THE EXTERNAL STATE FINANCIAL CONTROL FORMATION IN THE RUSSIAN FEDERATION: TRENDS AND CHALLENGES

2018 ◽  
Author(s):  
Andrew Izmodenov
Keyword(s):  
Russian Federation ◽  
Financial Control ◽  
The Russian Federation

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

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.

Law enforcement practice in the field of budget: theoretical-legal and judicial-arbitration aspects

2021 ◽  
Author(s):  
Hristina Peshkova ◽  
Vladimir Pachkun
Keyword(s):  
Law Enforcement ◽  
Graduate Students ◽  
Russian Federation ◽  
Financial Control ◽  
Constitutional Court ◽  
Educational Organizations ◽  
Judicial Practice ◽  
Legal Provisions ◽  
The Supreme Court ◽  
The Russian Federation

The monograph examines the practical aspects of the application of the budget legislation of the Russian Federation in judicial practice — the practice of the Supreme Court of the Russian Federation and arbitration courts, as well as the functions of the Constitutional Court of the Russian Federation on the interpretation of budget legislation. The article analyzes the theoretical and legal provisions of law enforcement activities in the field of the budget, as well as the categories of budget and legal science. For legal scientists, graduate students, students of legal educational organizations, as well as practitioners of courts, financial control bodies and other state and municipal institutions.

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.

scholarly journals Legal bases of automation of Federal Treasury activities in the field of state financial control: problems of using information systems

2021 ◽  
pp. 178-190
Author(s):  
A. O. Logvencheva
Keyword(s):  
Information Systems ◽  
Russian Federation ◽  
Legal Regulation ◽  
Economic Security ◽  
Control Measures ◽  
Automated System ◽  
Financial Control ◽  
Telecommunications Network ◽  
The Russian Federation ◽  
Ministry Of Finance

The strategy of economic security of the Russian Federation for the period up to 2030 defines various directions of ensuring economic security, one of which is to improve the activities of control bodies, including the Federal Treasury, which, in turn, is carried out through the application of various measures, in particular, information, which includes the creation and organization of information systems aimed at automating control activities. The presented research is devoted directly to the analysis of the legal regulation of these information systems. The article discusses the legal foundations of the organization and functioning of information systems specified in the Letter of the Ministry of Finance of the Russian Federation No. 02-10-07/74315, namely the GIS of public Finance management “Electronic Budget”, GIS “Official website of the Russian Federation in the information and telecommunications network “Internet” for posting information on the implementation of state (municipal) financial audit (control) in the field of budgetary legal relations” and GIS “Unified Information System in the field of procurement”. In addition, a study of the legal regulation of systems not mentioned by the Ministry of Finance of the Russian Federation among those contributing to the conduct of state financial control is presented — an automated system for planning control and supervisory activities of the Federal Service for Financial and Budgetary Supervision in executable modules and GIS “Standard cloud solution for automation of control (supervisory) activities”. The impossibility of using the second of these systems when carrying out state financial control measures has been established. In conclusion, the specific directions of the use of the considered information systems in carrying out control measures by the Treasury of Russia are presented. 

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