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Эволюция подходов к контролю за предоставлением и использованием средств из бюджетов: правовые основы и практические аспекты
The publication presents the results of a study focusing on the legal foundations and practical aspects of state financial control in the Russian Federation. Particular attention is paid to the analysis of legal regulations governing control activities aimed at assessing compliance with the requirements of Russian legislation by participants in relations arising in the process of providing subsidies from budgets to legal entities. The purpose of the study was to determine the role of state financial control as a system as a whole and its individual elements in ensuring the effectiveness of the provision of budget subsidies, as well as to formulate proposals for improving legislation and law enforcement practice in this area. Historical, logical, structural-functional and comparative approaches were applied to analyze the stages of development of legislative norms establishing the grounds for exercising state financial control in the context of the evolution of ways of interaction between the state and business in the period from the date of adoption of the Constitution of the Russian Federation to the present day. The relevance of the work is due to the need for continuous improvement of the effectiveness of budget expenditures, including the effectiveness of the provision and use of funds from the respective budgets of the budgetary system of the Russian Federation to commercial organizations. As a result of the research: gaps and contradictions were identified in the legislation regulating state financial control at the stage of its formation, measures to eliminate them and potential prospects for the development of a modern state financial control system are proposed; the possibility of assessing the effectiveness of the provision of these subsidies by state financial control bodies was investigated; proposals were formulated to improve budget legislation and law enforcement practice in this area, in particular: - introducing the concept of “effectiveness of providing funds from budgets to legal entities” and its definition into budget legislation; - the need to define the subjects and objects of relations arising in the implementation of activities aimed at achieving the effectiveness of the provision of funds from budgets to legal entities, as well as empowering the relevant body to assess its achievement. The practical significance of the study lies in the fact that its results can be used to improve both legislation and methodological and organizational approaches based on it to analyze and evaluate the effectiveness of providing funds from budgets to legal entities used by state financial control bodies in practice, which will contribute to increasing the effectiveness of budget expenditures.