Pfungwa uye kukosha zvemari kuzvidzora, zvinangwa zvayo uye zvinangwa

Kukosha zvemari kuzvidzora rakaoma kuona. Pamusoro pazvo, inzira ongororo pamusoro legality upi mari kuyerera zvakanaka. Kuvapo chinhu chakadai nokuti kuti mari tinoberekwa chero neHurumende chaitika. In tsika, voitakura kunze nemhaka kudzora zvemari, rakaitirwa ritsigire chokupika zvoupfumi mabasa maererano legality dzavo, feasibility uye legality.

Key zvinhu

Pfungwa uye kukosha mari kuzvidzora ichaongororwa se:

1. mabasa zvikuru akasika neHurumende zviremera dzirikutaririra pamusoro kuchengetwa zenze. kurangwa.
2. Chimwe chikuru zvinhu mari kuyerera Kutarisira pamusoro micro uye makro pamwero anoisa chinangwa ndiko kupa kunyatsoshanda uye kwokugamuchirwa bhizimisi kwema.

Ava zviviri kuti kutsanangura pfungwa uye kukosha zvemari kuzvidzora, vzaimovyazany pedyo mumwe. Ivo akasiyana chete nzira uye zvinangwa, uyewo pasi kuongororwa. Paaiva rokutanga musimboti, kufadza vaiona quantitative, uye kuwedzera, pamutemo uye mari chirango divi, chikuru kumikidzo yechipiri afuke Analytical divi basa.

Chii mari kuzvidzora?

Kune mhando dzakawanda inspections. Vamwe vavo funga mabasa akaitwa nemasangano ari nezvakatipoteredza mumunda, tarisa dzimwe utsanana chirango uye zvichingodaro. D. Zvisinei, zvimwe zvinhu zvose izvi, uye vazhinji haana kuiswawo pfungwa uye kukosha zvemari kuzvidzora. Financial chirango - kuti ndiyo nyaya huru iri munyaya macheki dzakadaro. Kana tichiita Mapato zvavo kudzidza chokuita mari. Izvi metrics akadai kwemari uye purofiti, mutengo uye profitability, ukoshi akawedzera mutero uye mari, mipiro zvimwe mari uye kuti zvinangwa zvakasiyana. indices ava chakaita zvokugadzirwa uye saka akafukidza zvose zvinobatanidzwa ezvokutengeserana uye mumaindasitiri basa, uyewo mari ukama makambani.

Saka, pfungwa uye kukosha mari kuzvidzora anogona seizvi chine zvinhu zvakasiyana kuti kuitwa zvikuru vakasikirwa chinangwa ichi masangano. The basa rokudzora uyu kuti asimbise zvemari uye vakarondedzera kushanda miviri mamiriro, makanzuru, pamutemo masangano ose chero muridzi, uyewo kwevanhu. Zvose izvi zvakafanira kusika kuridzwa mari mutemo uye tsime-kushanda mashandiro zvemari.

Chinhu uye pasi masimba

Financial ongororo chero pamwero anosimudza nyaya usapinde ukama hurongwa. Akanga asingafariri kana mamiriro edu ezvinhu, hapana michina zvigadziriswe. Chinhu chinonyanya kukosha yaro kwemasayendisiti mari kuti atore nzvimbo iri maumbirwo, kuparadzirwa uye kushandisa omunzvimbo zvemari. Ndicho chinhu kudzora kwakadaro. Uye chinhu ayo:

- the bhajeti nenhamba;
- zvemari zvinoumba pamutemo masangano;
- parameters anoratidza mari ukama, dzinova Masvomhu kunze chete kutora chikamu ezvokutengeserana mabhanga;
- the zviratidzo zvinoratidza musika inishuwarenzi.

Ndizvo zvose huri ndizvidavirire magwaro, inofungidzira, mishumo, etc.

gutsikana

Nokuti kukwana mishumo wenyaya zvakakosha funga mumwe nyaya inokosha. Kureva, pfungwa, zvinoreva uye zviri zvemari kuzvidzora. Chii chinorehwa zviri yakadaro inokosha kushanda nehurumende? Pfungwa iyi zvinosanganisira marudzi akasiyana amabasa kuti vakatakudzwa kubva muchimiro audits uye inspections kana ehurumende masangano kana hurumende dzematunhu. Dzimwe nguva rokuongorora sangano iri mubhengi. akavhiyiwa zvose izvi zviri kuitirwa kuti nechokwadi kubudirira mabasa nemari makanzuru uye paruzhinji masangano. Kuwanda vakadaro kuzvidzora kwacho dzinosanganisira:

- bvunzo zvakagadzirirwa kuzivisa kuzara kuitwa ane mari hunhu kuti bhajeti nemasangano kwete chete, asiwo, uye vanhu;
- kuongorora kwakafanira mari dzinounzwa kubva ehurumende uye nemakanzuru mari uye zvemari;
- ongorora chaiyo kuurayiwa mari kuranga, uyewo zvaidiwa mitemo uye kushandiswa kugamuchira mari yakaipa;
- kuongorora zvinonakisa zvemari uye upfumi mashandiro akaitwa, etc.

