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Сравнение опыта правового регулирования деятельности контрольно-счетных органов Великобритании, Российской Федерации и Лимской декларации руководящих принципов контроля
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Абзалов Л. Ф., Гатин М., Мустакимов И. А. et al., Материалы по археологии и истории античного и средневекового Причерноморья 2026 № 22 С. 395–406
The article is devoted to the analysis of the office of mushrif in the states of traditional Orient. The sources and researches characterize this institution in different ways. One authors consider mushrif as a representative of a treasure office, others states that he was a kind of ‘undercover agent” who fulfilled ruler’s secret orders in ...
Added: October 8, 2026
Biryuk D., В кн.: Современные тенденции и инновации в науке и производстве. Материалы XV международной научно-практической конференции.: Междуреченск: Кузбасский государственный технический университет им. Т.Ф. Горбачева, 2026.
В статье рассматриваются теоретические основы государственного финансового менеджмента (ГФМ) как ключевого инструмента обеспечения эффективного управления бюджетными средства в рамках реализации проектов ГЧП. Особое внимание уделяется роли ГФМ в контексте реализации проектов государственно-частного партнерства (ГЧП), где возникают так называемые «квазидолговые» (забалансовые) бюджетные обязательства. Обосновывается необходимость применения принципов ГФМ при управлении обязательствами по концессионным соглашениям, соглашениям ГЧП ...
Added: August 11, 2026
Saakyan T. V., Барабанова Ю. В., Финансовый журнал 2026 Т. 18 № 3 С. 110–121
In this article the authors aim to determine the place and role of methodological guidelines within the system regulating internal state financial control. The research holds both theoretical and applied significance, as a scholarly interpretation of this issue has not been previously undertaken and its examination will enable the full potential of the studied methodological ...
Added: July 1, 2026
Kosov M., E-MANAGEMENT 2025 Т. 8 № 2 С. 32–44
The article is devoted to the analysis of the current state and development prospects of the treasury payment system in the Russian Federation (hereinafter referred to as RF). It plays a key role in optimising public finances and ensuring the stability of the economy. The article considers the reform of the Treasury, including reduction in ...
Added: October 22, 2025
Komyagin D., М., СПб., Краснодар: Лань, 2025.
В учебнике, на основе знаний, накопленных наукой российского бюджетного права, представлен курс, который позволит получить надежные и основательные занния по этому предмету. Достоинство настоящего учебника состоит в соединении устоявшихся и общепризнанных знаний по бюджетному праву с изложением новейших тенденций в данной области. В книге автор обобщил свой более, чем двадцатилетний опыт преподавания одноименной учебной дисциплины в высших ...
Added: December 21, 2024
Komyagin D., СПб.: Лань, 2024.
Учебное пособие соотвествует курсу "Бюджетное право", который читается на Факультете права НИУ "Высшая школа экономики" и является результатом многолетнего преподавания автором данной дисциплины. Значительная часть практикума соотвествует разным темам учебной дисциплины "Финансовое право", которая читается в бакалвриате и специалитете большинства юридичиеских вузов и факультетов. Кроме того, практикум может быть востребован в рамках эконмоических образовательных программ, например, ...
Added: May 15, 2024
Татуев А. А., Lyapuntsova E. V., Хоконов Б. М., Modern Economy Success 2022 № 3 С. 36–44
the article deals with the problem of transformation of financial control in the context of the events of recent months in the Russian and world economies, which lead to irreversible changes
in their content. The importance of the study, in addition, is predetermined by the currently increasing connection between the formation of drivers of economic development ...
Added: November 28, 2022
Lyapuntsova E. V., Хоконов Б. М., Финансы и управление 2022 № 2 С. 30–43
The subject of the study is the problem of systemic
transformation of financial control in the context of new conditions of economic
development, when irreversible changes in its basic content unfold.
The importance of such studies increases with the formation of modern
management drivers that can significantly increase the efficiency
of using limited production resources. Accordingly
, the author's end-to-end hypothesis ...
Added: November 28, 2022
Komyagin D., В кн.: Финансовое право.: М.: КноРус, 2022. Гл. 3 С. 100–134.
The chapter refers to the first section of the book "General Part", includes paragraphs: "State control over public resources"; “State financial control. Concept, types and methods”; "Financial Responsibility". ...
