Contrôle des finances, administration et genèse de l’État en Russie de Pierre le Grand
This article examines the history of the control of public finance during the reign of Peter the Great. It engages in a global and systematic study of the different types of control and their functioning that leads to an analysis of little-known aspects of Peter's reforming activity in the fields of administration and control, and the specification of the distinguishing features of the control system set up in the early eighteenth century. The establishment of the state meant tightening control structures. Control eventually turned into a system resting on a network of agents, responsible for controlling government administration a priori and a posteriori, and on the various interacting techniques and procedures they used to facilitate investigation. Not only did control intensify and become a specialized institution illustrating the state's will to improve its administrative services and ensure a better follow-up of the reforms under way, it also took care of the complex stabilisation policy for public finance in order to cope with the critical financial situation of the time. The article clearly demonstrates that the monarchy made every effort to prevent and crack down on abuse and frauds at all levels of financial administration.