Zvinangwa uye Zvinangwa

Kudzora mari zvisikwa aivabatsira anobudirira Implementation pamusoro mari mutemo zvoupfumi masangano uye hurumende. Kana tikafunga pfungwa uye kukosha rokudzora zvemari, ayo zvinangwa uye zvinangwa, zvinova pachena kuti pakupedzisira anotipa Kushanda kwezvinhu inotungamirwa nokuparadzirwa, uye zvakare kushandiswa bhajeti mari dziriko.

Ndipo chinangwa chawo chikuru. Kana ari mabasa, kuti macheki kuitwa zvikuru vakasikirwa muviri iyi:

- nechokwadi kuti rwezvemabhengi, fiscal uye yevagari mutemo ari chikamu mari;
- kuziva rwaikurumidza kuuya uye kukwana kubhadhara mutero munataisireva kuti bhajeti;
- kusimudzira zvakakodzera uye vakarongeka kushandisa mari Rwako;
- ziva kuchengeterwa kuti anogona kuwedzera huwandu mari;
- kuitira kuvimbika kuna nhau uye kuti ndizvidavirire.

Nezvo pfungwa uye kukosha zvemari rokudzora paruzhinji zvekutepfenyura audits. In Kukurukura Pakadaro inozviisa nyaya dzakadai;
- zvakanaka-akanyorwa panguva yakasiyana pamwero zvemari uyewo kururama kuuraya dzavo;
- zvaidiwa mirawu kuitisa Boo. chizvidavirire uye zvinoshanda mutero mitemo;
- anga kushandiswa, uye kubudirira mari mari rehurumende bhajeti uye extrabudgetary mari;
- Nokuzivikanwa Reserve mari uye quantitative kukura paruzhinji mari;
- kudzivirira kwokudarika chokuita kuruzhinji nemauto;
- kuita ngavasununguke uye yokudzivisa basa kuvandudza kuranga zvemari.

nzira

Concept, kukura uye zviri zvemari kuzvidzora zvinogona kuzivikanwa maererano iwayo nzira dzinoshandiswa panguva Kuziva wayo. Kushandiswa imwe nzira zvinoenderana zvinoverengeka, zvinoti on:

- maitiro siyana basa uye pamutemo rekushanyirwa miviri;
- chinangwa uye chinangwa kuzvidzora;
- nhandare nokuda rokuongorora, etc.

Chii chinopa mari kuzvidzora? Pfungwa, ukoshi mifananidzo, kuranga zvemari - vose mashoko aya anofanira kutsanangurwa chete kutsunga nzira chaiyo ongororo. Sei Classified ivavo nzira zvinoshandiswa nenyanzvi?

Maererano nzira ndiite mari kudzora inogona kukamurwa:

- ongororo, umo mibvunzo zvoupfumi basa, mari pakutengeserana vachidzidza uye kushuma mapepa;
- kuongorora kufukidza munhu kumbonyanya paupamhi paiva zvemari uye upfumi nebasa yacho uye kuziva dzemari zvebhizimisi, uyewo tarisiro basa rayo ramangwana;
- zvokuongorora, iro rinoitwa supervisory zviremera nokuti masangano kuti vane rezinesi kuitisa mabasa zvemari;
- pachisara inosanganisira kudzidza pagore kana nguva nenguva mashoko emari nokuita chinhu zvinonyatsorehwa tinyatsonzwisisa hupfumi sangano hwakadzama;
- kuongorora (kuongorora), izvo kuramba vari chikwereti masangano zvakaenzana vatengi;
- odhita, kureva munhu azere kuongorora migumisiro zvemari uye zvoupfumi basa repamutemo kuti dzipupurire yakarurama ayo, legality, kushanda zvakanaka uye kwokugamuchirwa.

marudzi inspections

Zvichienderana kukwanisa ruzhinji simba kana sangano hurumende dzematunhu zvinoshanda chete kana imwe nzira kudzora. Saka, pane macheki:

- Themed kudzidza zvimwe zvine chokuita zvebhizimisi;
- anonzi, kuitisa kuongorora kunobva chete pamusoro nemishumo, pachiyero machira, etc.
- mutero, zvinova rudzi Category uye zvinoitiswa vakuru IMNS.

