IMPROVING THE SYSTEM OF STATE FINANCIAL CONTROL IN THE ERA OF DIGITAL TRANSFORMATION

This article provides a comprehensive analysis of the evolution, current state and strategic vectors of development of the system of state financial control (GFC) in the Russian Federation. The methodological basis of the research was a systematic and comparative analysis, the study of legal acts and official reporting data, as well as a synthesis of conclusions from the corpus of modern scientific publications. The author consistently explores the institutional, legal, and technological constraints constraining the effectiveness of the GFC, paying special attention to the chronic problem of misuse of budget funds. The paper substantiates the thesis that the traditional, retrospective control model has exhausted its potential in the context of the digital economy and the requirements for targeting budget expenditures. A detailed analysis of the opportunities offered by the integration of information systems, the introduction of artificial intelligence and big data technologies, and the development of real-time treasury monitoring has been carried out. Based on international experience (INTOSAI, the practice of the USA and China) and advanced domestic developments, the concept of transition to a proactive, continuous and risk-oriented model of “future control” is formulated, integrating efficiency audit, strategic audit and preventive compliance. It is concluded that the success of this transformation depends not only on technological investments, but also on political will, harmonization of legislation, development of human resources and the formation of a new culture of financial responsibility. The implementation of the proposed roadmap can transform the GFC from a tool for fixing violations into a key mechanism for strategic management of public finances, ensuring economic security and sustainable development of the country.