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Система финансового контроля и правовой механизм его реализации
Государство и право. 2012. № 12. С. 44-51.
Овчарова Е. В.
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 context of public financial control measures, the author comes up with recommendations that are aimed at improving the legal regulation of state and municipal financial control in Russia in connection with the draft federal law on state financial control being developed.
Yalbulganov A. A., Реформы и право 2012 № 1 С. 23-28
The paper presents an analysis of the legal regulation of monitoring and expert-analytical activities carried out by control and audit bodies for the state and municipal financial control. ...
Added: July 2, 2012
Yalbulganov A. A., Реформы и право 2012 № 4 С. 41-47
The article analyzes the legal and institutional framework of state and municipal financial control in the Russian Federation, established by chapter 26 of the Budget Code of the Russian Federation. ...
Added: March 27, 2013
Yalbulganov A. A., Реформы и право 2012 № 4 С. 41-47
The article analyzes the legal and institutional framework of state and municipal financial control in the Russian Federation, established by Chapter 26 of the Budget Code of the Russian Federation. ...
Added: December 28, 2012
Овчарова Е. В., 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
Komyagin D., Публично-правовые исследования 2012 № 1 С. 76-82
The paper investigates the ratio of financial control and liability for violations of budget legislation (fiscal liability). Author considered the problem emerged in recent times of the relation of control and audit in the Russian financial law, as well as the issues of implementation of the results of the control measures and audits in the ...
Added: July 3, 2012
Овчарова Е. В., М. : ИКД Зерцало, 2013
В пособии представлен классический подход к изучению Финансового контроля как института Финансового права. Пособие предназначено для студентов, аспирантов, преподавателей. ...
Added: October 22, 2015
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
Yalbulganov A. A., Lagutin I. B., Государство и право 2010 № 12 С. 42-50
Тhe article is devoted to research of features of organization and legal regulation of the system of a regional financial control in the Russian Federation. The purpose of this article is to systematize all legal and the other information about a regional financial control (including a municipal financial control), to define its place in the ...
Added: October 1, 2012
Orlov M., Вестник Московского университета. Серия 26: Государственный аудит 2010 № 1 С. 60-72
The article researches the problems of the system of financial and tax control, the problem of financial and tax control object defining, problems of tax control effectiveness. The author defines the notion of tax control, its characteristics and also gives critical commentary on modern tendency of tax control subject defining. ...
Added: November 6, 2012
Ryabova E., Моцок А. В., Лозовой М. М., Государственный аудит. Право. Экономика 2010 № 2
The article studies notion and object of the performance audit. The authors formulate the definition of the performance audit, set forward proposals regarding improvement of the legal regulation of the performance audit institute in the Russian Federation. ...
Added: October 11, 2018
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
Варфоломеева Ю. А., Финансовое право 2005 № 12 С. 10-15
Added: January 28, 2014
Государственный научно-исследовательский институт системного анализа Счетной палаты Российской Федерации, 2010
Сборник статей по вопросам публичных финансов, финансового права, ge,публичного финансового контроля и государственного аудита ...
Added: October 11, 2018
Khrustova L., В кн. : Финансовая стратегия предприятий в условиях нестабильности экономики. : М. : АНО «Академия менеджмента и бизнес-администрирования», 2018. С. 146-150.
В работе рассматриваются особенности, возникающие в процессе формирования стратегических контролируемых показателей в холдинге ...
Added: October 25, 2019
Korf D. V., Реформы и право 2012 № 3 С. 58-65
В статье исследуются организационно-правовые основы системы финансового контроля в сфере образования, сформировавшейся к настоящему времени в Канаде. На федеральном уровне финансовый контроль осуществляется в форме парламентского аудита (финансового, специального и аудита эффективности), а также путем организации ведомственного финансового контроля и внутреннего аудита. Помимо финансового контроля на федеральном уровне, автор исследует также региональный финансовый контроль ...
Added: December 7, 2012
Yalbulganov A. A., Публично-правовые исследования 2012 № 1 С. 62-75
The article analyzes the model law "On State Financial Control" adopted in 2004 by the Interparliamentary Assembly of CIS countries. We investigate the notion of state financial control, the principles of its organization and implementation, bodies and methods of state financial control, and the organization of interaction of state bodies for financial control in the ...
Added: July 2, 2012
Nezhina T. G., Brudney J., Nonprofit Management and Leadership 2012 Vol. 22 No. 3 P. 321-346
This study investigates the benefits and costs to nonprofit organizations emanating from the adoption of the Sarbanes-Oxley Act (2002). The Act was intended to stem financial malfeasance in the for-profit sector, nevertheless the study finds that about half the surveyed nonprofits adopted provisions of the Act and experienced effects in proportion to the level of ...
Added: January 31, 2013
Ryabova E., Российская юстиция 2013 № 6 С. 5-7
The article studies the current issues of control by the Parliament and the Accounts Chamber of the Russian Federation in the sphere of drafting and execution of government programs. Currentness of issues in the article is due to the object to draft the program budget since 2014 that has been set by Russian President. It ...
Added: November 26, 2015
М. : Российский государственный университет правосудия, 2017
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. ...
Added: October 11, 2017
Ryabova E., Право. Журнал Высшей школы экономики 2019 № 2 С. 103-123
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 ...
Added: September 7, 2018
М. : Институт публично-правовых исследований, 2017
Сборник составлен из докладов участников научно-практической конференции "Весенние дни науки - 2017". Организаторами конференции выступили кафедра финансового, налогового и таможенного права Национального исследовательского университета "Высшая школа экономики" и Институт публично-правовых исследований (www.plri.ru). Публикуемые материалы посвящены актуальным проблемам финансового, налогового и таможенного права. Издание рассчитано на тех, кто интересуется проблемами финансового, налогового и таможенного права. ...
Added: October 16, 2017
Богданова А. В., Финансовое право 2012 № 6 С. 27-31
Настоящая статья посвящена вопросам контроля за состоянием и управлением региональным долгом, реализуемого постоянно действующими органами внешнего государственного финансового контроля субъектов Российской Федерации. Особое внимание уделяется анализу современных проблем проведения аудита эффективности в долговой сфере, предлагаются возможные пути их решения. ...
Added: October 9, 2012
Ryabova E., Финансовое право 2014 № 4 С. 36-40
The author of this article analyses the applied approach to performance evaluation of tax benefits in the Russian Federation and presents the own approach to performance evaluation of tax benefits with a view to create a new total methodology of performance evaluation of tax benefits in Russia. The author argues in favor of the own ...
Added: November 26, 2015
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