Home  Journals  Finance and Credit  13(589) - 2014 April

About the conceptual framework of the state financial control

Available online: 31 March 2014

Subject Heading: Financial control

JEL Classification: 

Pages: 2-9

The article considers that one of the main conditions the creating the effective system of the state financial control in Russia is formation of accurate, scientifically reasonable and legislatively established terminology. The author analyzes the terms and the concepts established in acts in the sphere of the state financial control. The paper reveals the contradictions in interpretation the notion of species, forms and methods of state financial control. The author concludes that the need of development and adoption of the federal law on the state financial control establishing the general bases of its implementation.

Keywords: state financial control, state audit, terminology, types, forms and methods of financial control, Account Chamber, financial audit, efficiency audit, strategic audit

References:

1. Federal Law “On the general principles of the organization and activity of control and calculating of subjects of the Russian Federation and municipalities” of February 07, 2011, № 6-FZ (In Russ.)
2. Federal Law “About Account Chamber of the Russian Federation” of April 05, 2013 № 41-FZ (In Russ.)
3. Federal Law “On modification of the Budgetary Code of the Russian Federation and separate acts of the Russian Federation” of July 23, 2013 № 252-FZ (In Russ.)

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

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