INFORMATIZATION OF BUDGETARY CONTROL AS A WAY TO OPTIMIZE THE BUDGETARY PROCESS IN THE RUSSIAN FEDERATION AND SPAIN

Abstract

The article is devoted to the urgent problem of technological support of budgetary control in the context of optimization of the mechanisms of legal regulation of the budgetary process in Russia taking into account the experience of Spain. A comparative analysis of information systems and software complexes for supporting the budget process at all levels was carried out. Particular attention is paid to the analysis of the main information systems used by the state financial control authorities for financial activities, tax administration, as well as budget execution, procurement of goods, works and services to ensure state (municipal) needs. The experience of using software packages to support the budgetary process in Spain with the aim of its efficiency, efficiency and economy made it possible to propose, as a mechanism for legal regulation of the budgetary process, the creation of additional software applications integrated into existing AIS. The newly developed software algorithm in the subsystems of the budgetary AIS of the regional levels, which establishes the possibility of an operative change in the content of the regulatory base, depending on the change in the socioeconomic situation, on the drafting of the budget, in particular, the public procurement planning system, should be referred to the new results of the study.