ON THE QUESTION OF IMPROVEMENT OF THE STATE FINANCIAL CONTROL: ECONOMIC AND LEGAL ASPECTS
Authors:
Type:
Article
Pages:
from 4
to 10
Status:
Published
Received:
25.04.2016
Accepted:
25.04.2016
Published:
25.04.2016
Language:
Russian
Keywords:
finance, financial (budgetary) control, financial and budgetary supervision,
budgetary control, law-making
Abstract (English):
Article deals with actual issues of modern law-making in financial (budgetary) control in the Russian Federation. The author highlights unsystematic character of regularization of relations developing in the field of financial (budgetary) control, and distinctive inadequacy of its development. The author formulates specific offerings for maximizing productivity of control actions in the financial sphere. The legal and legislative systems cannot be characterized as identical. There are distinctions and discrepancies between these systems, which allow speaking more in detail about their relative independence. In a general way these distinctions can be classified as follows: volumes are not the same; different ratio of objective and subjective; diverse backbone factors; different level of structural orderliness and integrity (the legal system is self-organizing); various ratio of static and dynamic properties (the legislation system is less steady than legal system); regularities of functioning and development of these systems also differ. In other cases, reverse situation takes place, when the set of relevant rules of law exists, but there is no the branch of law. For example, the financial law, the right to social insurance, agricultural law and others can be classified as such branches. These branches of law have no codification act, while legislative and other laws and regulations that need unification of legal regulation in this area are scattered in other codification acts, which unify the rules of law specific legal sub-sectors (for example, Budget Code of the Russian Federation, Tax Code of the Russian Federation).
Article deals with actual issues of modern law-making in financial (budgetary) control in the Russian Federation. The author highlights unsystematic character of regularization of relations developing in the field of financial (budgetary) control, and distinctive inadequacy of its development. The author formulates specific offerings for maximizing productivity of control actions in the financial sphere. The legal and legislative systems cannot be characterized as identical. There are distinctions and discrepancies between these systems, which allow speaking more in detail about their relative independence. In a general way these distinctions can be classified as follows: volumes are not the same; different ratio of objective and subjective; diverse backbone factors; different level of structural orderliness and integrity (the legal system is self-organizing); various ratio of static and dynamic properties (the legislation system is less steady than legal system); regularities of functioning and development of these systems also differ. In other cases, reverse situation takes place, when the set of relevant rules of law exists, but there is no the branch of law. For example, the financial law, the right to social insurance, agricultural law and others can be classified as such branches. These branches of law have no codification act, while legislative and other laws and regulations that need unification of legal regulation in this area are scattered in other codification acts, which unify the rules of law specific legal sub-sectors (for example, Budget Code of the Russian Federation, Tax Code of the Russian Federation).
Keywords:
finance, financial (budgetary) control, financial and budgetary supervision, budgetary control, law-making
finance, financial (budgetary) control, financial and budgetary supervision, budgetary control, law-making
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