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Finance and Credit

32(512) - 2012 August

Institutional aspects of state financial control in modern Russia

Vol. 18, Iss. 32, AUGUST 2012

Available online: 12 September 2012

Subject Heading: Financial control

JEL Classification:

DanilovaТ.N. Doctor of Economics, Professor of department "Finance and Credit", the Nizhniy Novgorod Institute of Management - branch of the Russian Academy of National Economy and Public Service under the President of the Russian Federation
professortn@mail.ru

Fedorova Е.А. Graduate Student of department "Finance and Credit", the Nizhniy Novgorod Institute of Management - branch of the Russian Academy of National Economy and Public Service under the President of the Russian Federation
katrina_0786@mail.ru

In the article it is noted that the financial system of the state covers area of the public relations connecting with process of formation, distributions and uses of the centralized and decentralized monetary funds state and municipalities. The mechanism of accumulation of financial resources with the organization of this process can't do without effective and effective institute of financial control. Institutional bases of the state financial control in modern Russia are analyzed. The need of adoption of new institutional decisions with a view of improvement of financial control is revealed.

Keywords: state financial control, budgetary control, budgetary legislation, supervision, audits, auditor activity

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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