State financial control provides for legal regulation. Abstract: Legal regulation of state financial control. The concept and meaning of financial control

12.05.2020

Legal regulation financial control in Russian Federation

Discipline: Financial law

Plan

Introduction

1. The concept, types and role of financial control

1.1 The concept, meaning and methods of financial control

1.2 Types of financial control

Conclusion

Bibliography

Introduction

State control is an inevitable and necessary condition for the effective functioning of economic system any state.

Control as a whole is nothing more than the implementation of management functions, the essence of which is to check, observe, track this or that phenomenon.

The purpose of financial control is a guarantee of uninterrupted and effective financial support for the activities of the state and bodies local government. At the same time, in a broad sense, the goal of state and municipal financial control is the creation of a scientifically based financial policy, as well as the formation of an effective financial mechanism.

Activities for the formation, distribution and use of funds are based on legality. An important way to ensure the rule of law is control, an integral part of which is financial control.

The presence of financial control is objectively due to the fact that finance, as an economic category, has not only distributive, but also control functions. Therefore, the use of finance by the state to solve its problems necessarily involves monitoring the progress of these tasks with their help.

Financial control is carried out in accordance with the procedure established by legal norms by the entire system of state authorities and local self-government bodies, including special control bodies.

In this lecture, you will get acquainted with the concept, methods of implementation and the main tasks of financial control in the Ministry of Internal Affairs of Russia.

Knowledge of the system of audit and legal measures aimed at verifying the legality and expediency of spending budget funds will contribute to the successful performance of your duties.

1. The concept, types and role of financial control

1.1 The concept, meaning and methods of financial control

Financial control - this is control over the legality and expediency of actions in the formation, distribution and use of monetary state and municipal funds for the effective socio-economic development of the country as a whole and its regions. It is an integral part financial activities state and municipalities, since finance as an economic category has not only distributive, but also control functions.

Financial control is carried out in accordance with the procedure established by legal norms by the entire system of state authorities and local self-government, including special control bodies with the participation public organizations, labor collectives and citizens.

Importance of Financial Control is expressed in the fact that during its implementation, firstly, compliance with the established in the field of financial activity is checked law and order all public authorities and local self-government, enterprises, institutions, organizations, citizens and, secondly, economic feasibility and efficiency actions taken, their compliance with the tasks of the state and municipalities. Thus, it serves as an important way to ensure legitimacy and expediency ongoing financial activities. The requirement to comply with the law in financial activities has a constitutional basis (part 2 of article 15 of the Constitution of the Russian Federation).

Financial control is inherent in all financial and legal institutions. Therefore, in addition to the general financial and legal norms contained in the General Part of Financial Law and regulating the organization and procedure for conducting financial control in general, there are norms that provide for its specifics in individual financial and legal institutions of the Special Part.

main directions, which express the content of financial control in relations regulated by financial law, is the verification of:

a) performance by public authorities and local self-government of the functions of accumulation, distribution and use financial resources according to their competence;

b) fulfillment by organizations and citizens of financial obligations to the state and local governments;

c) use according to intended purpose state and municipal enterprises, institutions, organizations under their economic jurisdiction or operational management of monetary resources (budgetary and own funds, bank loans, extra-budgetary and other funds);

d) compliance with the rules for financial transactions, settlements and storage of funds by enterprises, organizations, institutions.

In the process of financial control internal reserves are revealed production - the possibility of increasing profitability, increasing labor productivity, more economical and efficient use of material and monetary resources, as well as ways to eliminate and prevent violations financial discipline. In case of their detection, measures of influence are applied to organizations, officials and citizens, compensation is provided material damage government, organizations and citizens.

The implementation of the tasks of financial control strengthens the state financial discipline, expressing one of the parties of legality. State financial discipline - this is a strict observance of the regulations and procedures for the formation, distribution and use of state and municipal funds established by legal norms. The requirements of financial discipline apply not only to enterprises, organizations, institutions, citizens, but also to public authorities and local governments, their officials. However, the content of financial control is not limited to checking only cash. Ultimately, it means control over the use of material, labor, natural and other resources of the country, since in modern conditions the process of production and distribution is mediated by monetary relations.

In the new economic and political conditions of the country, there have been changes in the organization of financial control, its content. The transition to market relations, the economic independence of enterprises, organizations, institutions enhances the importance of everyday on-farm (internal) control. The control by the representative bodies of state power and local self-government bodies over the financial activities of executive bodies, based on the special control bodies created by them, becomes deeper.

The system of control bodies has changed: presidential control has been organized, the Federal Assembly of the Russian Federation has created the Accounts Chamber of the Russian Federation. In addition, new specialized financial control bodies have been formed - tax authorities, bodies of the federal treasury, state insurance supervision, the Committee of the Russian Federation for financial monitoring(subsequently, in accordance with the decrees of the President of the Russian Federation of March 9, 2004 and May 20, 2004 - federal services subordinated to the Ministry Finance of the Russian Federation), the Federal Commission for the Securities Market operated (now - federal Service on financial markets, which is managed by the Government of the Russian Federation). In addition, the aforementioned decrees of the President of the Russian Federation provide for the creation Federal Service for Financial and Budgetary Supervision, Subordinate to the Ministry of Finance of the Russian Federation, as well as the transformation of the State Customs Committee of the Russian Federation into Federal Customs Service, subordinate to the Ministry of Economic Development and Trade of the Russian Federation.

The reorganization of the system and activities of banks in relation to the peculiarities of market relations caused changes in their control functions. Economic transformations in the country also led to the formation of financial control in the form audit activity.

Measures to improve financial control in relation to the modern tasks of the state have not been completed, they are currently being carried out as part of the general task of forming effective system and structures of executive authorities. The need to strengthen state financial control remains an urgent task.

Legislation determines the forms of interaction between the bodies exercising financial control and law enforcement agencies 2 in order to enhance its effectiveness, which is of particular importance in connection with the growth of crime in the economic sphere.

In the course of financial control, various methods, i.e., techniques and methods for its implementation. These include: audits, checks (documentation, accounting and reporting status, etc.), review financial plans, applications, reports, hearing information from officials, etc. These actions are usually planned. However, they can also be carried out outside the plan, in connection with the need. The main method of financial control - audit, i.e. the most in-depth and complete examination of the financial economic activity organizations in order to verify its legitimacy and expediency. Audits are divided into several types: planned and sudden, documentary and actual, complete (continuous) and selective (partial), etc. The results of the audit are documented audit report, which is signed by the head of the audit group (auditor), the head of the audited organization and its chief accountant. This act is important legal significance.

1.2 Types of financial control

financial law enforcement audit

Financial control is divided into several types according to different grounds. Depending on the time of the event, it can be preliminary, current and subsequent. Such types of control are inherent in the activities of all regulatory bodies.

Preliminary financial control is carried out before performing operations on the formation, distribution and use of monetary funds. Therefore, it is important to prevent violations of financial discipline.

Current financial control is control in the process of making cash transactions(in the course of fulfilling financial obligations to the state, receiving and using funds for administrative and business expenses, capital construction etc.).

Subsequent financial control is the control exercised after financial transactions. In this case, the state of financial discipline is determined, its violations are identified, ways of prevention and measures to eliminate them are outlined.

Depending on the will of the subjects of control legal relations and the requirements of the law, there are required and initiative financial control. Required is carried out: a) by virtue of the requirements of the legislation and b) by decision of the competent state authorities (for example, inspections and examinations of taxpayers on taxation issues by tax authorities, control carried out on the basis of decisions of law enforcement agencies). Initiative financial control is carried out by independent decision of economic entities, in particular, through the use of audit control.

Other bases for the classification of financial control are also possible.

Yes, depending on the specifics of the legal status subjects, carrying out it, the following types of financial control are distinguished: state (at the federal and regional levels), municipal, public and audit.

