АНАЛИЗ ВЛИЯНИЯ АДМИНИСТРАТИВНЫХ МЕР НАКАЗАНИЯ НА НЕЦЕЛЕВОЕ ИСПОЛЬЗОВАНИЕ БЮДЖЕТНЫХ СРЕДСТВ В СИСТЕМЕ ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ
Аннотация
В данной статье представлены подходы к пониманию нецелевого использования бюджетных средств. Отражено место нецелевого использования бюджетных средств в государственных документах стратегического характера, определяющих положения национальной и экономической безопасности. Отражена динамика данных документов, подчеркивающая рост проблемы нецелевого использования бюджетных средств. Систематизированы деструктивные последствия нецелевого использования бюджетных средств для экономической системы страны. Проведена статистическая оценка связей между показателями, характеризующими применение административных мер воздействия на субъекты, допустившие нецелевое использование бюджетных средств, и показателями количества административных нарушений, связанных с нецелевым использованием бюджетных средств. Определены виды административных нарушений, связанных с нецелевым использованием бюджетных средств, воздействие на которые оказывают вероятность и размер применяемых мер административного воздействия. Построены регрессионные модели взаимосвязей данных факторов. Сделан вывод о ключевой роли субъектов финансового контроля в противодействии нецелевому использованию бюджетных средств.
Литература
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