The use of digital technologies in methods of managing the budget process of the Russian Federation

DOI

10.2991/iscde-19.2019.10How to use a DOI?

Keywords

budget process, automated information system, optimization of the budget process, digital technology, electronic budget, digitalization

Abstract

The article deals with the study of the digital technologies role in optimizing the budget process of Russian Federation. The authors conducted a comparative analysis of information systems and software systems to support the budget process; special attention is paid to the analysis of the main information systems used by the bodies of state financial control, tax administration and budget execution. Based on the technologies analysis for implementing the budget process, the authors attempted to suggest possible ways to optimize it. Purpose: the authors attempted to justify the need for continuous monitoring of the effective distribution of budget expenditures assessment and the ability to quickly obtain information for analyzing the performance of government agencies that regulate the budget process, which is realized only through digital financial technologies. Main results: the authors showed that the financial and legal side of the budget process is developing in the direction of the growing importance of information technology for the implementation of the principle of budget transparency.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - E.A. Razumovskaya
AU  - A.G. Lachihina
AU  - Dukhani Adil Bashir Dahir
PY  - 2019/12
DA  - 2019/12
TI  - The use of digital technologies in methods of managing the budget process of the Russian Federation
BT  - Proceedings of the International Scientific and Practical Conference on Digital Economy (ISCDE 2019)
PB  - Atlantis Press
SP  - 714
EP  - 718
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscde-19.2019.10
DO  - 10.2991/iscde-19.2019.10
ID  - Razumovskaya2019/12
ER  -