Аннотации:
The development and implementation of budgetary policy is impossible
without effective financial control, which is a tool for ensuring effective management of
resources and property of the state in compliance with the principles of economy, efficiency,
performance, and transparency. It becomes even more relevant nowadays, when new
trends in the development of financial control emerge in the Republic of Kazakhstan.
The state financial control sphere narrows down, while non-state control expands. There
is a shift from the next to the previous financial control. The object of financial control
gradually transforms. Scientific novelty of this study lies in the development of theoretical
and methodological provisions and practical recommendations for defining the nature of
financial control, its subject matter, goals, and classifications for studying the effectiveness
of low-budget organisations in the Republic of Kazakhstan (RK). Rules, regulations,
procedures, and costs are being replaced by planned goals, results, and efficiency. This requires a new conceptual approach to the essence of financial control and its place in the
public finance management system. The practical significance of the study results lies in
their use for the efficiency improvement of budgetary institutions’ cooperation.
