scholarly journals Prospects for the Internal State Financial Control Development in the Russian Federation

2019 ◽  
Vol VII (Special Issue 2) ◽  
pp. 116-122
Author(s):  
S.S. Galazova ◽  
O.I. Karepina ◽  
T.F. Romanova
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Financial Control ◽  
The Russian Federation

Federal standard for internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”: main provisions

2020 ◽  
pp. 41-48
Author(s):  
Svetlana Ivanovna Oparina ◽  
Olga Vladimirovna Shinkareva
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Control Measure ◽  
Control Measures ◽  
Financial Control ◽  
Federal Standard ◽  
The Russian Federation ◽  
The Government ◽  
Control Implementation

The article is devoted to the analysis of the Federal standard of internal state (municipal) financial control “Implementation of the results of inspections, audits and surveys”, approved by Decree of the Government of the Russian Federation of July 23, 2020 № 1095. The article considers the main provisions of this standard that affect the organization of internal state (municipal) financial control in state/municipal budget or autonomous institutions. In particular, aspects related to the communication of the results of control measures to the managers of control facilities, the peculiarities of the implementation of the results of the control measure, the extension of the deadline for the execution of submissions and instructions were analyzed.

scholarly journals The state and municipal financial control system and innovations in the Russian Federation

2021 ◽  
Vol 9 (1) ◽  
pp. 31-35
Author(s):  
Olga Grabova ◽  
Aleksandr Suglobov ◽  
Anton Grabov
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Financial Control ◽  
Scientific Methods ◽  
General Scientific ◽  
The Subject ◽  
The Russian Federation ◽  
Legislative Support ◽  
Imperative Subject ◽  
Theoretical Foundations

The subject under research of this article is the control and revision (audit) activities institutions in the budgetary sphere in modern conditions. The purpose of the research is to present the system and innovations structuring in the imperative subject-object sphere of control and revision (audit) sphere, as the main aspect of state and municipal organizations management. Research methods: general scientific methods, systemic and institutional analysis. This article summarizes the control and revision (audit) activities theoretical foundations; systematizes the modern institutional internal and external state structure and municipal financial control of the Russian Federation as well as innovations of internal state and municipal financial control, relatively to the legislative support.

Claims for damage to a public-law entity within the implementation of internal State (municipal) financial control: Theory and practice

2021 ◽  
Vol 27 (3) ◽  
pp. 611-626
Author(s):  
German N. SKLYAROV
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Public Law ◽  
Point Of View ◽  
Theory And Practice ◽  
Financial Control ◽  
Control Activity ◽  
Scientific Methods ◽  
General Scientific ◽  
The Russian Federation

Subject. The article analyzes legal mechanisms provided for by the current legislation to implement the measures of financial control bodies in case of revealing damages caused to a public-law entity. Objectives. The purpose is to identify problems to compensate for damage a public-law entity at the stage of implementing the results of control activity, and to find solutions. The solutions will enable to unify the activities of State (municipal) financial bodies, which will increase the effectiveness of the control. Methods. The study employes general scientific methods, like analysis, synthesis, induction and deduction, as well as formal logical and comparative law methods. Results. In the practice of financial control bodies, there are different approaches to determine damages to public-law entities. The same financial violations are treated by different financial control authorities through different legal mechanisms. The lack of common terminology and methodology is a problem that affects the performance of control bodies. Conclusions. It is necessary to classify financial violations from the point of view of their qualification and economic impact. The concept of damage should be disclosed in laws and regulations of the Ministry of Finance of the Russian Federation, or directly in the Budget Code of the Russian Federation, and formalized in methodological recommendations for calculating the amount of damage caused to public-law entities.

INNOVATIONS IN THE SYSTEM OF INTERNAL STATE (MUNICIPAL) FINANCIAL CONTROL OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 2 (8) ◽  
pp. 37-41
Author(s):  
M. A. DOLGOPOLOVA ◽  
Keyword(s):  
Russian Federation ◽  
Internal State ◽  
Legal Regulation ◽  
Financial Control ◽  
The Russian Federation ◽  
Theoretical Foundations

This article highlights the theoretical foundations of internal state financial control implemented in the Russian Federation. In this aspect, innovations in the legal regulation of the activities of control bodies are considered, in particular, fundamental changes in the provisions of the Budget Code of the Russian Federation concerning the organization of internal state (municipal) financial control are considered. The processes of optimization and structuring of control powers in the field of state (municipal) purchases are considered. The upcoming stages of introducing innovations in the system of internal state financial con-trol are highlighted.

Budget system of the Russian Federation

2021 ◽  
Author(s):  
Fatima Ninalalova
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
Federal State ◽  
Financial Control ◽  
Budget Process ◽  
Educational Standards ◽  
Composition And Structure ◽  
The Russian Federation ◽  
State Educational ◽  
Budget System

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.

scholarly journals Financial Control over the Implementation of the “Megasience” Class Scientific Projects: Current State and Prospects of Improvement

2021 ◽  
Vol 16 (4) ◽  
pp. 39-46
Author(s):  
O. V. Boltinova
Keyword(s):  
Research And Development ◽  
Russian Federation ◽  
The State ◽  
Financial Control ◽  
Federal Programs ◽  
Current State ◽  
The Russian Federation ◽  
The Creation ◽  
Innovative Economy ◽  
Budget System

The paper is devoted to financial control exercised over the implementation of “megasience” class scientific projects. In order to create an innovative economy, the State continues to develop research and development, in particular the creation of unique projects of the “megasience” class. Funding for such studies is usually carried out from budgets of various levels of the Russian Federation’s budgetary system as part of priority national projects or federal programs. Therefore, state financial control over the effective and targeted use of funds of the budgets of the budget system of the Russian Federation gains importance. The paper discusses the current conditions of state financial control over the implementation of scientific projects of the “megasience” class, defines the list of subjects possessing the powers of both internal and external state financial control, highlights their differences and characteristics. The author carries out the analysis of monitoring as one of the activities of the Accounts Chamber of the Russian Federation, where emphasis is made on budgetary monitoring. The paper analyzes problems and shortcomings in the implementation of state financial control over the scientific projects. It also describes the features of the current state of state financial control and highlights tendencies of its development and improvement.

DEVELOPMENT OF STATE FINANCIAL CONTROL UNDER THE CONDITIONS OF THE PRIORITIES OF SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

2020 ◽  
Author(s):  
O. I. Tishutina ◽  
V. O. Kalenuk
Keyword(s):  
Economic Development ◽  
Russian Federation ◽  
Financial Control ◽  
Present Stage ◽  
Socio Economic Development ◽  
The Russian Federation

The paper identifies the problems of state financial control in the Russian Federation at the present stage. The directions of improving the methods of state financial control, as well as the introduction of standardization in the system of state financial control are proposed

Sign in / Sign up

Export Citation Format

Share Document