Migumisiro inspections kwaswedera kumusoro. The chete Kunze ari akapedzisa vamiririri Nhoroondo Chamber of Russian Federation. Pano, kuti Scan ndiye mhedziso zvakakwana yakavhomorwa.

Mabasa vari kuratidzwa chokwadi zvaipesana mutero mitemo uye akaisa mberi vaitaura kugadzirisa avo.

misimboti

All vakaperekedza inspections uye audits hazviitiki pasina mbirikira uye kuronga. izvi pfungwa zvose chokuita zvinodiwa zvinokosha zvemari kuzvidzora. Zvinogonekawo kuti nokupinza kwemitemo uye federalism.

Funga pfungwa, misimboti uye kukosha zvemari kuzvidzora;

1. Kutanga, kwemitemo. The zvemari basa pfungwa iri kuti pakusikwa, kuparadzirwa, uye zvakare kushandiswa mari kuyerera inodzorwa vanotenderwa mitemo iri mutemo zvemari. Kana maererano navo zvinokwanisika kushandiswa siyana coercive matanho mutadzi. Kana sangano asingadi kutevedza zvinodiwa nemitemo uye nezvimwe nemirau, zvirokwazvo zvichaita kunotoreva kusagadzikana mari ukama, uye vachavawo dzimwe migumisiro yakaipa zhinji.

2. Transparency. Pfungwa iyi inoshanda munyika Implementation ino kana mamwe mabasa zvemari. Kunoratidza pacharo pakuti pamberi vagari kuburikidza siyana Vezvenhau vakauya ruzivo pamusoro zviri zvemari uye dzepamutemo mabasa, uyewo pamusoro migumisiro basa rinoitwa audits uye inspections.

3. Federalism. Pfungwa iyi zvinoratidzwa chokwadi kuti, maererano Constitution of Russian Federation pane mutsauko pakati kukwanisa nyaya Russian Federation mumunda rezvemari, panyaya mari, zvikwereti, etc. regulirovaniyanalogooblozheniya

4. Kwakarongwa. Zvaidiwa nheyo iyi zvinotungamirira kuti mabasa uchitikurudzira zvemari ashandiswe neHurumende, chakavakirwa rose hurongwa zvemari uye nokuronga magwaro. nechivako yavo, sezvakarayirwa vaigadzirira, tendero kwaizotevera kuurayiwa yakataurwa akakodzera mitemo nemirayiro.

Pamwe chete huripo yaivakwa mari kuzvidzora rinoitwa pane dzimwe dzakananga misimboti, kureva, rusununguko, zvinhu sezvazviri uye kukwanisa rokuongorora miviri.

mhando kuzvidzora

Sezvaunogona kuona, kuitisa macheki mu kwakafanira mari kuyerera chinofukidza munzvimbo dzakasiyana munzanga.

Ndokusaka kubudirira basa rakadaro kunoenderana ayo sangano, mhando uye nzira.

Funga pfungwa uye kukosha mari kuzvidzora uye ayo mhando. It ane mutsauko zvichienderana sei nyaya iri achiongorora, pamusoro nguva uye etc.

kupatsanura

Funga pfungwa, kukosha uye mhando yemari kuzvidzora zvichienderana siyana chikonzero. Somuenzaniso, inobva kunhaka nguva. kuzvidzora ichi zvemari rakakamurwa rokutanga uye kuitika uye inotevera. All kwemarudzi izvi miedzo dzakazara mubasa mitumbi vari kutarisira kuchengetwa kuranga mari Rwako. Kana pre-kuzvidzora, voitakura pamberi mavambo dzidzo, mamwe kuparadzirwa uye kushandisa dzairamba mari. Chii pfungwa uye kukosha zvemari kudzora ichi mhando? It ndehwokuti kudzivisa kutyorwa chirango zvemari.

Operational kana urongwa macheki yaitwa kare panguva Implementation usapinde kwema. Ivo kudzora risiti uye akaramba kushandisa mari Rwako. basa ravo rinosanganisira pokukurukura timeliness uye rakarurama kuzadzika zvemari mitoro kunyika, etc.

Ndechipi chinangwa chikuru haizopereri verifications? Ivo atarisire zvekushandisa mari yapera zvimwe kwema zvemari. Muchiitiko chino, uyewo dzidziso huru uye kukosha zvemari kuzvidzora. Financial chirango munguva nekutambira Scans zvakajeka zvikuru zvinooneka. Pano unogona kuziva nyore ose kutyorwa zvayo uye kuti dzitaure nzira kudzivirira nezviyero siyana kugadzirisa navo.

Uyewo yokuvamba zvokuzvivaraidza kuzvidzora dzinoiswa kupinda fanira uye nokuzvidira. Wokutanga rinoitwa maererano mitemo ano. Wechipiri - nokutanga ari nomazvo zviremera evoruzhinji bhora.