State financial control can be subdivided (depending on the scope) into subordinate and intradepartmental(similar subdivisions can be identified in the municipal financial control). In this classification, in turn, depending on the types of bodies exercising it, financial control is distinguished:

a) representative (legislative) authorities;

b) the President of the Russian Federation;

c) executive authorities of general competence;

d) financial and credit authorities;

e) departmental (intradepartmental) control, supplemented by on-farm (internal) control.

2. Bodies exercising financial control

Representative (legislative) bodies of state power

The principle of separation of powers gives the control over the financial activities of executive authorities by representative authorities an extremely important role, determines its new content. The foundations of this control are constitutionally enshrined: in the Constitution of the Russian Federation, in the constitutions of the republics within the Federation, as well as in the charters of territories, regions, and other subjects of the Federation. Financial control (an area of the budget system) is highlighted in them.

Thus, the State Duma considers and approves the report on the execution federal budget, submitted to it by the Government (Article 114 of the Constitution of the Russian Federation), as well as reports on the execution of the budgets of extra-budgetary state social funds. Control functions in the field of finance are also performed by committees and commissions formed by the Federation Council and the State Duma within the framework of their jurisdiction (Article 101 of the Constitution of the Russian Federation). A special role among them belongs to the Budget and Tax Committee of the State Duma and the Budget Committee of the Federation Council. The financial control of the Federation Council and the State Duma is also carried out in the process of hearing questions about the country's finances at their meetings.

According to part 5 of Art. 101 of the Constitution of the Russian Federation, to exercise control over the execution of the federal budget, the Federation Council and the State Duma form Accounts Chamber of the Russian Federation, which stands out for its significance and legal status among special control bodies. The composition, powers and procedure for the activities of the Accounts Chamber are determined federal law dated January 11, 1995 "On the Accounts Chamber of the Russian Federation". The Accounts Chamber of the Russian Federation is endowed with broad powers in the field of financial control. According to the law, this constantly acting body state financial control, accountable to the Federal Assembly of the Russian Federation. Within the framework of the tasks defined by the legislation, the Accounts Chamber has organizational and functional independence (Article 1 of the said Law).

The activities of the Accounts Chamber are aimed at carrying out control and analytical measures in relation to planned, ongoing and already made public expenditures. Object of control from the Accounts Chamber of the Russian Federation, federal budget funds, federal extra-budgetary funds, and federal property act. The Law specifically highlights the powers of the Accounts Chamber to control the state of the state internal and external debt of the Russian Federation and the use of credit resources. The Accounts Chamber exercises control over the activities of the Central Bank of the Russian Federation and other banks in terms of servicing the federal budget; for the activities of the Central Bank of the Russian Federation in servicing the public debt of the Russian Federation (Articles 16 and 19).

The law defines circle of subjects which are subject to the control powers of the Accounts Chamber. It includes:

a) all state bodies (including their offices) and institutions, management bodies of federal extra-budgetary funds;

b) local governments, enterprises, organizations, banks, Insurance companies and other financial and credit institutions, their unions, associations and other associations, regardless of the types and forms of ownership, if they receive, transfer, use funds from the federal budget or use or manage federal property, and also have funds provided by federal legislation or federal bodies state authorities tax, customs and other privileges and advantages;

c) public associations, non-state foundations and other non-state non-profit organizations whose activities are subject to the control powers of the Accounts Chamber in the part related to the receipt, transfer or use of federal budget funds, the use and management of federal property, as well as in terms of tax, customs and other benefits granted by federal legislation or federal government bodies and benefits (Art. 12).

The control powers of the Accounts Chamber extend not only to federal bodies and organizations, but also to bodies of constituent entities of the Russian Federation and local self-government, non-governmental organizations, if their activities are related to the federal budget, federal off-budget funds and federal property.

The Accounts Chamber has the right to give the administrations of the audited enterprises, institutions and organizations binding orders in cases of detection of violations in economic, financial, commercial and other activities. In case of repeated non-fulfillment or improper fulfillment of instructions, the Board of the Accounts Chamber may, in agreement with the State Duma, take a decision on the suspension of all types of financial, payment and settlement transactions on the accounts of audited enterprises, institutions and organizations. The order may be challenged in court.

In its control activities, the Accounts Chamber interacts with other regulatory bodies Russian Federation (Article 22 of the said Law). The activities of the Accounts Chamber are based on the principle of publicity. It must regularly provide information about its activities to the media.

Legal status and tasks of the Accounts Chamber of the Russian Federation characterize it as higher control body in the country, although such a definition is not directly given in the legislation. When creating the Accounts Chamber of the Russian Federation, foreign experience was used. It is summarized in the Lima Declaration of Guiding Principles of Control adopted by the IX Congress of the International Organization of Supreme Audit Institutions (INTOSAI) in 1977.

Control functions in the field of finance are also carried out representative bodies of state power of the constituent entities of the Russian Federation, what is enshrined in their legislation in accordance with federal acts, and local governments. At the level of subjects of the Federation, their representative authorities form accounting chambers (control- counting houses, etc.P.) as bodies of permanent state financial control. Representative bodies of local self-government also form control bodies at their level.

In order to ensure the effectiveness of presidential control, a special control body operates under the jurisdiction of the President of the Russian Federation - Control Department of the President of the Russian Federation. When exercising control functions, this body interacts with other structural divisions Administration of the President, relevant committees and commissions under it, the apparatus of the Government of the Russian Federation, the chambers of the Federal Assembly, the judiciary and the prosecutor's office, with various federal services and other federal executive bodies. This is a body of a wide range of control activities, financial control is its integral part.

The Office does not have the right to apply any sanctions, but it has the right to direct instructions on elimination of revealed violations to the heads of federal executive authorities, executive authorities of the constituent entities of the Federation. These orders must be considered without delay. Not later than within a month, measures must be taken to eliminate violations. The Department also has the right to make proposals to the President of the Russian Federation, heads of federal executive bodies and executive bodies of constituent entities of the Russian Federation on bringing to justice and suspending the activities of the relevant officials.

In order to increase the effectiveness of the activities of federal executive bodies, the Decree of the President of the Russian Federation of May 13, 2000 "On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District" determined measures to improve presidential control. In this regard, seven federal districts have been created. Among the main tasks assigned to the authorized representatives of the President of the Russian Federation in the federal districts is the organization of control over the execution of decisions of federal government bodies in the district, which also applies to the field of finance. At the same time, the authorized representative is vested with the right to organize, within the limits of his competence, checks on the use of federal budget funds in the district.

Executive state authorities of general competence - the Government of the Russian Federation, governments, administrations of the constituent entities of the Federation direct the control activities of their subordinate bodies government controlled, including financial ones, as well as directly exercise financial control themselves.

Within their powers Government of the Russian Federation on the basis of the Constitution of Russia (Article 114) and the Federal Constitutional Law "On the Government of the Russian Federation" controls the preparation and execution of the federal budget, the implementation of a unified financial, credit and monetary policy, and exercises currency control.

At the same time, the powers of the Government of the Russian Federation include the management and control over the activities in the field of finance of federal ministries, services, agencies and other bodies accountable to it, including bodies of the federal financial service.

In addition, the Government of the Russian Federation exercises control over the activities of the executive authorities of the constituent entities of the Russian Federation on issues related to the jurisdiction of the Russian Federation and the powers joint management Federation and its subjects. In the event that acts of the executive authorities of the subjects of the Russian Federation conflict with federal legislation and the international obligations of the Russian Federation, the Government of the Russian Federation makes proposals to the President of the Russian Federation on the suspension of these acts.

Directing the activities of its subordinate bodies in the implementation of financial control, the Government of the Russian Federation takes legal acts(regulatory and individual) regulating the procedure for this activity (for example, the Regulations on the Ministry of Finance of the Russian Federation, the Regulations on the Federal Treasury of the Russian Federation, etc., where the functions of financial control are fixed). The government also has the right to form its own commissions and other bodies with control functions.

