Ущерб публично-территориальному образованию: проблемы теоретического понимания и квалификации
The article deals with the problem of theoretical understanding of damage to public-law entity as a category of financial (budget) law. From the standpoint of external and interior public financial control bodies the author analyzes the practical issues of prevention, detection, compensation for damage caused to the Russian Federation, subjects of the Russian Federation and municipalities. In context of damage to public-law entity the article considers current trends in the legal regulation of budget funds control and the implementation of the principles of the budget system of the Russian Federation. The author proposes the definition of damage to public-law entity and emphasizes the system-forming importance of this category for the control from external public audit bodies (control). It concludes that the damage to public-law entity as a legal category has unifying significance for the control from external and internal public financial control bodies.