Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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STRATEGIC AUDIT AS A TOOL TO ENSURE THE INTEGRATED DEVELOPMENT OF REGIONS AND MUNICIPALITIES: FINANCIAL ASPECTS

Ataeva A.G. 1 Zakirov I.D. 1
1 FGBUN Institute for Social and Economic Research
The authors examine the financial aspects of the strategic audit of socio-economic development of municipalities. Strategic Audit - a set of measures for evaluating the effectiveness of the use of the capacity and resources of the area (including agents), to achieve the strategic objectives for a certain period of time. The authors analyze the level of compliance of the financial capacity of the financial autonomy of municipalities of the Republic of Bashkortostan. Based on the analysis, the authors offer the appropriate territorial development strategy based on the principle of the impact of the program activities of comprehensive plans for socio-economic development of municipalities to increase the financial capacity and financial independence of the territories. The authors present a model assessment of the achievement of the strategic objectives of financial development of the municipality based on the formalization of the graph causal relationships between strategic, tactical and operational levels of management. The authors proposed the direction of development and implementation of strategic development plans of municipalities