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International Accounting

15(213) - 2012 April

Conceptual approaches to creation of uniform system of the state and municipal financial control

Vol. 15, Iss. 15, APRIL 2012

Available online: 12 April 2012

Subject Heading: PROBLEMS. OPINION. SOLUTIONS

JEL Classification:

Danilenko N.I. PhD in Economics, associate professor of department “Economics and Management”, honored economist of Russia, Russian Academy of National Economy and Public Service under the President of the Russian Federation, Magnitogorsk branch
danilenko-nikolay@mail.ru

In the article actual problems and lacks of current system of the state and municipal financial control of the Russian Federation are considered. Methodological and conceptual approaches on formation of uniform system of the state and municipal financial control reflecting multilevel character of budgetary relations and unity of the state and municipal finance are offered. Necessity of acceptance of the Federal law «About the state and municipal financial control» in the Russian Federation is proved.

Keywords: state financial control, municipal financial control, uniform monitoring system, control standards, estimation of efficiency of control

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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