International Practice of Assessing the Quality of Public Finance Management and the Possibilities of its Application in Russia

The quality of public and municipal finance management is a frequent subject of study in economic literature. However, most often the articles are reduced to a description of the methodology for assessing the quality of regional finance management approved by the Order of the Ministry of Finance of the Russian Federation dated December 3, 2010 No. 552 "On the Procedure for Monitoring and Assessing the Quality of Regional Finance Management" and an analysis of the results of monitoring conducted by the Ministry of Finance of the Russian Federation based on this methodology. Scientific works do not contain a critical analysis of the assessment methodology itself and the possibilities for its improvement, which determines the relevance of research in this area. The purpose of the article is to study the methods for assessing the quality of public and municipal finance management used in international practice and to determine the possibilities of their use in Russia. Based on the results of the study, a conclusion was made about the focus of foreign methods on conducting cross-country comparative analysis and the impossibility of their full use for assessing the quality of public finance management within the country.

1. Официальный сайт Группы Всемирного банка – Оценка качества государственного управления. URL: https://www.worldbank.org/en/publication/worldwide-governance-indicators/documentation#1

2. Официальный сайт Программы государственных расходов и финансовой отчетности – Методика проведения оценки качества управления финансами. URL: https://www.pefa.org/about