Publication: Pоль финансового контроля и ревизии на предприятиях железнодорожного транспорта на рубеже XIX-XX веков
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ASEM
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МИХАЙЛОВА, Жанна. Pоль финансового контроля и ревизии на предприятиях железнодорожного транспорта на рубеже XIX-XX веков = The Role of Financial Control and Audit in Railway Transport Enterprises at the Turn of the XIX-XX Centuries. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 181-188. ISBN 978-9975-75-989-2.
This article examines the study of the application of methods and principles of financial control and audit at railway transport enterprises at the turn of the XIX – XX centuries. This period is characterized by the active development of the transport industry, the construction of new Railways. State financial control of railway transport has been developed in three directions: control of revenues (fees); control of expenditures, and control over the use of government investments. Special attention is paid to the main classification of financial control: preliminary actual control and actual control in the form of audit. These types of financial controls were applied in all areas of railway operations. The results of control and audit played a significant role in the implementation of the financial policy of railway transport enterprises. JEL: M42, N74; CZU: 657.6:656.2”18/19”.
This article examines the study of the application of methods and principles of financial control and audit at railway transport enterprises at the turn of the XIX – XX centuries. This period is characterized by the active development of the transport industry, the construction of new Railways. State financial control of railway transport has been developed in three directions: control of revenues (fees); control of expenditures, and control over the use of government investments. Special attention is paid to the main classification of financial control: preliminary actual control and actual control in the form of audit. These types of financial controls were applied in all areas of railway operations. The results of control and audit played a significant role in the implementation of the financial policy of railway transport enterprises. JEL: M42, N74; CZU: 657.6:656.2”18/19”.
Keywords
financial control, audit, the national audit office, prior to the actual control, railway