Due to its daily routine, regularity and systematic nature, the financial control exercised by government bodies whose activities are specifically focused on the field of finance. These include executive authorities subordinate to the Ministry of Finance of the Russian Federation (federal services - tax, insurance supervision, financial and budgetary supervision, financial monitoring, the Federal Treasury), as well as the Federal customs Service(in the structure of the Ministry of Economic Development and Trade of the Russian Federation) and the Federal Service for Financial Markets, which is managed by the Government of the Russian Federation.

Within their competence, they exercise control over the targeted use of the federal budget and the funds of state off-budget and target budget funds; for expenses related to the state internal and external debt; for the formation and preservation of the State Fund of Precious Metals and Precious Stones of the Russian Federation; partial currency and export control; control over the use and storage of precious metals and precious stones by organizations and transactions with them, as well as supervision and control over ensuring the solvency of insurers, control over the quality of audits, etc. The Federal Customs Service exercises control in the field of taxation when moving goods across the customs border of the Russian Federation , as well as the currency control provided for by the Labor Code of the Russian Federation. Federal Service for financial market vested with the functions of control and supervision in the sphere of circulation of securities, control over the activities of stock exchanges, formation and investment of pension savings.

On the basis of the Decree of the Government of the Russian Federation of August 6, 1998, organized control and audit departments of the Ministry of Finance of Russia in the subject of the Russian Federation (territorial KRU). The main objective of the activities of these bodies is to exercise subsequent control over the timely, targeted and rational use and safety of federal funds. They also conduct, on a contractual basis, at the request of state authorities of the constituent entities of the Federation and local governments, audits and financial audits (with reimbursement of expenses) of receipts and expenditures of funds from the relevant budgets and off-budget funds and income from property.

In the process of audits and inspections, territorial KRUs have the right to take measures to eliminate the identified violations of financial discipline and inefficient spending of funds, give mandatory instructions to eliminate these violations, to compensate for the damage caused and to bring the perpetrators to justice in accordance with the legislation of the Russian Federation. They also have the right to make proposals for the recovery from organizations of budgetary funds used for other purposes; raise the issue of dismissal from work of officials guilty of violating the law; transfer materials of audits and inspections to law enforcement agencies.

AT areas of audit territorial KRU, in accordance with the instructions of the Ministry of Finance of Russia, control the quality of audits of organizations by auditors and audit organizations. Based on the results of these inspections, they have the right to raise questions with the Ministry of Finance of Russia about the annulment of licenses to carry out audit activities.

Bodies of the Federal Treasury (Federal Service) carry out financial control in the process of organizing the execution of budgets and managing budget accounts and budgetary funds. This procedure applies to the budgets of all levels (Articles 215, 267 of the RF BC). They have the right to apply sanctions and other coercive measures in cases of establishing violations of financial discipline.

Federal Service for Financial and Budgetary Supervision designed to carry out the functions of control and supervision in financial and budgetary sphere, as well as the functions of the currency control body. It is authorized to exercise control and supervision over: the use of federal budget funds, state off-budget funds, as well as material assets owned by the federal government; over the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by executive authorities of all levels; for compliance with the currency legislation of the Russian Federation, etc.

Committee of the Russian Federation for Financial Monitoring, converted to Federal Service for Financial Monitoring, was created on the basis of the Decree of the President of the Russian Federation of November 1, 2001, which was due to the growth of offenses in the field of finance and money circulation, in particular the use of officially operating organizations (banks, insurance companies, pawnshops, etc.) for the legalization (laundering) of income received in a criminal way. The federal law of August 7, 2001 "On counteracting the legalization (laundering) of proceeds from crime" provided for the creation of a legal mechanism and a specially authorized state body designed to counteract these phenomena that negatively affect the country's economy, the realization of the rights and legitimate interests of citizens, society and the state. This body is the Federal Financial Monitoring Service. The law requires:

a) strengthening the internal control carried out by the organizations themselves, carrying out operations with in cash or other property;

b) mandatory control by the authorized body behind these operations in established cases (Art. 4, 6 of the Law).

To the main tasks of the named authorized body assigned: collection, processing and analysis of information on transactions with funds or other property subject to control in accordance with the legislation of the Russian Federation; creation of a unified information system and maintaining a federal database in the field of combating the legalization (laundering) of proceeds from crime; sending relevant information to law enforcement agencies, etc.

The law does not provide for the authority of this body to apply any coercive measures when violations are detected during monitoring. Their application on the basis of the information provided is within the competence of law enforcement agencies.

The financial control exercised by state bodies and local self-government bodies is supplemented by public financial control based on the provisions of the Constitution of the Russian Federation that establish the rights of citizens, including the right to participate in the management of state affairs (Article 32), the duties of state authorities and local authorities. self-government to provide everyone with the opportunity to familiarize themselves with documents and materials that directly affect their rights and freedoms (Article 24).

Tax authorities act as a system of specialized financial control bodies, whose activities are aimed at ensuring a unified system of control over compliance with Russian tax legislation, the correctness of calculation, completeness and timeliness of tax payments to the budget, and also, in established cases, to extra-budgetary funds. In addition, they exercise currency control within their competence.

The tax authorities are endowed with a wide range of control powers and rights to apply coercive measures against violators of tax laws. The Tax Code of the Russian Federation (Chapter 15) consolidated these powers and sanctions, clarifying and concretizing their content, as well as the procedure for application.

Banks (credit organizations). Their functions in the field of financial control in the modern period have changed significantly. This is due to the change in the principles of economic regulation and the related restructuring of the banking system, the formation of commercial banks based on different forms of ownership. As a result, the functions of banks to control the activities of enterprises, organizations and institutions have narrowed. Commercial banks do not exercise control over their clientele in an administrative manner, as was the case before, when all banks, being state-owned, were endowed with powers of authority. However, on the basis of the current legislation, banks (credit organizations) are authorized to perform the functions state control: control compliance by enterprises, organizations, institutions with the procedure for conducting cash transactions and compliance with currency legislation, authorized banks are agents of state currency control.

In other respects, banks exercise control on a civil law basis as a party to a contract.

Differs in features of the control exercised the Central Bank of the Russian Federation, due to the nature of their legal status organ state regulation monetary and foreign exchange relations. It is entrusted with the supervision of the activities of commercial banks and other credit organizations. At the same time, he has the right to apply administrative enforcement measures to banks that violate the law and established rules of activity. The Central Bank of the Russian Federation also monitors compliance with the legislation on currency regulation and money circulation.

In addition to the considered supra-departmental (external) control, departmental (intra-departmental) financial control is carried out, i.e., control of ministries, departments, and other executive authorities over the activities of enterprises, organizations, and institutions that are part of their system. Decree of the President of the Russian Federation of July 25, 1996 "On measures to ensure state financial control in the Russian Federation" addressed Special attention control and audit subdivisions of executive authorities, as well as other state financial control bodies, to verify the receipt and expenditure of state budgetary and extrabudgetary funds.

Within the framework of departmental control, on-farm (internal) financial control is carried out, i.e. control carried out at specific enterprises, organizations and institutions by their heads and functional structural divisions (accounting, finance department, planning and rationing departments wages and etc.). Control functions in this case necessary condition the process of daily financial and economic activities. An important role and the broadest functions of on-farm financial control are performed by accounting service enterprises, organizations, institutions, accounting.

According to the Federal Law of November 21, 1996 No. " About accounting " , one of main tasks accounting is the formation of complete and reliable information about the activities of the organization and its property status, providing this information to internal and external users to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the use of material, labor and financial resources in accordance with approved norms, standards and estimates.

The mentioned Law applies to all organizations located on the territory of the Russian Federation, as well as to branches and representative offices foreign organizations, unless otherwise provided by international treaties of the Russian Federation. Citizens engaged in entrepreneurial activities without education legal entity, keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation. Responsibility for the organization of accounting in organizations is borne by their heads.

