye kururama kwemashoko mari. Kunyatsoshanda bvunzo kunoonekwa sechinhu chinodiwa vabudirire zveupfumi mutemo, akatsiga kushanda administrative midziyo. The odhita anodawo kuziva zvinopikisana mabasa masangano aripo nomutemo. The zvemari kudzora zvebhizimisi rinoitwa pakureva ose mabasa ayo rose uye aro nomumwe mabhizimisi dzakabatana. Audits pachena chikuru basa maakaundendi. Verification mutemo unoti nezvaIshmaeri zvemari uye mamwe ezvoupfumi mabasa boka. Izvi zvinobvumira kuti nokukurumidza kuona kutyorwa, kuunza vaishungurudza kuti kururamisira.

odhita mukamuri

It anoshumira aitungamirira Auditing muviri munyika. Maererano BC, namasimba Chamber of Accounts ndokwaanosimbiswa. Zvikurukuru, izvozvo anodzora kuurayiwa zano zvemari, hurumende bhajeti mari, vatorwa uye mudzimba chikwereti, nzira zvikunde vasabatanidzwe mutero.

Bazi Finance

Maererano wehurumende nhamba 329 30 June 2004, Bazi Finance anoita sezvo yeUnited Executive muviri kuti zvokurimisa mashandiro kukura wehurumende nemaitiro uye normative murau pakati dzine:

1. Banking, vatorwa kuchinjanisa, inishuwarenzi, mutero, budgetary basa.
2. Financial nhau uye kuti ndizvidavirire.
3. Auditing.
4. Processing, kugadzirwa uye kuparadzirwa simbi dzinokosha uye nematombo.
5. Tsika mabasa uye kumisa kukosha zvifambiswe motokari uye zvinhu.
6. Investment iri mari chikamu mudyandigere.
7. Patinoita uye sangano rotari.
8. Akadzika uye rwokudhinda kutengeserana.
9. Mari kwoutsinye basa.
10. Kurwisa mari laundering uye ugandanga kuramba.

Bazi Finance anoona uye rinotarisira basa Federal Mutero Service, basa inishuwarenzi uye bhajeti kutarisirwa uye kuongorora. The Ushumiri anochengeta cheki maitiro yemirau panhau dzine chokuita dzemaitirwe uye kuunganidzwa vachibhadhara, kugadzwa mutengo zvifambiswe motokari uye nenhumbi pedyo Customs Service. Mabasa ayo, Bazi Finance anotungamirirwa zvatinopiwa reMitemo, bazi Federal Law, MABASA President uye Hurumende, dzakawanda zvibvumirano. basa The Ministry chiri kuitwa pamwe nevamwe miviri yeUnited Executive uye kwematunhu uye matunhu neminisiparati mumatunhu, masangano veruzhinji uye dzimwe shamwari.

Other nyaya

Mumiririri miviri mukufamba mari kuzvidzora vanogona kugamuchira kubva Executive hurongwa nezvinhu zvose zvinodiwa kufarirwa urongwa zvemari uye kuongorora mashandiro avo. Federal Treasury kugadzira uye pre-kuongorora kuvhiyiwa pamwe vanobatsirwa uye mamaneja (kusanganisira pamusoro). Recent kuita chinhu odhita wokushandiswa mari kuagamuchira. vakuru vakuru vanobvumirwa kuita rokudzora akaisa matunhu neminisiparati uye hurumende nemasangano, kusanganisira bhajeti.

nzira

Finance kuzvidzora anogona kuitwa nenzira dzakasiyana-siyana. The zvihombe vanosanganisira:

• Odhita.
• Analysis.
• Check.
• Ongororo.
• Observation nezvakadaro.

Nzira Inonyanya runoonekwa kuti audited. Inosanganisira kuongorora chezvinhu mapepa, maererano kuti zvinoenderana zvemari uye nezvimwe kushandiswa. The odhita zvakare chokuita date chekuchengeta uye kuti ndizvidavirire. Sezvo chikamu nzira iyi anoteererwa Inventory. The odhita anogona revatema (pamberi) uye haangotongi. Zvichitevera chiitiko, inofanira akambochera yakaitwa vachiongorora mashoko. Kubva musi uyu, zviyero vari kutorwa kubvisa kutyorwa (kana vakanga akawanikwa). Observation pfungwa familiarization chete mamiriro hupfumi basa yacho. The Ongororo inogona kushandiswa nzira dzakadai kuongorora uye nemibvunzo. cheki ichi rinoitwa pasi panzvimbo. The nenyaya yaiva Havakoshi, kushuma nokudzikama magwaro. Nzira dzose idzi nechinangwa kuziva kusiyana zvinodiwa nomutemo uye kuranga nekukasika.

mhedziso

Finance kuzvidzora anopindura chinzvimbo inokosha muripo nemamiriro mamiriro. It kunogona kuitwa nenzira dzakasiyana-siyana uye mabasa kuti kugadzirisa nyaya yakasiyana. Zvisinei, pasinei zvapo ichi, mari kuzvidzora ndehwokuti kuziva kutyorwa, kuvabvisa, vachiongorora zvaidiwa kuti unhu yesangano iri nomutemo. Inoshanda uye nenguva ongororo chendangariro akatsiga kushanda masangano, mamiriro zvivako. Zvinokosha kusimbaradza upfumi mamiriro ezvinhu munyika.