General Requirements for a System of Quality Assurance of General Government
In modern conditions, ensuring the quality of financial management is the main direction for sustainable development of organizations in the general government sector. The scientific hypothesis was the assumption that the currently used analytical system for assessing the quality of financial management does not provide reliable information on the basis of which effective management decisions can be applied. The purpose of this article is to develop theoretical approaches to ensuring the quality of financial management in organizations of the general government sector. The aggregation method, as well as economic and mathematical methods were used to set and solve the following problems: a review of the existing financial management quality assessment system in the Russian Federation was conducted, its strengths and weaknesses were identified; the structure of a functional model for ensuring the quality of financial management in the general government sector was developed, which allowed us to develop an analytical framework and to highlight the subjects for evaluating a multicriteria model for assessing the quality of financial management.