The chief accountant (accountant) is responsible for maintaining accounting records, timely submission of complete and reliable financial statements. It ensures the compliance of ongoing business operations with the law, control over the movement of property and the fulfillment of obligations. Monetary and settlement documents, financial and credit obligations without the signature of the chief accountant are considered invalid and should not be accepted for execution.

In case of disagreement between the head and the chief accountant rum on individual business transactions, documents can be accepted for execution with a written order from the head. In this case, he bears full responsibility for the consequences of such operations.

Audit financial control- this is an independent non-departmental control, carried out as an entrepreneurial activity - auditing activity. Such control is essential in the context of development market economy. The use of the audit form of control makes it possible to combine the interests of the state and business entities, and, importantly, without spending budgetary funds on control activities. In the formation and development of audit financial control in Russia, the experience of developed foreign countries where this form of control is widespread.

The procedure for organizing and exercising audit financial control is regulated by the Federal Law of August 7, 2001 No. " About audit activity " 1. According to the Law (art. 1), audit activity (audit) is an independent verification business accounting financial (accounting) statements of organizations and individual entrepreneurs.

Organizations audited in this form and individual entrepreneurs are defined in the Law as audited entities. aim audit is an expression of opinion on credibility financial (accounting) statements of audited entities and compliance accounting procedures legislation RF.

The result of the audit is audit report. This is an official document drawn up in accordance with federal rules (standards) and containing the opinion of an audit organization or an individual auditor, expressed in the prescribed form, on the reliability of the financial (accounting) statements of the audited entity and the compliance of its accounting procedures with the legislation of the Russian Federation.

The Law specifically notes that an audit does not replace state control over the reliability of financial (accounting) statements, carried out in accordance with the legislation of the Russian Federation by authorized state authorities (clause 4, article 1).

At the same time, the state uses the audit form of control, prescribing obligation audit in the cases specified by the legislation (item 7). This applies to state non-budgetary funds, credit and insurance organizations, state and municipal unitary enterprises, etc. Legal regulations governing audit financial control, largely have public character with state-authoritative prescriptions of the rules (standards) of audit activity, the procedure and organization of its implementation and control. At the same time, the independence of audit organizations and auditors is guaranteed, as well as the independent entry of audited entities into contractual relations for the provision of audit services.

Audit firms and individual auditors are prohibited from engaging in any other entrepreneurial activity, except for the audit and the provision of related services.

In order to quality assurance audit activity, mandatory certification of persons wishing to engage in this activity is established; an audit organization and an individual auditor must have a license to carry it out. In addition, the authorized federal body may conduct audit quality checks.

For violation of legislation on audit, the Law establishes a responsibility audit organizations, their heads, individual auditors, audited entities and entities subject to mandatory audit. In appropriate cases, the mentioned entities may bear criminal, civil and administrative liability.

Back to main functions the authorized federal body for state regulation of audit activity, which is the Ministry of Finance of Russia, attributed: publication of normative legal acts regulating audit activities; submission for approval to the Government of the Russian Federation of federal rules (standards) of auditing; organization of an attestation system, licensing of auditing activities; organization of a system of supervision over compliance with license rules; control over compliance by audit organizations and individual auditors with federal rules (standards) of audit activity; maintenance of state registers of certified audit organizations and individual auditors; accreditation of professional audit associations.

3. Methods of financial control

Financial control is carried out by various methods, which are understood as methods or methods, means of its implementation. The application of a specific method depends on a number of factors: on the legal status and features of the forms of activity of the bodies exercising control, on the object and purpose of control, on the grounds for the emergence of control legal relations, etc.

The following methods of financial control are used: audits, checks (documentation, accounting and reporting status, etc.), consideration of draft financial plans, applications, reports on financial and economic activities, hearing reports, information from officials, etc. Conducting them as usually planned. However, they can also be carried out outside the plan, in connection with the need.

These general methods are specified in the methods, rules for conducting control of various objects (for example, methodological letters and instructions from tax authorities, in particular the Methodological Guide for Conducting Desk Audits, the Program for Checking Large User Tax Payers highways, instructions of the Ministry of Finance of Russia on the preparation of reports on budget execution, cost estimates budget institutions etc.).

The main method of financial control - audit, those. the most profound and complete examination of the financial and economic activities of enterprises, organizations, institutions in order to verify its legality, correctness and expediency. Audits are carried out by various regulatory bodies, primarily financial ones, as well as government bodies in relation to subordinate organizations. Audits can be carried out both according to the plan of these bodies, and at the direction of other competent bodies, including law enforcement.

By the object of verification There are revisions documentary, actual, complete (continuous), selective (partial). By about organizational feature they can be planned (provided for in the work plan of the relevant body) and unscheduled (appointed in connection with the receipt of signals, complaints and applications from citizens requiring urgent verification), complex (carried out jointly by several regulatory bodies).

When conducting documentary revision documents are checked, especially primary monetary documents (accounts, pay slips, orders, checks), and not just reports, estimates, etc. Actual revision means checking not only documents, but also the availability of money, material values. Under complete revision understand the verification of all activities of an enterprise, organization, institution for a certain period. At selective revision control is aimed at any individual aspects of financial and economic activities (for example, checking travel expenses, work on the receipt of tax and insurance contributions). The term of the audit is no more than 30 days. The results of the audit are documented in an act of significant legal importance. It is signed by the head of the audit group, the head of the audited organization and its chief accountant. Their objections and comments, the leader and Chief Accountant of the audited organization must be attached in writing to the audit report by signing it.

On the basis of the audit act, measures are taken to eliminate the identified violations of financial discipline, to compensate for the material damage caused; proposals are developed to prevent violations of state discipline; perpetrators are held accountable. The head of the organization that appointed the audit is obliged to ensure control over the implementation of decisions taken on its results.

If urgent measures are needed to eliminate the violations and abuses identified by the audit and to bring the perpetrators to justice during the audit, a separate (interim) act is drawn up, and the audit materials are transferred to the investigating authorities. The head of the audited organization is obliged to take measures to eliminate the identified violations without waiting for the end of the audit. An appropriate entry is made in the audit act about this.

Conclusion

Summarizing the above, we can say that the importance of financial control is expressed in the fact that during its implementation it is checked, firstly, compliance with the established legal order in the process of financial activities by state and public bodies, enterprises, institutions, organizations, citizens; Secondly, economic feasibility and effectiveness of the actions taken, their compliance with the tasks of the state.

Financial control is an important way to ensure the legality and expediency of the financial activities of the state.

Thus, today, comrade cadets, you learned the rights and obligations of the relevant commanders and chiefs in organizing and conducting audits and inspections of the financial and economic activities of military units in the internal affairs bodies of the Ministry of Internal Affairs of Russia.

Your knowledge of the legislation on the procedure and timing of financial control by the relevant regulatory authorities will help you in the upcoming practical activities according to its purpose, - officer internal troops Ministry of Internal Affairs of Russia.

Bibliography

1. Banking law; Yurayt, Yurayt - Moscow, 2012. - 832 p.

2. Banking law. Crib; Okay book - Moscow, 2012. - 746 p.

3. Budget law; Unity-Dana, Law and Law - Moscow, 2013. - 288 p.

4. Taxes. Taxation; Unity-Dana - Moscow, 2012. - 656 p.

5. Taxes. Tax practice; Finance and statistics, Infra-M - Moscow, 2012. - 368 p.

6. Viktorova N.G. Tax law. Short course; Peter - Moscow, 2013. - 224 p.

7. Vostrikova L.G. Financial right; Yustitsinform - Moscow, 2013. - 288 p.

8. Gorina G.A., Kosov M.E. Special tax regimes; Unity-Dana - Moscow, 2012. - 128 p.

9. Zakharyin V.R. Taxes and taxation; Forum, Infra-M - Moscow, 2013. - 336 p.

10. Ismailova L.Yu., Zhuravleva O.O. Workshop "Tax and legal incentives for medical activities and health care at the state level in the Russian Federation"; YurInfoR Center - Moscow, 2012. - 974 p.

