Top.Mail.Ru
Preview

Vestnik Universiteta

Advanced search

External financial control in the Russian Federation: the essence and legal framework

https://doi.org/10.26425/1816-4277-2019-3-151-157

Abstract

The genesis of the essence and foundations of the legal regulation of financial control in Russia since the market reforms of the 1990s and to the present time has been considered. The current regulatory framework and general characteristics of the system of external state and municipal financial control in the Russian Federation have been introduced. The main provisions of the Federal law dated 7 February 2011 No 6-FZ «On general principles of organization and activity of control and accounting bodies of the Russian Federation and municipalities» have been considered. The main tasks, remaining at the present stage of development of the system of state financial control in the Russian Federation have been disclosed.

About the Author

V. K Khomushku
Accounts chamber of the Republic of Tuva
Russian Federation

Khomushku Vasilii - Chairman of the accounts chamber of the Republic of Tuva

Kyzyl



References

1. Konstitutsiya Rossiiskoi Federatsii (prinyata vsenarodnym golosovaniem 12.12.1993 g.; s uchetom popravok, vnesennykh Zakonami RF o popravkakh k Konstitutsii RF ot 30.12.2008 g. № 6-FKZ, ot 30.12.2008 № 7-FKZ, ot 05.02.2014 g. № 2-FKZ, ot 21.07.2014 g. № 11FKZ) [Constitution of the Russian Federation (adopted by nationwide vote on December 12, 1993 (with amendments introduced by the RF laws on amendments to the RF Constitution of December 30, 2008 № 6-FKZ, on December 30, 2008 № 7-FKZ, on February 02, 2014 № 2-FKZ, dated July 21, 2014 № 11-FKZ))]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

2. Nalogovyi kodeks Rossiiskoi Federatsii. Chast’ pervaya ot 31.07.1998 g. № 146-FZ (red. 27.12.2018 g.) [Tax Code of the Russian Federation. Part One on July 31, 1998 № 146-FZ (ed. December 27, 188)]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

3. Nalogovyi kodeks Rossiiskoi Federatsii (chast’ vtoraya) ot 05.08.2000 g. № 117-FZ (red. ot 25.12.2018 g.; s izm. i dop., vstup. v silu s 25.01.2019 g.) [Tax Code of the Russian Federation (Part Two) on August 05, 2000 № 117-FZ (as amended on December 12, 2018; as amended and added, entered into force on January 25, 2019)].Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

4. Byudzhetnyi kodeks Rossiiskoi Federatsii ot 31.07.1998 g. № 145-FZ (red. ot 27.12.2018 g.) [Budgetary Code of the Russian Federation on July 31, 1998 № 145-FZ (as amended on December 27, 2018)]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

5. Federal’nyi zakon «O Schetnoi palate Rossiiskoi Federatsii» ot 05.04.2013 g. № 41-FZ (red. ot 07.02.2017) (s izm. i dop., vstup. v silu s 28.06.2017) [Federal Law «On the Accounts Chamber of the Russian Federation» on April 05, 2013 № 41-FZ (as amended on February 07, 2017) (as amended and added, entered into force on June 28, 2017)]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

6. Federal’nyi zakon «Ob obshchikh printsipakh organizatsii zakonodatel’nykh (predstavitel’nykh) i ispolnitel’nykh organov gosudarstvennoi vlasti sub’’ektov Rossiiskoi Federatsii» ot 06.10.1999 g. № 184-FZ (red. ot 06.02.2019 g.) [Federal Law «On the general principles of organization of legislative (representative) and executive bodies of state power of the subjects of the Russian Federation» on October 06, 1999 № 184-ФЗ (as amended on February 06, 2019)]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

7. Federal’nyi zakon «Ob obshchikh printsipakh organizatsii mestnogo samoupravleniya v Rossiiskoi Federatsii» ot 06.10.2003 № 131-FZ (red. ot 06.02.2019) [Federal Law «On the general principles of the organization of local self-government in the Russian Federation» on October 06, 2003 № 131-FZ (as amended on February 06, 2019)]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

