Effective development process of the state financial control in Russia

Abstract

The subject of the research is the development process of the state financial control in Russia. The research methodology consisted of a legalistic, analytical methods and a systematic approach. ; Elena Chernikova - Russian Presidential Academy of National Economy and Public Administration, Russia ; Maxim Prokoshin - Russian Presidential Academy of National Economy and Public Administration, Russia ; Elena Chernikova – Professor, Doctor of Law, Candidate of Economics. Head of Department of Legal Regulation of Economy and Finance Institute of Public Administration and Management of the Russian Presidential Academy of National Economy and Public Administration. Research topics: Financial Law, Comparative Law, Judicial Power & Legal Procedures. Author of more than 200 scientific publications in Russian and English. Member of Centre for Information and Research Organisation in Public Finance and Tax Law in the Countries of Central and Eastern Europe. Member of International Association of Financial Law (Russia). ; Maxim Prokoshin – Candidate of Sciences, Docent of the Department of Legal Regulation of Economy and Finances Institute of Public Administration and Management of the Russian Presidential Academy of National Economy and Public Administration. Member of the Centre for Information and Research Organisation in the Public Finance and Tax Law in the Countries of Central and Eastern Europe. Research topics: Tax law, Budget law, Business law, Comparative Law. Author of more than 43 scientific publications in Russian and English. ; Elena Chernikova: ec8064@mail.ru ; 36 ; 39 ; 12-13 ; Chernikova E., Vysotskaya O. (2010), Financial security as an element of the state national security system, "Law" no. 7. ; Constitution of the Russian Federation of 1993 (Journals of Laws N 237). ; Federal Law of 19.07.2018 "On Amendments to the Budget Code of the Russian Federation" and Article 4 of the Federal Law "On Amendments to the Budget Code of the Russian Federation and Recognizing Certain Provisions of Legislative Acts of the Russian Federation" (Journals of Laws N 222-FZ). ; The Budget Code of the Russian Federation of 31.08.1998 (Journals of Laws No. 145-FZ). ; Resolution of the Government of the Russian Federation of 15 April 2014, "On Approval of the State Program of the Russian Federation Management of Public Finances and Regulation of Financial Markets" (Journals of Laws No. 320). ; Resolution of the Third Arbitration Court of Appeal dated 8 of April 2015 (Journals of Laws No. 03АP-1240/15). ; Decree of the Government of the Russian Federation of 30 December 2013 "On the Program for Improving the Efficiency of Managing Public (State and Municipal) Finances for the Period until 2018" (Journals of Laws No. 2593-p). ; Order of the Ministry of Finance of Russia of 03.10.2018 "On Approval of the Standard for the Federal Treasury to Implement Internal State Financial Control" Verification of the provision from the federal budget of subsidies to federal budget and autonomous institutions and / or their use (Journals of Laws N 203n). ; Draft federal law "On Amendments to the Budget Code of the Russian Federation in terms of improving state (municipal) financial control, internal financial control and internal financial audit", adopted on 1 reading of 19.09.2018 (Journals of Laws N 493988-7). ; Official Letter of the Ministry of Finance of the Russian Federation of 29 December 2014, "On compensation for damage to a constituent entity of the Russian Federation caused by a violation of the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relations" (N 02-01-10 / 68389). ; Official Letter of the Ministry of Finance of the Russian Federation of 14 July 2014 "On the requirements contained in the orders of the bodies of state (municipal) financial control" (N 02-10-09 / 34216).