The novelties in the legislation of the Russian Federation on public financial control
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Keywords

budget legislation
state financial control
public financial control
the Accounts Chamber of the Russian Federation

How to Cite

Yalbulganov, A. (2014). The novelties in the legislation of the Russian Federation on public financial control. Adam Mickiewicz University Law Review, 3, 265–277. https://doi.org/10.14746/ppuam.2014.3.16

Abstract

The article studies the new legislation of the Russian Federation on public financial control. The author justifies the idea of reforming financial control through the need to fight corruption, which has obtained a warning scale in Russia and threatens the state’s foundations. The article contains an analysis of the powers vested in external and internal state financial control institutions, of entities subject to control and methods of control. The author notes that representations and ordinances issued by control and accounting institutions, based on the results of control activities, are designed to force the violators of financial discipline to eliminate the revealed violations. The author concludes that the necessary condition for effective implementation of public financial control is its clear legal regulation. The article stresses that the improvement in financial control in Russia is based on clearly stated principles, in accordance with international legal principles of independent auditing (control).
https://doi.org/10.14746/ppuam.2014.3.16
PDF (Język Polski)

References

A. N. Kozyrin. Legal regulation of the organization and activities of control and audit bodies: scientific and practical commentary of Article 2 of the Federal Law On General Principles of Organization and Activities of the Control and Accounting Institutions of Constituent Entities of the Russian Federation and Municipal Entities, “Reforms and the Law” vol. 4, 2011.

V. P. Belyaev, Control and supervision legal activity: about distinction of notions, „Law and politics” vol. 2, 2014.

A. N. Kozyrin, Legal basis of state and municipal financial control, „Reform and law” vol. 1, 2014.

R. E Artyukhin, State financial control: contemporary legal regulation, Moscow 2014.

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