Concept, kukosha uye mhando yemari kuzvidzora inogona kurondedzerwa zvichienderana chii voitakura mitumbi (nyaya). Muchiitiko chino, kusunungurwa macheki kunze pamusoro chirongwa:

- mitumbi kurovedza omunharaunda kuzvitonga uye vehurumende;
- President;
- Executive miviri.

neHurumende

It kunodiwa kuti Implementation muupenyu munyika fiscal mutemo uye nokusika kupfuura akanaka ezvinhu zvoupfumi Kudzikamiswa.

Pfungwa, kukosha uye basa mari rutivi mamiriro edu kudzora guru. Izvi zvichaita kwete chete iratidzwe kukwana uye yakarurama pamusoro batana bhajeti. Zvinosanganisira uye kudzora kushandisa mari uye zvikwereti zvedu, mamiriro ezvinhu nechitarisiko uye mudzimba chikwereti, mutero uye mikana zvemari uye neropafadzo.

Anotarisira mari Rwako kubva ehurumende Paramende uye zvikurukuru vakasikirwa chinangwa ichi varikutonga masimba. Idzi dzinosanganisira:

- the Federal Treasury;
- Russian Chamber of Accounts;
- Central Bank;
- Service fiscal kuzvidzora.

Mitemo aifarirwa kudiwa pagore nzwisisika audits uye Category macheki uye zvemari zviremera supervisory, kwete chete mamiriro Executive bazi, asiwo vamwe masangano, uyewo Enterprises.

Mamwe masimba

Financial kuzvidzora zvakare kusiyaniswa pamusoro-papurazi uye departmental odhita uye voruzhinji. Ngationgororei navo zvizere.

Saka, Rakakwanira pfungwa uye kukosha zvemari kudzora zvitunha zvemari rokudzora Implementation pamusoro departmental audits. Masangano akadana pamusoro kutsigira mari kuranga, kutanga zvinosanganisira Muushumiri. odhita ake miviri aite inspections pakati masangano iwayo, izvo zvinosanganisirwa runoenzanirana ino. Iroro basa rinoitwa uye mumadhipatimendi akasiyana-siyana. Asi pamusoro-papurazi kudzora kushandisa mari kuyerera inoitirwa kuramba avo masangano bhizimisi haana kuiswawo chero hurongwa.

Mune zvimwe zviitiko, zviri kutaurwa zvakananga mitemo, mabhizimisi masangano aite rimwe fanira odhita. Izvi mhando rokudzora kunogona proactive. Panyaya iyi, iyo Vaongorori vanokokwa kugadzirisa kwokubatsira kambani. Chinangwa yokuedzwa iri kugadza rakavimbika rokuzvidavirira zvemari nhau masangano.

Finance Jobs

Chii pfungwa uye kukosha zvemari rokudzora Russian Federation? Zviri kwazvo kuti mumwe yayo huru nyaya ndiyo Russian Ministry of Finance. Varikutonga masimba anoita mabasa nezveurongwa pachena mutemo uye zviri pamutemo mutemo sectors akadai inishuwarenzi uye vatorwa kuchinjanisa, rwezvemabhengi uye Auditing. Vaiona Bazi Finance uye chizvidavirire nyaya rokuzvidavirira uye nhau, Auditing mabasa, kubudiswa, kugadzirwa uye makopi nematombo anokosha uye nesimbi, etc.

Pfungwa uye kukosha zvemari rokudzora Russian Federation aumbwa zvikuru kuburikidza nebasa womuviri uyu. In basa rayo, Bazi Finance runotungamirirwa nebumbiro remitemo Russia, uyewo mabasa President, mitemo mamiriro, dzomunyika zvibvumirano, etc.

kuvandudza nzira

Panguva ino, pamutemo masimba basa Kusimudzira kunyatsoshanda uye kubudirira macheki rinoitwa navo. Panyaya iyi inonyanya kukosha dzakadaro se:

- kuitwa nevakawanda pfungwa mumunda zvemari kuzvidzora, izvo achaunza yunifomu pamutemo uye methodological nezvigadziko macheki, hwuchavapano pasi zvesayenzi uye methodological kuitika nheyo kunyatsoongorora masangano pamutemo;
- yezwi odhita, unosanganisira kuita supervisory zviremera kuongorora mari uye vakarongeka kushandiswa batana bhajeti.

Mumwe matambudziko makuru ari Implementation rokudzora ndiyo yakaderera kubva muzana kudzokera zvisiri kushandiswa mari budgetary. Naizvozvo zvakakodzera kuti nguva anyatsobudirira ari kuongororwa uye audits sezvo huru nzira rokudzora zvekutepfenyura zvemari.