The novelties in the legislation of the Russian Federation on public financial control
The article studies the new legislation of the Russian Federation on public financial control. The author justifies the idea of reforming financial control through the need to fight corruption, which has obtained a warning scale in Russia and threatens the state’s foundations. The article contains an analysis of the powers vested in external and internal state financial control institutions, of entities subject to control and methods of control. The author notes that representations and ordinances issued by control and accounting institutions, based on the results of control activities, are designed to force the violators of financial discipline to eliminate the revealed violations. The author concludes that the necessary condition for effective implementation of public financial control is its clear legal regulation. The article stresses that the improvement in financial control in Russia is based on clearly stated principles, in accordance with international legal principles of independent auditing (control).
This article is devoted to the control environment in the context of the internal control system of the enterprise. The author defines the system of internal control, describes internal control elements. There is a detailed description of the elements of the control environment of the enterprise in the article. This article also contains information how to make control environment assessment.
Financial control in the public finance law doctrine is understood as a term that unites any control of national and local governments in financial sphere. This testifies to use of “the law branches approach” to understanding financial control, and the scientists put forward various positions for explain labelling of tax control, exchange control and supervision by the Bank of Russia, including control in the sphere of monetary circulation, as varieties of public financial control. This article proves the failure of the law branches approach use to financial control and suggests “the nature approach”. The closest study of financial control and its comparison with exchange control, tax control and banking supervision with respect to a subject-matter and objectives demonstrates their essential differences. Public financial control does not unite the various types of public control in the financial sphere, but is an independent type of control on a par with tax and exchange control. The differentiation between control and supervision is carried out, first of all, depending on inclusion into financial resources management. The case for audit as a type of financial control is unworkable. Study of the financial control framework allows us to confirm that financial control is a category not only of public law but also of private law and, first of all, financial control is carried out by an owner of financial resources as an interested person of law.
This is the proceedings of the conference dedicated to the theoretical and practical aspects of the financial control in the area of public and private finance.
Its target audience is researchers, faculty members of the universities, post-graduate, master and bachelor students.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/