8. Federal’nyi zakon «Ob obshchikh printsipakh organizatsii i deyatel’nosti kontrol’no-schetnykh organov sub’’ektov Rossiiskoi Federatsii i munitsipalnykh obrazovanii» ot 07.02.2011 g. № 6-FZ (red. ot 27.12.2018) [Federal Law «On the general principles of organization and activity of control and accounting bodies of the subjects of the Russian Federation and municipalities» on February 07, 2011 № 6-FZ (as amended on December 27, 2018)]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

9. Federal`nyi zakon «O vnesenii izmenenii v stat`i 3 i 16 Federal`nogo zakona «Ob obshchikh printsipakh organizatsii i deyatel`nosti control`no schetnykh organov sub``ektov Rossiiskoi Federatsii i munitsipal`nykh obrazovanii» ot 27.12.2018 g № 566-FZ [Federal Law «On Amendments to Articles 3 and 16 of the Federal Law «On General Principles of the Organization and Activity of Control and Audit Institutions of the Subjects of the Russian Federation and Municipalities» № 566-FZ dated on December 27, 2018]. Available at: Spravochnaya pravovaya sistema «Konsul’tantPlyus» (accessed 17.01.2019).

10. Bystryakov A. Y. Gosudarstvennyi finansovyi kontrol’ uchebno-metodicheskii kompleks [State financial control: educational complex], M.: RUDN, 2011, 271 p.

11. Golovanov E. B., Mikhalina L. M., Ekimova K. V. Rol’ i znachenie ekologicheskoi nagruzki v sisteme regional’noi ekonomicheskoi bezopasnosti [The role and importance of environmental pressure in the system of regional economic security], Vestnik Yuzhno-Ural’skogo gosudarstvennogo universiteta. Seriya: Ekonomika i menedzhment, 2018, Vol. 12, I. 4, pp. 14-25.

12. Gordienko M. S. Analiz planovykh dokumentov byudzhetnoi politiki Rossiiskoi Federatsii [Analysis of planning documents of the budget policy of the Russian Federation], Problemnyi analiz i gosudarstvenno-upravlencheskoe proektirovanie [Problem analysis and public administration design], 2013, Vol. 6, I. 5, pp. 129-143.

13. Dvurechenskikh V. A. Natsional’nyi kontrol’ [National control], M.: Izdatel’skii dom «Finansovyi kontrol’ [Financial control]», 2008, 21 p.

14. Ekimova K. V., Krylov V. A. Manipulyatsii na fondovom rynke: sushchnost’, vidy, modeli identifikatsii. Zapadnyi opyt [Manipulations in the stock market: the essence, types, models of identification. Western experience], Ekonomika i predprinimatel’stvo [Economy and entrepreneurship], 2017, I. 6 (83), pp. 757-760.

15. Pyatanova V. I., Shash N. N. Razvitiye instrumentariya finansovogo menedzhmenta v rossiiskikh universitetakh [Development of financial management tools in Russian universities], Vestnik Rossiiskogo ekonomicheskogo universiteta im. G. V. Plekhanova [Bulletin of the G.V. Plekhanov Russian Economical University], 2018, I. 3 (99), pp. 123-131.

16. Shuvalova E. B., Gordienko M. S. Nalogovaya l’gota kak instrument povysheniya kachestva gosudarstvennogo regulirovaniya finansovykh protsessov [Tax exemption as a tool to improve the quality of state regulation of financial processes], Innovatsionnoe razvitie ekonomiki [Innovative development of the economy], 2018, I. 1 (43), pp. 271-280.

17. Shuvalova E. B., Shishkin A. V., Ekimova K. V., Gordienko M. S. Monitoring of the Russian Federation // SGEM International Multidisciplinary Scientific Conference on Social Sciences and Arts, 2017, I. 1-3, pp. 479-485.


Review

For citations:


Khomushku V.K. External financial control in the Russian Federation: the essence and legal framework. Vestnik Universiteta. 2019;(3):151-157. (In Russ.) https://doi.org/10.26425/1816-4277-2019-3-151-157

Views: 973


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 1816-4277 (Print)
ISSN 2686-8415 (Online)