კონფერენცია

∘ Mikheil Chikviladze ∘ Tamar Atanelishvili ∘ Nodar Silagadze ∘
HISTORICAL ASPECTS OF STATE FINANCIAL CONTROL IN GEORGIA

Summary

This article covers some aspects of establishment and functioning of the financial control body. In particular, the following issues are discussed: Short-term experience in functioning of the “State Controller” in the Democratic Republic of Georgia (1918-1921); some aspects of the Chamber of Control and its successor State Audit Office in post-Soviet period. According to the findings of the research, at the first stage, the independent control institute could not function fully due to forceful “sovietization” of Georgia; the scopes of activities of the Control Institute which began functioning in the beginning of the 1990s has systematically been expanding and it is integrated with international profiling organizations; recently, this Institute has undergone reforms which led to the establishment of the State Audit Office with reformed functions. Its legal base mainly meets modern requirements and the ”Institute” is an important supporting factor for the economic development of the country.

Ivane Javakhishvili Tbilisi State University Paata Gugushvili Institute of Economics International Scientific C O N F E R E N C E S "ECONOMY – XXI CENTURY"

E ISSN 2587 - 4691	∘ Mikheil Chikviladze ∘ Tamar Atanelishvili ∘ Nodar Silagadze ∘ HISTORICAL ASPECTS OF STATE FINANCIAL CONTROL IN GEORGIA Summary This article covers some aspects of establishment and functioning of the financial control body. In particular, the following issues are discussed: Short-term experience in functioning of the “State Controller” in the Democratic Republic of Georgia (1918-1921); some aspects of the Chamber of Control and its successor State Audit Office in post-Soviet period. According to the findings of the research, at the first stage, the independent control institute could not function fully due to forceful “sovietization” of Georgia; the scopes of activities of the Control Institute which began functioning in the beginning of the 1990s has systematically been expanding and it is integrated with international profiling organizations; recently, this Institute has undergone reforms which led to the establishment of the State Audit Office with reformed functions. Its legal base mainly meets modern requirements and the ”Institute” is an important supporting factor for the economic development of the country.