11. Kaurova O.V., Maloletko A.N., Mityurnikova L.A. Taxes and taxation. The system of taxation in the tourism industry; KnoRus - Moscow, 2012. - 336 p.

12. Kosarenko N.N. Tax law; Flint, NOU VPO MPSI - Moscow, 2012. - 184 p.

13. Kurbatova O.V., Malakhova N.V., Tikhomirova Yu.S., Eriashvili N.D. Tax law; Unity-Dana, Law and Law - Moscow, 2012. - 272 p.

15. Manukyan L.S. Taxes and taxation; Exam - Moscow, 2012. - 802 p.

16. Pavlov P.V. Financial right; Omega-L - Moscow, 2012. - 304 p.

17. Panskov V.G. Taxes and taxation. Theory and practice; Yurayt - Moscow, 2012. - 688 p.

18. Paskachev A.B. Taxes and taxation; Higher education- Moscow, 2012. - 400 p.

19. Edited by Gracheva E.Yu. Financial right. Workshop; Prospect, TC Velby - Moscow, 2012. - 272 p.

20. Edited by Romanovsky M.V., Vrublevskaya O.V. Taxes and taxation; Peter - Moscow, 2013. - 528 p.

21. Popova L.V., Drozhzhina I.A., Maslova I.A., Korostelkin M.M. Theory and history of taxation; Business and Service -, 2013. - 368 p.

22. Proshunin M.M. banking law; Eksmo - Moscow, 2013. - 432 p.

23. Skripnichenko V. Taxes and taxation (+ CD-ROM); Peter, IPB-BINFA - Moscow, 2013. - 496 p.

24. Sokolova E.D. Legal regulation of the financial activities of the state and municipalities; Jurisprudence - Moscow, 2013. - 264 p.

25. Tedeev A.A., Parygina V.A., Melnikov S.I. Budget law of the Russian Federation; Prior-izdat - Moscow, 2012. - 192 p.

26. Tropskaya S.S. Legal status of a taxpayer - an individual; MGU Publishing House - Moscow, 2013. - 224 p.

27. Shamraev A.V. Legal regulation of international banking transactions and transactions in international financial markets; KnoRus, TsIPSiR - Moscow, 2013. - 160 p.

28. Shupletsova Yu.I. Financial right. Lecture notes; Yurayt, Higher education - Moscow, 2012. - 192 p.

29. Eriashvili N.D., Staroverova O.V., Osokina I.V., Kosov M.E. tax process; Unity-Dana - Moscow, 2013. - 376

Similar Documents

Forms, methods of state and municipal financial control. Legal regulation of relations between subjects, objects of control. Implementation of control and supervision over the completeness of accounting for cash receipts in organizations in the Russian Federation.

term paper, added 10/04/2014

Problems of law enforcement customs authorities and ways to solve them. Ensuring law and order by suppressing illegal actions of participants foreign economic activity. Organization and conduct of customs control.

thesis, added 08.10.2015

Concepts and principles of currency control. The essence of state financial and budgetary supervision. Norms of financial, customs, tax, banking law, exercising control over export-import operations of the customs authorities of the Russian Federation.

abstract, added 09/26/2016

The concept of state financial control. Organization and legal regulation of independent (external) and internal financial control in the Republic of Tajikistan. Prospects for the development of state financial control in the Republic of Tajikistan.

thesis, added 05/16/2012

Control and supervision in state administration bodies: general principles, types and methods. Organization of control and supervision in the state authorities of the Russian Federation. Execution control management decisions and administrative documents.

thesis, added 01/18/2012

The concept of tax control as a kind of financial control. Peculiarities of legal regulation and organization of field tax audit. The role of tax control in a single mechanism of control and supervision activities of the state in the tax sphere.

thesis, added 04/19/2013

Determining the impact of the President's Message on the financial control procedure. Analysis of the meaning, principles, essence of the subjects of financial control. The role and significance, content and main directions of financial control in the process of government.

scientific work, added 02/16/2010

Need theoretical concept financial control in the state. Development of the draft Federal Law "On State Control in the Russian Federation". Development and adoption regulatory framework at the level of municipalities of the constituent entities of the Russian Federation.

abstract, added 05/02/2011

Legal status of the Accounts Chamber of the Russian Federation. Tasks, composition and structure of the Accounts Chamber. Problems and prospects for the development of the institution of financial control of representative authorities in the Russian Federation. Analysis of examples from judicial practice.

term paper, added 02/11/2011

Legal regulation of the implementation of currency control in the Russian Federation. Characteristics of the currency control bodies and their powers. Central Bank of the Russian Federation. Federal executive authorities authorized by the Government.

Financial control- this is the activity of state, municipal public bodies and organizations, other economic entities regulated by law to verify the timeliness and accuracy of financial planning, the validity and completeness of income receipts in the relevant funds of funds, the correctness and efficiency of their use.

Financial control is the most important means of ensuring the rule of law in financial and economic activities. It is designed to prevent mismanagement and wastefulness, to identify facts of abuse and theft of inventory and cash.

The variety of forms of financial control, its directions allows us to classify it into different kinds.

Depending on the time of its implementation, financial control is divided into preliminary, current and subsequent. Preliminary financial control is carried out before making operations for the creation, distribution and use of certain funds of funds when considering and approving budgets, other financial and planning acts, when accepting applications, etc. Current financial control is carried out on a daily basis when conducting financial transactions, subsequent financial control - after the performance of an economic or financial transaction for the use of financial resources from the relevant funds of funds.

Depending on the entities exercising financial control, it can be divided into various types of state (national and departmental), municipal (local governments), intra-company (in-house) (carried out by the accounting services of the organization) and audit. State control is carried out by federal legislative bodies, federal executive bodies, including specially created executive bodies, such as the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Ministry of Finance of the Russian Federation, the Federal Service of the Russian Federation for Financial and Budgetary Supervision, the Federal tax office Russian Federation, Federal Customs Service of the Russian Federation, Federal Service of the Russian Federation for Financial Markets, Federal Service of the Russian Federation for Insurance Supervision, control and auditing bodies of federal executive authorities.

Legal regulation of the activities of financial control bodies is carried out with the help of special regulations that fix the rights and obligations of the controlling body, the procedure for exercising financial control. For example, the Customs Code of the Russian Federation, the Tax Code of the Russian Federation (part one), the Federal Law of the Russian Federation of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)”, the Federal Law of the Russian Federation of January 11, 1995 No. 4-FZ (in dated August 14, 2004) “On the Accounts Chamber of the Russian Federation”, Decree of the Government of the Russian Federation of August 21, 2004 No. 429 “On the Federal Customs Service”, Decree of the Government of the Russian Federation of June 30, 2004 No. 330 “On approval of the regulation on the Federal Service for Insurance Supervision ", Decree of the Government of the Russian Federation of June 30, 2004 No. 317 "On Approval of the Regulations on the Federal Service for Financial Markets", Decree of the Government of the Russian Federation of June 15, 2004 No. 278 "On Approval of the Regulations on the Federal Financial Markets Service budgetary oversight.

Auditing financial control is carried out by audit firms and auditors on the basis of the provisions of the Federal Law of the Russian Federation of August 7, 2001 No. 119-FZ (as amended on December 30, 2001) “On Auditing Activities” and is divided into mandatory (the customer is a public authority) and proactive (at the initiative of an economic entity).

Of great importance for the development of state financial control is the Decree of the President of the Russian Federation of July 25, 1996 No. 1095 "On measures to ensure state financial control in the Russian Federation". This Decree establishes that in Russia state financial control includes control over the execution of the federal budget and the budget of federal off-budget funds, the organization of money circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax benefits and benefits.

