6+

Legal support of the state financial control in modern Russia

Send me via email

Authors


graduate student
Russia, Nizhny Novgorod Institute of Management, a subsidiary of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
[email protected]


Doctor of Economics, Professor, Department of Finance and Credit
Russia, Nizhny Novgorod Institute of Management, a subsidiary of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation
[email protected]

Abstract

The state financial system covers area of public relations which is connected with process of formation, distributions and uses of the centralized and decentralized monetary funds state and municipal unions. The mechanism of accumulation of financial resources along with the organization of the given process can't do without effective and effective institute of financial control. In the light of changes occurring in our country, both administrative, and legal, it is possible to assert with certain confidence that preconditions of successful realization of all problems facing the state, root, first of all, in effective system of financial control. In the given work all aspects of legal maintenance of the state financial control in modern Russia are collected together and analysed. Necessity of acceptance of new decisions concerning legal registration of financial control in Russia is revealed; also existing laws and standard documents are investigated, corresponding conclusions are drawn. Necessary, timely and expedient ways of the decision of an investigated question are offered. The project of possible results owing to acceptance of the offered decisions is prepared.

Keywords

the state financial control, budgetary control, the budgetary legislation, supervision, audits, auditor activity.

Print Friendly, PDF & Email

Categories of article:

Read also

No items found

Suggested citation

Fedorova Ekaterina Aleksandrovna , Danilova Tatiana Nikolaevna
Legal support of the state financial control in modern Russia// Modern Management Technology. ISSN 2226-9339. – #6 (30). Art. # 3005. Date issued: . Available at: https://sovman.ru/en/article/3005/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


References

  1. The budgetary code of the Russian Federation from 7/31/1998 N 145-FZ [Biudzhetnyi kodeks Rossiiskoi Federatcii ot 31.07.1998 N 145-FZ]. ConsultantPlus 2011.
  2. The federal law from 1/11/1995 № 4-FZ (ред. From 29.12.2010г.) “About Audit Chamber of the Russian Federation” [Federalnyi zakon ot 11.01.1995 g .№ 4-FZ (red. ot 29.12.2010g.) “O Schetnoi palate Rossiiskoi Federatcii”]. The Adviser Plus 2011.
  3. The federal law from December, 30th, 2008 N 307-FZ “About auditor activity” (with changes from July, 1st, 13, on December, 28th, 2010, on May, 4th, 1, on July, 11th, 2011) [Federalnyi zakon ot 30 dekabria 2008 g. N 307-FZ “Ob auditorskoi deiatelnosti” (s izmeneniiami ot 1 iiulia, 13, 28 dekabria 2010 g., 4 maia, 1, 11 iiulia 2011 g.)]. ConsultantPlus 2011.
  4. The decree of the President of the Russian Federation from 25.07 1996 (from amendment from July, 18th, 2001) “About measures on maintenance of the state financial control in the Russian Federation” [Ukaz Prezidenta Rossiiskoi Federatcii ot 25.07 1996 g. (s izm. ot 18 iiulia 2001 g.) “O merakh po obespecheniiu gosudarstvennogo finansovogo kontrolia v Rossiiskoi Federatcii”]. The Adviser Plus 2011.
  5. The decree of the President of the Russian Federation from July, 18th, 2001 “About a recognition become invalid for point 5 of the Decree of the President of the Russian Federation from July, 25th, 1996 N 1095″ About measures on maintenance of the state financial control ” [Ukaz Prezidenta RF ot 18 iiulia 2001 g. “O priznanii utrativshim silu punkta 5 Ukaza Prezidenta Rossiiskoi Federatcii ot 25 iiulia 1996 g. N 1095 “O merakh po obespecheniiu gosudarstvennogo finansovogo kontrolia”]. The Adviser Plus 2011.
  6. Time rules of auditor activity in the Russian Federation, confirmed by the Decree of the President of the Russian Federation from 12/22/1993 N 2263, items 10 and 18 accordingly [Vremennye pravila auditorskoi deiatelnosti v Rossiiskoi Federatcii, utverzhdennye Ukazom Prezidenta Rossiiskoi Federatcii ot 22.12.1993 N 2263, p.p. 10 i 18 sootvetstvenno]. ConsultantPlus 2011.
  7. The order of the President of Russian Federation N 65-RP from 14.02.2006г. “About celebrating of the 350 anniversary of an establishment of the state financial control in Russia” [Rasporiazhenie Prezidenta RF N 65-RP ot 14.02.2006g. “O prazdnovanii 350-letiia ustanovleniia gosudarstvennogo finansovogo kontrolia v Rossii”]. ConsultantPlus 2011.
  8. The governmental order of the Russian Federation from 6/15/2004 “About the Position statement about Federal Agency of financially-budgetary supervision” [Postanovlenie Pravitelstva RF ot 15.06.2004 g. “Ob utverzhdenii Polozheniia o Federalnoi sluzhbe finansovo-biudzhetnogo nadzora”]. ConsultantPlus 2011.
  9. The decision of the Federation Council of Federal Meeting of the Russian Federation from March, 16th, 2007 “About the report of the Federation Council of Federal meeting of the Russian Federation of 2006″ About a condition of the legislation of the Russian Federation ” [Postanovlenie Soveta Federatcii Federalnogo Sobraniia RF ot 16 marta 2007 g. “O doklade Soveta Federatcii Federalnogo sobraniia Rossiiskoi Federatcii 2006 goda “O sostoianii zakonodatelstva Rossiiskoi Federatcii”]. Meeting of the legislation of the Russian Federation. N 13. Item 1474.
  10. Nogina O.A. Tax control: theory questions [Nalogovyi kontrol: voprosy teorii]. SPb.: Peter, 2002. С.10.
  11. Ovsiannikov L.N. Economic necessity of the law on the state financial control [Ekonomicheskaia neobkhodimost zakona o gosudarstvennom finansovom kontrole]. The Finance. 2007. N 6. With. 49.
  12. Zyrianova T.V., Danilenko N.I. Methodological and conceptual approaches to creation of uniform system of the state financial control [Metodologicheskie i kontceptualnye podkhody k sozdaniiu edinoi sistemy gosudarstvennogo finansovogo kontrolia]. The Finance and the credit. 2006. N 12. With. 32.
  13. Itckovich B.F. The concept of the state control in the Russian Federation [Kontceptciia gosudarstvennogo kontrolia v Rossiiskoi Federatcii]. 2004. N 20. With. 32. The Finance and the credit. 2004.
  14. Ovsiannikov L.N. State financial control: approaches to standardization [Gosudarstvennyi finansovyi kontrol: podkhody k standartizatcii]. The Finance. 2007. N 2. With. 53.
  15. Shakhrai S.M. Financial control in the XXI-st century [Finansovyi kontrol v XXI veke]. Taxes. 2004. N. 12. With. 4.