- PII
- S1026-94520000617-6-1
- DOI
- 10.31857/S20000617-6-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 11
- Pages
- 77-86
- Abstract
- The author analyses conceptual fundamentals of financial control: its definition, functions and role. Based on an analysis of the legal mechanism for implementing the internationally recognised financial control principles set out in the Lima declaration of the INTOSAI guiding principles of financial control, and of the organizational principles of financial control in various countries, the author comes up with recommendations that are aimed at improving the legal regulation of state and municipal financial control in Russia in connection with the draft federal law on state financial control being developed.
- Keywords
- financial control, public financial control, finances, public finances, finance functions, financial system, principles of financial control
- Date of publication
- 01.11.2012
- Number of purchasers
- 1
- Views
- 1239
RAS Social ScienceGosudarstvo i pravo
- ISSN (Print) 1026-9452
- ISSN (Online)2713-0398
Koncepciya i principy` finansovogo kontrolya
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library