Home  Journals  Finance and Credit  10(538) - 2013 March

On financial independence of municipal control and audit bodies

Available online: 19 March 2013

Subject Heading: Municipal finance

JEL Classification: 

The establishment of the municipal financial control is the final stage of forming an integrated system of external financial control in the Russian Federation, facilitating the implementation of fiscal policy, rationality and efficiency of local budgets. In this regard, the financial system at local government level is largely due to the establishment and proper organization of the control and audit bodies of municipalities. In the article analyzed one of the basic principles of financial control - the independence, the estimation of its practical application, as well as a number of proposals aimed at improving the legislation in the study area.

Keywords: local government, the municipal financial control, control-counting agencies, the principle of financial independence

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

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