Lukin A.G.Samara State Aerospace University named after academician S.P. Korolev (National Research University), Samara, Russian Federation Lagufk@mail.ru
Subject The article considers the nature of financial control based on the evolution of different scientific views on the matter. Objectives The purpose is to pull various scientific views on the essence of financial control into a single scientific concept reflecting its performance on the practical and theoretical side. Methods The methodology draws on the integrated approach. It enabled to consolidate the results received by various scientists on financial control perspectives. Besides, I apply the dialectic method of knowledge. Results The result of the study is an assumption that the essence of financial control needs to be considered through a set of its characteristics that will help understand the internal nature of this important economic phenomenon. The offered approach will allow owners and managing employees to correctly build in the financial control into the control system and open new prospects for research. Conclusions It is important to apply a multifaceted approach to consideration of the essence of financial control, investigate both external aspects of its manifestation and its internal characteristics in their interrelation.
Keywords: finance, financial control, system of financial control
References:
Pravovoe regulirovanie finansovogo kontrolya v Rossiiskoi Federatsii: problemy i perspektivy: monografiya [Legal regulation of financial control in the Russian Federation: Problems and prospects: a monograph]. Moscow, Norma, INFRA-M Publ., 2014, 383 p.
Yabulganov A.A [Financial control as a legal institution: Milestones]. Izvestiya vysshikh uchebnykh zavedenii. Pravovvedenie = University Proceedings. Legal Science, 2000, no. 3, pp. 84–91. (In Russ.)
Ivanov (Opal'nyi) A.P. Tainy gosudarstvennogo kontrolya [Mysteries of the State control]. Kazan, KSU Publ., 2014, 96 p.
Evzlin Z. Byudzhetnyi kontrol' i sistema gosudarstvennoi otchetnosti pri konstitutsionnom obraze pravleniya [The budget control and system of State reporting under constitutional government]. St. Peterssburg, Tipografiya V.Ya. Mil'shteina Publ., 1913, 164 p.
Sundquist J. The Decline and Resurgence of Congress. Washington, DC, Brookings Institution Press, 1981, 516 p.
Musgrave R.A., Musgrave P.B. Gosudarstvennye finansy: teoriya i praktika [Рublic Finance In Theory and Practice]. Moscow, Biznes Atlas Publ., 2009, 716 p.
Chambers A., Rand G. The Operational Auditing Handbook: Auditing Business and IT Processes. Wiley & Sons, 2010. 900 p.
Greenwood R.P. Handbook of Financial Planning and Control. Gower Pub Co, 2002, 408 p.
Khan D. PiK:Planirovanie i kontrol': kontseptsiya kontrollinga [Planning and control: Concept of controlling]. Moscow, Finansy i statistika Publ., 1997, 800 p.
Hayward S. Audit guide. London, Butterworth and Co (publishers) Ltd., 1991. 291 p.
Lukin A.G. [Postulates and principles of State financial control in the Russian Federation]. Osnovy ekonomiki, upravleniya i prava = Bases of Economy, Management and Law, 2013, no. 5, pp. 29–35. (In Russ.)
Irvin D. Financial Control. London, 1991.
Ryan H.E.Jr., Trahan E.A. Corporate Financial Control Mechanisms and Firm Performance: The Case of Value-Based Management Systems. Journal of Business Finance and Accounting, 2006, vol. 34, no. 1-2, pp. 111–138.
Gracheva E.Yu. [Features of fiscal control formation in pre-revolutionary Russia]. Bankovskoe pravo = Banking Law, 2013, no. 6, pp. 19–29. (In Russ.)
Gvarliani T.E., Cheremshanov S.V. [Taxatation and financial control]. Audit i finansovyi analiz = Audit and Financial Analysis, 2003, no. 4, pp. 5–17. (In Russ.)
Lukin A.G. [On the need to study the nature of an interested user in the financial control information]. Nauchnoe obozrenie = Science Review, 2016, no. 14, pp. 222–232. (In Russ.)
Lukin A.G. [Main characteristics of the essence of financial control] Osnovy ekonomiki, upravleniya i prava, = Bases of Economy, Management and Law, 2012, no. 3, pp. 43–46. (In Russ.)
Mironova O.A. [Internal control in organizations: Problems and development prospects]. Voprosy ekonomiki i prava = Problems of Economics and Law, 2013, no. 57, pp. 120–123. (In Russ.)
Stepashin S.V. [State audit as a medicine for fight against bureaucracy]. Vestnik rossiiskogo universiteta druzhby narodov. Seriya: Gosudarstvennoe i munitsipal'noe upravlenie = Bulletin of Russian Peoples' Friendship University. Series: State and Municipal, 2014, no. 1, pp. 14–20. (In Russ.)
Shokhin S.O. [A new stage in the development of financial control]. Yurist = Jurist, 2013, no. 19, pp. 32–36. (In Russ.)
Komissarov A.V., Poyushcheva E.V., Yashina N.I. [Developing the methodological tools to evaluate the efficiency of financial control in the Russian Federation]. Audit i finansovyi analiz = Audit and Financial Analysis, 2013, no. 1, pp. 8–13. (In Russ.)
Sabitova N.M. [On the principle of consistency in legislation on State financial control]. Kazanskii ekonomicheskii vestnik = Kazan Economic Bulletin, 2014, no. 6, pp. 98–112. (In Russ.)
