FORMATION AND DEVELOPMENT OF EXTERNAL STATE FINANCIAL CONTROL IN CONTEMPORARY RUSSIA
The article studies the process of external state financial control formation and development in the sphere of budget legal relations in the Russian Federation for the period from 1993 to 2017 based on an analysis of normative legal acts,monographs and documents relating to this period.The purpose of the study was to study the stages of formation and development of the Accounts Chamber of the Russian Federation and control and accounting bodies of the subjects of the Russian Federation.As a result of the research,conclusions are drawn about the subordination of these institutions to the legislative authorities of Russia,the multi-stage specification of the Russian Federations legislation and their official status and authority,the official recognition of the separation of state financial control into external and internal,and sufficient institutional environment for effective work of the control and accounting bodies of the Russian Federation.Thus,the improvement of the legislation in the field of external financial control has made it possible to create a set of institutional units in Russia that control the effectiveness and rationality of using budgetary funds,and also contribute to suppressing corruption and plundering state resources.
Legislation government Financial Control control and accounting bodies the Accounts Chamber of the Russian Federation
Izmodenov Andrei Shaybakova Lyudmila
Chair of Competition Law and Antimonopoly Regulation,Ural State University of Economics,8 March/Narodnaya Volya st.,62/45,Ekaterinburg,620144,Russia
国际会议
香港
英文
104-106
2018-04-14（万方平台首次上网日期，不代表论文的发表时间）