Financial control is carried out in various forms: audits, observations, examinations, checks, analysis, etc. The main form of financial control is an audit, which is carried out in order to establish the legality of financial discipline at a particular facility.

Financial control as an institution of financial law implies the legal regulation of financial control as a function of public administration. In this regard, the assessment of the effectiveness of financial control is due to the structure, set of procedures, methods and means of financial control.

Organization of a unified system of financial control, contributing to the formation of a complete and objective picture of financial flows and financial and economic activities of economic entities, ensuring the identification, prevention and suppression of violations in management financial flows and financial and economic activities of economic entities, is the main organizational and legal task of the financial activities of the state.

The creation of a financial control system requires the formation of its legal framework. The legal framework for control determines the principles and procedure for its implementation. In documentary terms, the legal basis of financial control is: the constitutional definition and consolidation of the main goals and powers of control; legislative establishment of tasks, functions and powers of control bodies and their employees; regulation and regulation of the content, details and features of the control process by issuing by-laws, including their own acts of control bodies.

The modern legal base of state financial control in the Russian Federation is already quite solid, but due to historical circumstances it is heterogeneous and internally contradictory.

The purpose of my work is to explore the legal support of financial control and identify problems. This leads to the following tasks:

· Give the concept of financial control;

· Determine the forms, types and methods of financial control;

· Describe the bodies exercising financial control;

· Determine the system of legal regulation of financial control and identify its problems.

Thus, the tasks set determined the structure of my work.

Financial control as an institution of financial law implies the legal regulation of state financial control as a function of public administration and the organization of the formation, distribution and use of budgetary funds. Control should be considered as one of the forms management activities, that is, as an independent management function that has a target orientation, a certain content and methods for its implementation.

Financial control is a form of implementation of the control function of finance and, from the standpoint of financial law, it is intended, first of all, to protect and ensure the rights of the state and municipalities. Financial control has a cost expression, so it is carried out in all areas of social reproduction and accompanies all stages of the financial activities of the state, municipalities, enterprises, institutions, organizations.

Control is a legal structure designed to ensure strict and strict enforcement of laws, compliance with legal discipline by state authorities, local governments, individuals and legal entities.

Essence and purpose of control:

monitoring the activities of the controlled entity;

Obtaining objective and reliable information about the state of law and discipline in this subject;

in identifying the causes and conditions that may contribute to offenses;

· Taking measures to bring to justice violators of law and discipline.

Establishing control over financial activities is one of the directions of the state's financial policy. As such, control has several aspects:

· Financial control is one of the functions of public administration. It provides verification of the financial activities of participants in financial legal relations in order to prevent or detect violations of the law.

· Financial control is one of the stages of specific management actions of the state.

Financial control - form feedback in the system of financial and legal regulation. Receiving information about committed illegal acts in the financial sector, the state evaluates the ongoing financial policy and carries out its timely adjustment.

· Financial control is a way of maintaining the regime of law and order in the financial sector, since it is aimed at ensuring compliance with the norms of financial law.

Financial control, like control in general, is a special way to ensure legality in financial law and is carried out at all stages of financial activity. Since financial control is a kind of state control, it bears all the features of the latter. At the same time, state financial control has some specific features that distinguish it from other areas of control activity and consist in the features of its object and subject, the composition of subjects of control and controlled entities, goals and objectives, as well as forms and methods.

The objects of financial control are the movement of funds in the process of accumulation, distribution and use of funds, as well as material, labor and other resources.

The subject of financial control is currency and cash transactions, enterprise estimates, tax returns, operations with budgetary funds, accounting documentation, etc.

The subjects of financial control are state and municipal bodies, as well as non-governmental organizations and institutions that are empowered to carry out activities to verify compliance with financial legislation.

The controlled entities are the Russian Federation as a whole, the constituent entities of the Russian Federation and municipalities, state authorities, local governments, organizations, enterprises, institutions and individuals performing or mediating financial transactions.

The purpose of financial control can be defined as ensuring the legality and efficiency of public financial activities. This is most clearly expressed in the verification of compliance with various financial and legal regimes: tax regimes, regimes of currency restrictions, budget immunity. Financial control over legality also extends to the commission of financial actions (operations) established not only by prohibitive norms. For example, controlled are the requirements for the provision by executive authorities, local governments of all information necessary for the implementation of parliamentary control to legislative (representative) bodies, representative bodies of local self-government within their competence on budgetary issues (clause 3 of article 265 of the RF BC).

However, the purpose of financial control is not to influence the legal regime of any financial transactions, since the fulfillment of the legal requirements of financial control bodies should not prevent or make it impossible for the accumulation, distribution or use of state and municipal funds.

Diverse tasks are assigned to financial control in various spheres of the economic life of society. The effectiveness of financial control largely depends on the nature of its organization. Thus, it should be organized and conducted on the basis of certain principles:

legality;

Independence;

objectivity;

Responsibility;

Delimitation of functions and powers;

systemic;

Glasnost.

The legitimacy of financial control provides for the existence of a legal framework that ensures the conduct of control in accordance with its goals and objectives. Independence must be ensured by the financial independence of the controlling body. The principle of objectivity provides for the absence of bias and non-interference in the operational activities of the subject of control, the validity of the conclusions based on the results of control measures. The principle of responsibility implies a conscientious attitude of employees of the financial control bodies to their official duties. The implementation of the principle of delimitation of functions and powers consists in the absence of duplication in the activities of financial control bodies. Consistency means the unity of the legal framework, the establishment of periodicity in the conduct of certain financial control measures. The principle of publicity provides for informing the public through the mass media about the results of the work of regulatory bodies.

The effectiveness of financial control by the state largely depends on the quality of the organization of accounting in the country - accounting, budget, tax, foreign exchange transactions, etc.

Thus, the main areas of financial control are to verify compliance with the legislation by the subjects of financial law and ensure the expediency of the financial activities of the state.

Page 20

SHAPE \* MERGEFORMAT

Federal State Budgetary Educational Institution of Higher Professional Education “GMU named after Admiral F.F. Ushakov"

Page Page 20

EDUCATIONAL AND METHODOLOGICAL COMPLEX OF THE DISCIPLINE FINANCIAL LAW

Index:

(File)

MCD 7.3-(25-71.2)-030900-B3.B14-2013

Version:

"I approve"

Head of Department

public law

Institute of Maritime Transport

management, economics and law

FGBOU VPO "State Maritime

University named after Admiral F.F. Ushakov

PhD in Law, Associate Professor

I.A. Varchenko

"_____" October 2013

LECTURE NOTES

Discipline: FINANCIAL LAW

Direction of training

(speciality) _____ 030900.65 _____ ____ "Jurisprudence"

OKSO code name

TOPIC 3. « Legal regulation of financial control in the Russian Federation»

Lead lecturer:

I.G.Rzun, Associate Professor of the Department of PP, Candidate of Physics and Mathematics Sciences,

(full name, position, academic degree, academic title)

Novorossiysk

2013

Topic 3. Legal regulation of financial control in the Russian Federation

The amount of lecture time allotted for the study of this topic: 2-4 hours in accordance with curriculum

Venue: classroom

Methodology: traditional form

The main content of the topic:

The concept of financial control, its meaning. Financial control as a specialized type of state control. The role of financial control. The concept of financial discipline. Types of financial control. Control exercised by representative bodies of state power. Control exercised by the executive bodies of state power a sti. departmental control. Inside about economic control. Audit control. Forms of financial control about la. Methods of financial control. D about documentary control. actual control.

Basic terms and concepts:"Financial control", "».

Lesson objectives:

1. Didactic - the acquisition by cadets (listeners) of theoretical knowledge about the concept and features of financial control, as well as about its principles and structure.

2. Methodical - bringing to the cadets (listeners) the content of the basic knowledge on the topic under consideration, recommended literature, focusing the attention of cadets (listeners) on the most significant characteristics of the issues being studied.

