UDC 336.14
Authors
Zhaglin V. V.
Higher School of State Audit (faculty) of Moscow
State University M. V. Lomonosov, Moscow Russia
Abstract
Currently, a new concept of state management is being built in
terms of the formation of a sovereign financial management system. A special role
in this is played by the transformation of the budget legislation of our country.
One of the leading roles in this process is occupied by the activities of the Treasury
of Russia. It is the activity of this body that embodies the driver of digitalization
in the budgetary sphere of our country. The budget process is being transformed
thanks to the launch of a unified accounting system, an electronic budget, a system
of treasury payments and settlement and payment services, the construction
of an open and transparent system for providing subsidies to legal entities, automated authorization of operations, treasury support and maintenance. There are
new approaches to budget control, views on the redistribution of individual powers
of control bodies and the elimination of unnecessary duplicate powers.
The introduction of new instruments by the Federal Treasury led to the development
of new trends in budget law, the digitalization of budgetary legal relations,
and also changed the place of the Treasury in the structure of executive power.
Keywords
budget process, treasury payments, institution, legal relations, treasury.
