, , MANAGEMENT OF FINANCIAL RESOURCES BASED ON THE RECOMMENDATIONS OF INTERNAL FINANCIAL CONTROL AUTHORITIES // BSU bulletin. Economy and Management. - 2017. №3. . - С. 3-8.

MANAGEMENT OF FINANCIAL RESOURCES BASED ON THE RECOMMENDATIONS OF INTERNAL FINANCIAL CONTROL AUTHORITIES

DOI: 10.18101/2304-4446-2017-3-3-8 UDK: 336.64

The article deals with the problems of financial management in modern organiza- tions. We emphasize the essence and functions of financial resources management, its significance in ensuring stable financial position of enterprises. The main prob- lems of financial control, as well as the objectives of the system of internal finan- cial control are analyzed in the article. We have revealed external and internal blocks of financial control in dependence on relationships between the subject and the object of control. This bring us to conclusion on the need for strengthening the functions of internal financial audit at enterprises and departments, which will make the system of internal financial control and internal financial audit an effec- tive tool to improve the efficiency of budget expenditures.

financial resources; management of financial resources; financial con- trol; internal financial control; financial management; corporate finance; internal audit; external audit.