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6Научная статья Original article УДК 657.6
ВНУТРЕННИЙ ФИНАНСОВЫЙ КОНТРОЛЬ: ПРОБЛЕМЫ ПРАВОВОГО РЕГУЛИРОВАНИЯ
INTERNAL FINANCIAL CONTROL: PROBLEMS OF LEGAL REGULATION
Бурханова Эльвина Зульфаровна, студент магистратуры ФБОУ ВО «Уфимский университет науки и технологий», Институт права, Кафедра финансового и административного права, г. Уфа, elvina. burkhanova.2000@mail .ru
Burkhanova Elvina Zulfarovna, graduate student of the Federal State Budgetary Educational Institution of Higher Education "Ufa University of Science and Technology", Institute of Law, Department of Financial and Administrative Law, Ufa
Аннотация: Статья посвящена проблемам правового регулирования внутреннего финансового контроля. В статье определено значение внутреннего финансового контроля, очерчено его нормативно-законодательное пространство, исследованы проблемы, препятствующие эффективности систем внутреннего финансового контроля современных отечественных предприятий, намечены пути решения выявленных проблем. Также внимание уделено проблемам внедрения систем внутреннего финансового контроля на предприятиях и его специфике в отраслевом контексте.
S u m m a r y: The article is devoted to the problems of legal regulation of internal financial control. The article defines the importance of internal financial control,
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Столыпинский вестник
outlines its regulatory and legislative space, examines the problems that hinder the effectiveness of internal financial control systems of modern domestic enterprises, outlines ways to solve the identified problems. Attention is also paid to the problems of implementing internal financial control systems at enterprises and its specifics in an industry context.
Ключевые слова: субъект хозяйствования, внутренний финансовый контроль, правовое регулирование, система внутреннего контроля, учетная система, отрасли экономики.
Keywords: business entity, internal financial control, legal regulation, internal control system, accounting system, economic sectors.
The relevance of the chosen topic is due to a number of interrelated circumstances. Firstly, there is an urgent need to systematize the approaches, points of view and opinions of both legislators and academic economists and practitioners to understanding the essence and problems of implementing internal control procedures by business entities. Secondly, there is a prevailing understanding within the legal field of the essence of internal control as an element of the accounting system of the enterprise, which is hardly justified in the context of digitalization. Thirdly, the challenges of the business environment and permanent crises dictate the need to improve the regulatory framework for internal control and audit of business entities. As E.N. Kolesnikova emphasizes in her article, proper legislative regulation is the answer to the need to solve problems that are important for practical activities [6, p.16]. This fully applies to the problems of legal regulation of internal control. Of great concern is the problem of inconsistency in the number of documents (and there is an exponential increase) devoted to the regulation of internal financial control of their quality. This is reflected in the fact that the provisions of most documents duplicate each other, are superficial or unified declarative in nature. This does not allow business entities to form a complete picture of internal control, which would include all areas, objects and features of activity, taking into account the specifics of the industry. The applied component of internal control in the documents of line ministries
and departments leaves much to be desired. The article by I.S. Bobryshev is also extremely interesting. Emphasizing the importance of the process of civil law regulation of financial assets of an organization, the author, speaking about internal financial control, notes that currently its regulation should be reformatted in the context of the digital economy. I.S. Bobryshev believes that it is extremely necessary to develop a domestic regulatory framework for the preferential regulation of internal financial control of the turnover of digital financial assets [3, p. 130]. A.V. Abrosimov agrees with I.S. Bobryshev, noting that "in modern conditions, the existing legal regulation of the financial sector is facing a number of new challenges that require a systematic approach" [1, p. 13]. Namely, the expansion of the legal tools of financial control is dictated by the digital age itself. The author believes that there is a need to adopt a regulatory legal act establishing uniform standards for various branches of financial control. The importance of internal financial control, from the point of view of the author of the article "Research and measures to counteract the issues of internal audit of the enterprise", is due to the fact that internal financial control is the key to "the efficiency of economic activity, accuracy of financial statements and compliance with the requirements of the law" [7, p. 149]. The author repeatedly emphasizes the fact that many enterprises are actively implementing internal control systems, but the results of implementation are unsatisfactory.
