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Contemporary Financial Control: Challenges, Contradictions and Digital Tools for Development

Журнал «Дайджест-Финансы»
т. 24, вып. 1, март 2019

Получена: 05.09.2018

Получена в доработанном виде: 20.09.2018

Одобрена: 04.10.2018

Доступна онлайн: 29.03.2019

Рубрика: FINANCIAL CONTROL

Коды JEL: G00, G29

Страницы: 109-120

https://doi.org/10.24891/df.24.1.109

Tatuev A.A. Kabardino-Balkarian State University named after H.M. Berbekov, Nalchik, Kabardino-Balkar Republic, Russian Federation 
arsen.tatuev@mail.ru

https://orcid.org/0000-0002-6900-9770
SPIN-код: отсутствует

Ovcharova N.I. Surgut State University (SurGU), Surgut, Khanty-Mansi Autonomous Okrug, Russian Federation 
ovcharova@box.ru

ORCID id: отсутствует
SPIN-код: отсутствует

Galyuta O.N. Surgut State University (SurGU), Surgut, Khanty-Mansi Autonomous Okrug, Russian Federation 
galuta@me.com

ORCID id: отсутствует
SPIN-код: отсутствует

Zalevskaya M.A. Surgut State University (SurGU), Surgut, Khanty-Mansi Autonomous Okrug, Russian Federation 
3alevskaya@gmail.com

ORCID id: отсутствует
SPIN-код: отсутствует

Subject This paper discusses the perspective development of modern financial control instruments due to the increasing digitization of the financial system. The paper also examines the challenges and contradictions facing financial control at the present time.
Objectives The paper aims to justify the need for advanced financial control through embedding in the ecosystems of financial markets and digital financial infrastructure with the preservation and development of its external character.
Methods For the study, we used methods of generalization and structural design.
Results The paper says that the main contradiction of the modern financial control is the increasing discrepancy of its organizational and managerial forms to the challenges of financialisation and digitization. The paper proposes to form adapted digital instruments.
Conclusions and Relevance Development of priorities of modern financial control is involves its new organization on the basis of principles of openness, permanence and universality of all participants of financial relations. The results obtained can be used to supplement the implemented main directions of financial technologies development with the system set of digital instruments of financial control.

Ключевые слова: fiscal control, financial system, financialisation, digitization, digital financial infrastructure, blockchain platform

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ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

Свежий номер журнала

т. 24, вып. 1, март 2019

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