Added: July 27, 2022
Komyagin D., Рябова Е. В., М.: КноРус, 2022.
The textbook was created on the basis of lectures given by the authors for several years to students of bachelor's and master's programs by law. The topics of the textbook are set out in accordance with the program of the basic course "Financial Law," which is included in the mandatory part of the undergraduate programs of ...
Added: June 2, 2022
Oksana Kashina, Nataliya Pronchatova-Rubtsova П. Н., Sergey Petrov et al., , in: European Financial Systems 2019. Proceedings of the 16th International Scientific Conference.: Brno: Masaryk University Press, 2019. P. 255–261.
The world economy instability, the crisis phenomena and the need to quickly overcome their consequences explain the flexibility requirements of the state financial policy, which ensures the transition to an innovative model of socio-economic development. An important mechanism of state regulation is the public procurement system development, which will allow to rationally use budget funds ...
Added: February 4, 2022
Kosov M., Аудиторские ведомости 2020 № 4 С. 26–29
There is room for improvement in the area of state financial control in the Russian Federation. The article highlights the factors that determine the development of state financial control in Russia, including the incompleteness of legal regulation of this sphere. In view of this, the improvement of legal regulation has been identified as areas for ...
Added: September 2, 2021
Kosov M., Аудиторские ведомости 2020 № 3 С. 33–36
The relevance of the study of foreign experience is due to the fact that the experience and knowledge accumulated by developed countries can be used in Russian practice, taking into account the specifics of budget control in the Russian Federation. The study of the experience of organizing external state financial control in different countries helps ...
Added: September 2, 2021
Kosov M., Иванова (Юхимова) Я. Я., РИСК: Ресурсы, информация, снабжение, конкуренция 2017 № 3 С. 200–206
This article examines the significant role of the Treasury in improving the efficiency of public spending. The need for additional careful calculations when monitoring the performance of the opinion of government contracts secured allows you to prevent based diversion of funds from the budget to the objectives, which is unnecessary for provision terms, to eliminate ...
Added: August 14, 2021
Ovcharova E., В кн.: Современные информационные технологии и право.: М.: Статут, 2019. С. 96–111.
Глава посвящена анализу состояния и поиску решения проблем, связанных с правовым обеспечением развития цифровой экономики, внедрением современных информационных технологий в финансовый контроль. ...
Added: March 16, 2021
Ovcharova E., Государство и право 2012 № 12 С. 44–51
The article is devoted to an analysis of the financial control system as well as the mechanism for the legal regulation of fi nancial control. Based on the analysis of various types of fi nancial control, the methods and forms of financial control and the particular features of the legal relationships that develop in the ...
Added: March 16, 2021
Ovcharova E., Государство и право 2012 № 11 С. 77–86
The author analyses conceptual fundamentals of financial control: its definition, functions and role. Based on an analysis of the legal mechanism for implementing the internationally recognised financial control principles set out in the Lima declaration of the INTOSAI guiding principles of financial control, and of the organizational principles of financial control in various countries, the ...
Added: March 15, 2021
Воронцов О. Г., Финансовое право 2016 № 11 С. 25–28
Budget law establishes the possibility of application of measures of state enforcement authorities that identifies on the basis of violations that are detected by the state financial control. The article analyzes the theoretical issues of budget law about definition of legal nature of budgetary coercive measures. ...
Added: November 23, 2020
Воронцов О. Г., Вестник Московского университета. Серия 26: Государственный аудит 2016 № 4 С. 93–102
Rules of law require of proper implementation of law from subjects of budget law that have competence to carry out operations with budgetary funds. Violation of legal requirements entails the need for legal protection of these social relations. Budget law establishes the possibility of application of remedies of public enforcement that identifies on the basis ...
Added: November 23, 2020
Воронцов О. Г., Финансовое право 2018 № 6 С. 36–42
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 ...
Added: November 17, 2020
Шичанин М. А., Устойчивое развитие науки и образования 2018 № 12 (27) С. 39–44
В данной статье автором анализируется возможность обжалования представлений и предписаний, вынесенных публичными органами в отношении подконтрольных лиц в результате проведенного государственного (муниципального) финансового контроля. Кроме того, анализируется сущность итоговых и промежуточных документов, вынесенных по результатам камеральных и выездных проверок (ревизий), проведенных органами публичной власти. ...
Added: August 12, 2020