3. Educational - the formation of the cadets (listeners) of conviction in the need to strictly follow the requirements of the law.

Plan:

Introduction

The concept, types and role of financial control.
Bodies exercising financial control.
Methods of financial control.

Conclusion

INTRODUCTION

State control is an inevitable and necessary condition for the effective functioning of the economic system of any state. Control as a whole is nothing more than the implementation of management functions, the essence of which is to check, observe, track this or that phenomenon.

The purpose of financial control is a guarantee of uninterrupted and effective financial support for the activities of the state and local governments. At the same time, in a broad sense, the goal of state and municipal financial control is the creation of a scientifically based financial policy, as well as the formation of an effective financial mechanism.

Activities for the formation, distribution and use of funds are based on legality. An important way to ensure the rule of law is control, an integral part of which is financial control.

CONCEPT, TYPES AND THE ROLE OF FINANCIAL CONTROL

The concept, meaning and methods of financial control

Financial control this is control over the legality and expediency of actions in the formation, distribution and use of monetary state and municipal funds for the effective socio-economic development of the country as a whole and its regions. He is an integral part of the financial activities of the state and municipalities, since finance as an economic category has not only distributive, but also control functions.

Financial control is carried out in accordance with the procedure established by legal norms by the entire system of state authorities and local self-government, including special control bodies with the participation of public organizations, labor collectives and citizens.

Importance of Financial Controlis expressed in the fact that during its implementation, firstly, compliance with the established in the field of financial activity is checked law and order all public authorities and local self-government, enterprises, institutions, organizations, citizens and, secondly,economic feasibility and efficiency actions taken, their compliance with the tasks of the state and municipalities. Thus, it serves as an important way to ensure legitimacy and expediencyongoing financial activities. The requirement to comply with the law in financial activities has a constitutional basis (part 2 of article 15 of the Constitution of the Russian Federation).

main directions,which express the content of financial control in relations regulated by financial law, is the verification of:

a) performance by public authorities and local self-government of the functions of accumulation, distribution and use of financial resources in accordance with their competence;

b) fulfillment by organizations and citizens of financial obligations to the state and local governments;

c) the use for the intended purpose by state and municipal enterprises, institutions, organizations of financial resources (budgetary and own funds, bank loans, extra-budgetary and other funds) that are under their economic jurisdiction or operational management;

d) compliance with the rules for financial transactions, settlements and storage of funds by enterprises, organizations, institutions.

In the process of financial controlinternal reserves are revealedproduction the possibility of increasing profitability, increasing labor productivity, more economical and efficient use of material and monetary resources, as well as ways to eliminate and prevent violations of financial discipline. In case of their detection, measures of influence are applied to organizations, officials and citizens, compensation for material damage to the state, organizations, citizens is provided.

The implementation of the tasks of financial control strengthens the state financial discipline, expressing one of the parties of legality.State financial discipline this is a strict observance of the regulations and procedures for the formation, distribution and use of state and municipal funds established by legal norms.The requirements of financial discipline apply not only to enterprises, organizations, institutions, citizens, but also to public authorities and local governments, their officials. However, the content of financial control is not limited to checking only cash. Ultimately, it means control over the use of material, labor, natural and other resources of the country, since in modern conditions the process of production and distribution is mediated by monetary relations.

The system of control bodies has changed: presidential control has been organized, the Federal Assembly of the Russian Federation has created the Accounts Chamber of the Russian Federation. In addition, new specialized financial control bodies were formed tax authorities, federal treasury bodies, state insurance supervision bodies, the Committee of the Russian Federation for Financial Monitoring was formed (subsequently in accordance with decrees of the President of the Russian Federation dated March 9, 2004 and May 20, 2004federal services subordinated to the Ministry of Finance of the Russian Federation),the Federal Commission for the Securities Market (nowFederal Service for Financial Markets,which is managed by the Government of the Russian Federation). In addition, the aforementioned decrees of the President of the Russian Federation provide for the creationFederal Service for Financial and Budgetary Supervision,Subordinate to the Ministry of Finance of the Russian Federation, as well as the transformation of the State Customs Committee of the Russian Federation intoFederal Customs Service,subordinate to the Ministry of Economic Development and Trade of the Russian Federation.

Measures to improve financial control in relation to the modern tasks of the state have not been completed, they are currently being carried out as part of the general task of forming an effective system and structure of executive authorities. The need to strengthen state financial control remains an urgent task.

The legislation determines the forms of interaction between the bodies exercising financial control and law enforcement agencies 2 in order to enhance its effectiveness, which is of particular importance in connection with the growth of crime in the economic sphere.

In the course of financial control, various methods, i.e., techniques and methods for its implementation. These include: audits, checks (documentation, accounting and reporting status, etc.), consideration of financial plans, applications, reports, hearing information from officials, etc. These actions are usually planned. However, they can also be carried out outside the plan, in connection with the need. The main method of financial control audit, i.e. the most profound and complete examination of the financial and economic activities of organizations in order to verify its legality and expediency. Audits are divided into several types: planned and sudden, documentary and actual, complete (continuous) and selective (partial), etc. The results of the audit are documented audit report, which is signed by the head of the audit group (auditor), the head of the audited organization and its chief accountant. This act has important legal significance.

Types of financial control

Financial control is divided into several types for different reasons. Depending on the time of the event, it can be preliminary, current and subsequent. Such types of control are inherent in the activities of all regulatory bodies.

Preliminaryfinancial control is carried out before performing operations on the formation, distribution and use of monetary funds. Therefore, it is important to prevent violations of financial discipline.

Current financial control is control in the process of making monetary transactions (in the course of fulfilling financial obligations to the state, receiving and using funds for administrative and business expenses, capital construction, etc.).

Subsequent financial control is the control exercised after the completion of financial transactions. In this case, the state of financial discipline is determined, its violations are identified, ways of prevention and measures to eliminate them are outlined.

Depending on the will of the subjects of control legal relations and the requirements of the law, there are obligatory and proactive financial control. Required is carried out: a) by virtue of the requirements of the legislation and b) by decision of the competent state authorities (for example, inspections and examinations of taxpayers on taxation issues by the tax authorities, control carried out on the basis of decisions of law enforcement agencies). Initiative financial control is carried out by independent decision of economic entities, in particular, through the use of audit control.

Other bases for the classification of financial control are also possible.

Yes, depending on the specifics of the legal status subjects, carrying out it, the following types of financial control are distinguished: state (at the federal and regional levels), municipal, public and audit.

Statefinancial control can be subdivided (depending on the scope) intosubordinate and intradepartmental(similar subdivisions can be identified in the municipal financial control). In this classification, in turn, depending on the types of bodies exercising it, financial control is distinguished:

a) representative (legislative) authorities;

b) the President of the Russian Federation;

c) executive authorities of general competence;

d) financial and credit authorities;

e) departmental (intradepartmental) control, supplemented by on-farm (internal) control.

BODIES IMPLEMENTING FINANCIAL CONTROL

Representative (legislative) bodies of state power.

Thus, the State Duma considers and approves the report on the execution of the federal budget submitted to it by the Government (Article 114 of the Constitution of the Russian Federation), as well as reports on the execution of the budgets of off-budget state social funds. Control functions in the field of finance are also performed by committees and commissions formed by the Federation Council and the State Duma within the framework of their jurisdiction (Article 101 of the Constitution of the Russian Federation). A special role among them belongs to the Budget and Tax Committee of the State Duma and the Budget Committee of the Federation Council. The financial control of the Federation Council and the State Duma is also carried out in the process of hearing questions about the country's finances at their meetings.

