Release:Vesntik TSU. law (#3). 2014
About the author:Olga G. Geymur, Cand. Sci. (Jur.), Associate Professor Department of Administrative and Financial Law, Institute of State and Law, Tyumen State University; email@example.com
Abstract:The article focuses on the legal basis of the implementation of control and supervising activity over the state budget execution and the state finances condition, facilitating the financial policy successful realization and financial resources effective use. The fact that the resources, owned and controlled by the state are huge, their distribution, rational and effective use is impossible without a proper legal regulation of control in the financial sphere in Russia. Apart from this there is a need in an organized system of state authorities at all levels of public authority with a clearly defined competence, necessary arsenal of organizational, financial and legal means, which coordinate their efforts to achieve clearly defined objectives within a unified financial and economic policy of the state, designed to react adequately to the realities of socio-economic life, determined by internal and external factors. It is obvious that formation of a holistic and highly effective mechanism of legal regulation of state financial control in the Russian Federation remains one of the most urgent contemporary issues of public finances effective management.
1. The Budget Message of the RF President to the Federal Assembly dated 09.03.2007 "On the budgetary policy in 2008-2010"; The Budget Message of the RF President to the Federal Assembly dated 25.05.2009 "On the budgetary policy in 2010-2012"; The Budget Message of the RF President to the Federal Assembly dated 29.06.2010 "On the budgetary policy in 2011-2013"; The Budget Message of the RF President to the Federal Assembly dated 12.12.2012. URL: http://archive.kremlin.ru (accessed 27.12.2013).
2. Main activities of the Russian Federation Government for the period until 2018. URL: http://www.government.ru (accessed 27.12.2013).
3. Sobranie zakonodatel'stva Rossiiskoi Federatsii — Collection of Legislative Acts of the Russian Federation. 2011. № 7. Art. 903. (in Russian).
4. Sobranie zakonodatel'stva Rossiiskoi Federatsii — Collection of Legislative Acts of the Russian Federation. 2013. № 14. Art. 1649. (in Russian).
5. Sobranie zakonodatel'stva Rossiiskoi Federatsii — Collection of Legislative Acts of the Russian Federation. 2013. № 31. Art. 4191. (in Russian).
6. Zubakin, S.I. Biudzhetnyi kontrol': ucheb. posobie [The budgetary control: study guide]. Moscow, 2012. 400 p. (in Russian).
7. Riabova, E.V. The state audit: the possibility of adopting this concept in the Russian legislation. luridicheskii mir — The Legal World. 2013. № 2. P. 13-16. (in Russian).
8. Stepashin, S.V. Gosudarstvennyi audit i ekonomika budushchego [The state audit and economy of the future]. Мoscow, 2008. 608 p. (in Russian).
9. Kochergin, E.A. Osnovy gosudarstvennogo i upravlencheskogo kontrolia [Foundations of the state and management control]. Мoscow, 2000. 415 p. (in Russian).
10. Burtsev, V.V. How state must ensure their financial security. Finansovyi vestnik:
finansy, nalogi, strakhovanie, bukhgalterskii uchet — Financial bulletin: finances, taxes,
insurance, and accounting. 2009. № 6. Pp. 29-32. (in Russian).
11. The Accounts Chamber of the Russian Federation: web site. URL: http://www.ach. gov.ru (accessed 27.12.2013).
12. The report of the Accounts Chamber of the Russian Federation in 2012. URL: http://www.ach.gov.ru (accessed 27.12.2013).
13. RIA "News". URL: http://www.rian.ru (accessed 30.12.2013).
14. The report of the year 2012 and the main activities during 2013-2016. The Federal Service for Financial and Budget Supervision in 2012. URL: http://www.rosfinnadzor.ru/work (accessed 07.12.2013).
15. Geimur, O.G. Gosudarstvennyi finansovyi kontrol' v biudzhetnoi sfere Rossii: organizatsionno-pravovoe regulirovanie (diss. kand.) [The State financial control in the
budget sphere in Russia: organizational and legal regulation (Cand. Diss.). Tyumen, 2011. 240 p. (in Russian).16. Lima Declaration of Guidelines on control. URL: http://www.ach.gov.ru/limskay/ (accessed 26.12.2013).