Theoretical Foundations of the State Financial Control and Audit
DOI: 10.33917/es-1.167.2020.53-63
This article presents the theoretical foundations of state financial control and audit. The concept and essence of state financial control and audit are defined, the types and forms of financial control are revealed, and the legal regulation of strategic audit is considered
References:
1. Endovitskaya E.V., Kolesnikova E.Yu., Tulinova E.I. Finansovyi kontrol’ i audit [Financial Control and Audit]. Ucheb. posobie. Voronezh: VGUIT, 2013, 132 p. 2. Lagutin I.B. Regional’nyi finansovyi kontrol’ kak forma finansovogo kontrolya (finansovo-pravovye osnovy) [Regional Financial Control as a Form of Financial Control (Financial and Legal Basis)]. Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta, 2011, no 2, pp. 122–129. 3. Saunin A.N. O ponyatiinom apparate gosudarstvennogo finansovogo kontrolya [On the Conceptual Apparatus of State Financial Control]. Finansy i kredit, 2014, no 13, pp. 78–86. 4. Yalbuganov A.A. Gosudarstvennyi finansovyi kontrol’: sovremennoe pravovoe regulirovanie [State financial control: modern legal regulation]. Moscow, 2014, 126 p. 5. Pavlov P.V. Finansovoe pravo [Financial Law]. Ucheb. posobie. Moscow, Omega-L, 2013, 302 p. 6. Trubnikov V.M. Stanovlenie finansovogo kontrolya v Rossii [Formation of Financial Control in Russia]. Finansovoe pravo, 2013, no 7, pp. 42–45. 7. Federal’nyi zakon ot 7 fevralya 2011 g. N 6-FZ (red. ot 27 dekabrya 2018 g.) “Ob obshchikh printsipakh organizatsii i deyatel’nosti kontrol’no-schetnykh organov sub”ektov Rossiiskoi Federatsii i munitsipal’nykh obrazovanii” [Federal Law of February 7, 2011 No. 6-FZ (as Amended on December 27, 2018) “On General Principles of Organization and Activity of Audit Bodies in the RF Federal Subjects and Municipalities”]. Garant, available at: https://base.garant.ru/12182695/ 8. Federal’nyi zakon ot 5 aprelya 2013 g. N 41-FZ (red. ot 29 maya 2019 g.) “O Schetnoi palate Rossiiskoi Federatsii” [Federal Law of April 5, 2013 No. 41-FZ (as Amended on May 29, 2019) “On the Accounts Chamber of the Russian Federation”]. Garant, available at: https://base.garant.ru/70353474/ 9. Federal’nyi zakon ot 7 maya 2013 g. N 77-FZ (red. ot 3 avgusta 2018 g.) “O parlamentskom kontrole” [Federal Law of May 7, 2013 No. 77-FZ (as Amended on August 3, 2018) “On Parliamentary Control”]. Garant, available at: https://base.garant.ru/70372950/ 10. Federal’nyi zakon ot 5 aprelya 2013 g. N 44-FZ (red. ot 27 dekabrya 2019 g.) “O kontraktnoi sisteme v sfere zakupok tovarov, rabot, uslug dlya obespecheniya gosudarstvennykh i munitsipal’nykh nuzhd” (s izm. i dop., vstup. v silu s 8 yanvarya 2020 g.) [Federal Law of April 5, 2013 No. 44-FZ (as Amended on December 27, 2019) “On the Contract System for State and Municipal Procurement of Goods, Work, and Services” (as Amended and Supplemented, Effective from January 8, 2020)]. Garant, available at: https://base.garant.ru/70353464/ 11. Byudzhetnyi kodeks Rossiiskoi Federatsii ot 31 iyulya 1998 g. N 145-FZ (red. ot 27 dekabrya 2019 g.) [Budget Code of the Russian Federation No. 145-FZ of July 31, 1998 (as Amended on December 27, 2019)]. Garant, available at: https://base.garant.ru/12112604// 12. Belyaev V.P. Kontrol/naya i nadzornaya yuridicheskaya deyatel’nost’: k voprosu o razgranichenii ponyatii [Control and Supervisory Legal Activities: the Question of Delimitation of Concepts]. Pravo i politika, 2014, no 2, pp. 248–255. 13. Belyaev V.P. Kontrol’ kak forma yuridicheskoi otvetstvennosti i garantiya zakonnosti [Control as a Form of Legal Responsibility and Quarantee the Rule of Law]. Zakon, 2012, no 6, pp. 17–26. 14. Kozyrin A.N. Pravovye osnovy gosudarstvennogo i munitsipal’nogo finansovogo kontrolya v Rossiiskoi Federatsii [Legal Bases of State and Municipal Financial Control in the Russian Federation]. Reformy i pravo, 2014, no 1, pp. 75–81. 15. Lapina M.A. Ponyatie i vidy finansovogo kontrolya [The Concept and Types of Financial Control]. Yuridicheskii mir, 2012, no 4, pp. 28–31. 16. Kolesnikov Yu.A. Gosudarstvennyi audit effektivnosti byudzhetnykh raskhodov: pravovoe regulirovanie i sposoby sovershenstvovaniya [State Audit of the Effectiveness of Budget Expenditures: Legal Regulation and Ways to Improve]. Administrativnoe i munitsipal’noe pravo, 2015, no 6, pp. 548–553. 17. Il’in A.Yu., Kotov V.V., Moiseenko M.A. Mekhanizm pravovogo regulirovaniya vnutrennego gosudarstvennogo finansovogo kontrolya [Mechanism of Legal Regulation of Internal State Financial Control]. Moscow, Prospekt, 2015, 96 p. 18. Karatonov M.E. “Nasushchnye” problemy razvitiya i povysheniya effektivnosti gosudarstvennogo finansovogo kontrolya [“Urgent” Problems of Development and Increase of Efficiency of the State Financial Control]. Finansovoe pravo, 2006, no 11, pp. 101–109. 19. Kozyrin A.N. Pravovye osnovy gosudarstvennogo i munitsipal’nogo finansovogo kontrolya v Rossiiskoi Federatsii [Legal Bases of State and Municipal Financial Control in the Russian Federation]. Reformy i pravo, 2014, no 1, pp. 75–81. 20. Shishov A.V. K voprosu o regional’nom i munitsipal’nom finansovom kontrole v RF [On the Issue of Regional and Municipal Financial Control in the Russian Federation]. Fundamental’nye i prikladnye issledovaniya v sovremennom mire, 2015, no 12, pp. 169–172. 21. Nalogovoe pravo [Tax Law]. Ucheb. Moscow, Prospekt, 2015, 376 p. 22. Ryabova E.V. Gosudarstvennyi audit: vozmozhnost’ zakrepleniya dannogo ponyatiya v rossiiskom zakonodatel’stve [State Audit: the Possibility of Fixing This Concept in the Russian Legislation]. Yuridicheskii mir, 2013, no 2, pp. 13–16 |