V.V. Gainullin, I.I. Latypov, N.R. Ziyatdinov and P.A. Vorobyov in their article [4] analyze the essence and significance of the internal financial control system within the framework of ensuring the economic security of a business entity. The authors emphasize that the independence and objectivity of internal control in the context of corruption, fraud, and conflicts of interest are based precisely on its impeccable regulatory and legislative regulation. Paying tribute to the individual and differentiated approach to the implementation and development of internal control systems, the authors point out that the stages of creation and implementation of the control system, its personnel and technological aspects, methods of evaluating its effectiveness largely depend on legal regulation at all levels - from federal to local [4, p. 128]. The authors of the article "The essence of the internal control system in ensuring the economic
security of an organization" [4] point to the need for regular updating and improvement of the regulatory framework of internal financial control, since a full-fledged adaptation of a business entity to transformations of both the internal and external environment is impossible without an appropriate legal framework. A number of authors [2; 5] explore the problems of legal regulation of internal financial control in the sectoral context. Thus, A.E. Karaseva emphasizes that there are gaps in Russian legislation regulating internal control of settlements with the budget [5, p. 13]. The article by A.N. Akzhigitova, E.R. Mubrakshina and I.R. Garipov is devoted to the normative support of the functioning of internal control systems of enterprises of the military-industrial sphere. The authors identify the following problem: "In a number of specific areas of activity, there are only advisory acts on the implementation of internal control, while there are no binding mandatory norms" [2, p. 31]. The solution to this problem may be the inclusion of a number of norms in such federal laws as "On the State Defense Order", "On procurement of goods, works, services by certain types of legal entities" and "On Protection of Competition". These standards should not recommend, but oblige, for example, the state customer, the head contractor and the contractor to organize, within the framework of the internal control system, measures to ensure compliance with the requirements of legislation on the state defense order. Thus, there are the following problems of legal regulation of internal financial control: a number of key regulatory and legislative documents have not been widely disseminated in the legal environment of Russian accounting; many aspects of internal financial control are outside the regulatory and legislative field. There is an uneven elaboration of internal control positions within the framework of industry differentiation. The solution to this problem could be the adoption of a regulatory legal act establishing uniform standards for various branches of financial control, especially since the problem of inconsistency in the number of documents on the regulation of internal financial control with their quality is of great concern. There is also a need to develop a domestic regulatory framework for the preferential regulation of internal financial control of the turnover of digital financial assets. The independence and objectivity of internal control in the context of corruption, fraud, and conflicts of
interest are based precisely on its impeccable regulatory and legislative regulation, which is impossible without regular updating and improvement of the regulatory and legislative framework. In a number of specific areas of activity, there are only advisory acts on the implementation of internal control, while there are no binding mandatory norms. The solution to this problem may be the inclusion of a number of norms in such federal laws as "On the State Defense Order", "On procurement of goods, works, services by certain types of legal entities" and "On Protection of Competition".
Literature
1. Abrosimov A.V. On the issue of differences in the fundamentals of legal regulation of external and internal state financial control // Law and politics. 2021. No. 7. pp. 12-17.
2. Akzhigitova A.N., Mubarakshina E.R., Garipov I.R. Internal control as an important factor in ensuring financial and economic stability of organizations of the military-industrial complex // Scientific Bulletin of Russia. Military economy. 2021. No. 1. pp.29-35.
3. Bobryshev I.S. Financial assets of an enterprise as an object of civil law research // Humanities, socio-economic and social sciences. 2024. No. 6. pp. 129-134.
4. Gainullin V.V., Latypov I.I., Ziyatdinov N.R., Vorobyov P.A. The essence of the internal control system in ensuring the economic security of an organization // International Journal of Humanities and Natural Sciences. 2024. No. 4-2 (91). pp. 126-129
5. Karaseva A.E. Problems of regulatory regulation of internal control of settlements with the budget in the Russian Federation, foreign practice // Innovative aspects of the development of science and technology. 2021. No. 3. pp. 12-14. [electronic resource]. URL: https://cyberleninka.ru/article/n7problemy-normativnogo-regulirovaniya-vnutrennego-kontrolya-raschetov-s-byudzhetom-v-rf-zarubezhnaya-praktika
6. Kolesnikova E.N. Modern problems of legislative regulation of internal control // Bulletin of the University. 2020. No. 1. pp. 16-22. [electronic resource]. URL:
https://cyberleninka.ru/article/n/sovremennye-problemy-zakonodatelnogo-regulirovaniya-vnutrennego -kontrolya
7. Leyin V. Research and measures to counteract the issues of internal audit of the enterprise // Bulletin of Science and Creativity. 2024. No. 2. pp.148-153. [electronic resource]. URL: https://cyberleninka.ru/article/n7issledovaniya-i-mery-protivodeystviya-voprosam-vnutrennego-audita-predpriyatiya
8. Plakhotya T.V. Development of the methodology for evaluating the internal control system: dissertation ... Candidate of Economic Sciences: 08.00.12 / Rostov State University of Economics "RINH". - Rostov-on-Don, 2015. - 185 p.
© Бурханова Э.З., 2024 Научный сетевой журнал «Столыпинский вестник» №10/2024.
Для цитирования: Бурханова Э.З. ВНУТРЕННИЙ ФИНАНСОВЫЙ КОНТРОЛЬ: ПРОБЛЕМЫ ПРАВОВОГО РЕГУЛИРОВАНИЯ// Научный сетевой журнал «Столыпинский вестник» №10/2024.