According to part 5 of Art. 101 of the Constitution of the Russian Federation, to exercise control over the execution of the federal budget, the Federation Council and the State Duma formAccounts Chamber of the Russian Federation,which stands out for its significance and legal status among special control bodies. The composition, powers and procedure for the activities of the Accounts Chamber are determined by the Federal Law of January 11, 1995 "On the Accounts Chamber of the Russian Federation". The Accounts Chamber of the Russian Federation is endowed with broad powers in the field of financial control. According to the law, thisa permanent body of state financial control,accountable to the Federal Assembly of the Russian Federation. Within the framework of the tasks defined by the legislation, the Accounts Chamber has organizational and functional independence (Article 1 of the said Law).

The activities of the Accounts Chamber are aimed at carrying out control and analytical measures in relation to planned, ongoing and already made public expenditures.Object of controlfrom the Accounts Chamber of the Russian Federation, federal budget funds, federal extra-budgetary funds, and federal property act. The Law specifically highlights the powers of the Accounts Chamber to control the state of the state internal and external debt of the Russian Federation and the use of credit resources. The Accounts Chamber exercises control over the activities of the Central Bank of the Russian Federation and other banks in terms of servicing the federal budget; for the activities of the Central Bank of the Russian Federation in servicing the public debt of the Russian Federation (Articles 16 and 19).

The law defines circle of subjects which are subject to the control powers of the Accounts Chamber. It includes:

a) all state bodies (including their offices) and institutions, management bodies of federal extra-budgetary funds;

b) local governments, enterprises, organizations, banks, insurance companies and other financial and credit institutions, their unions, associations and other associations, regardless of types and forms of ownership, if they receive, transfer, use funds from the federal budget or use the federal property or manage it, and also have tax, customs and other benefits and advantages provided by federal legislation or federal government bodies;

c) public associations, non-state foundations and other non-state non-profit organizations whose activities are subject to the control powers of the Accounts Chamber insofar as they receive, transfer or use federal budget funds, use and manage federal property, as well as in the part granted by federal law or federal government bodies of tax, customs and other benefits and benefits (Article 12).

The Accounts Chamber has the right to give the administrations of the audited enterprises, institutions and organizationsbinding ordersin cases of detection of violations in economic, financial, commercial and other activities. In case of repeated non-fulfillment or improper fulfillment of instructions, the Board of the Accounts Chamber may, in agreement with the State Duma, take a decisionon the suspension of all types of financial, payment and settlement transactionson the accounts of audited enterprises, institutions and organizations. The order may be challenged in court.

In its control activities, the Accounts Chamberinteracts with other regulatory bodiesRussian Federation (Article 22 of the said Law). The activities of the Accounts Chamber are based on the principle of publicity. It must regularly provide information about its activities to the media.

The legal status and tasks of the Accounts Chamber of the Russian Federation characterize it as higher control body in the country, although such a definition is not directly given in the legislation. When creating the Accounts Chamber of the Russian Federation, foreign experience was used. It is summarized in the Lima Declaration of Guiding Principles for Control adopted by IX Congress of the International Organization of Supreme Audit Institutions (INTOSAI) in 1977.

Control functions in the field of finance are also carried outrepresentative bodies of state power of the constituent entities of the Russian Federation,what is enshrined in their legislation in accordance with federal acts, and local governments. At the level of subjects of the Federation, their representative authorities formaccounting chambers (control and accounting chambers, etc.)as bodies of permanent state financial control. Representative bodies of local self-government also form control bodies at their level.

In order to be efficient presidential control under the authority of the President of the Russian Federation there is a special control bodyControl Department of the President of the Russian Federation.When exercising control functions, this body interacts with other structural divisions of the Presidential Administration, relevant committees and commissions under it, the apparatus of the Government of the Russian Federation, the chambers of the Federal Assembly, the judiciary and the prosecutor's office, with various federal services and other federal executive bodies. This is a body of a wide range of control activities, financial control is its integral part.

The Office does not have the right to apply any sanctions, but it has the right to direct instructions on elimination of revealed violations to the heads of federal executive authorities, executive authorities of the constituent entities of the Federation. These orders must be considered without delay. Not later than within a month, measures must be taken to eliminate violations. The Department also has the right to make proposals to the President of the Russian Federation, heads of federal executive bodies and executive bodies of constituent entities of the Russian Federation on bringing to justice and suspending the activities of the relevant officials.

In order to improve the efficiency of the activities of federal executive bodies, the Decree of the President of the Russian Federation of May 13, 2000 "On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District" defines measures to improve presidential control. In this regard, seven federal districts have been created. Among the main tasks assigned to the authorized representatives of the President of the Russian Federation in the federal districts is the organization of control over the execution of decisions of federal government bodies in the district, which also applies to the field of finance. At the same time, the authorized representative is vested with the right to organize, within the limits of his competence, checks on the use of federal budget funds in the district.

Bodies of executive state power of general competenceThe Government of the Russian Federation, governments, administrations of the constituent entities of the Federation direct the control activities of state administration bodies subordinate to them, including financial ones, and also directly exercise financial control themselves.

Within their powersGovernment of the Russian Federationon the basis of the Constitution of Russia (Article 114) and the Federal Constitutional Law "On the Government of the Russian Federation" controls the preparation and execution of the federal budget, the implementation of a unified financial, credit and monetary policy, and exercises currency control.

In addition, the Government of the Russian Federation exercises control over the activities of the executive authorities of the constituent entities of the Russian Federation on issues related to the jurisdiction of the Russian Federation and the powers of joint jurisdiction of the Federation and its constituent entities. In the event that acts of the executive authorities of the subjects of the Russian Federation conflict with federal legislation and the international obligations of the Russian Federation, the Government of the Russian Federation makes proposals to the President of the Russian Federation on the suspension of these acts.

Directing the activities of its subordinate bodies for the implementation of financial control, the Government of the Russian Federation adopts legal acts (normative and individual) regulating the procedure for this activity (for example, the Regulations on the Ministry of Finance of the Russian Federation, the Regulations on the Federal Treasury of the Russian Federation, etc., where the functions of financial control are fixed) . The government also has the right to form its own commissions and other bodies with control functions.

Importance due to its daily routine, regularity and systematic It has financial control exercised by state bodies whose activities are specifically focused on the field of finance.These include organsexecutive power, subordinateThe Ministry of Finance of the Russian Federation (federal services tax, insurance supervision, financial and budgetary supervision, financial monitoring, the Federal Treasury), as well as the Federal Customs Service (in the structure of the Ministry of Economic Development and Trade of the Russian Federation) and the Federal Service for Financial Markets, which is managed by Government of the Russian Federation.

Within their competence, they exercise control over the targeted use of the federal budget and the funds of state off-budget and target budget funds; for expenses related to the state internal and external debt; for the formation and preservation of the State Fund of Precious Metals and Precious Stones of the Russian Federation; partial currency and export control; control over the use and storage of precious metals and precious stones by organizations and transactions with them, as well as supervision and control over ensuring the solvency of insurers, control over the quality of audits, etc. The Federal Customs Service exercises control in the field of taxation when moving goods across the customs border of the Russian Federation , as well as the currency control provided for by the Labor Code of the Russian Federation. The Federal Financial Market Service is vested with the functions of control and supervision in the sphere of circulation of securities, control of the activities of stock exchanges, formation and investment of pension savings.

On the basis of the Decree of the Government of the Russian Federation of August 6, 1998, organizedcontrol and audit departments of the Ministry of Finance of Russia in the subject of the Russian Federation (territorial KRU).The main objective of the activities of these bodies is to exercise subsequent control over the timely, targeted and rational use and safety of federal funds. They also conduct, on a contractual basis, at the request of state authorities of the constituent entities of the Federation and local governments, audits and financial audits (with reimbursement of expenses) of receipts and expenditures of funds from the relevant budgets and off-budget funds and income from property.

In the field of audit territorial KRU, in accordance with the instructions of the Ministry of Finance of Russia, control the quality of audits of organizations by auditors and audit organizations. Based on the results of these inspections, they have the right to raise questions with the Ministry of Finance of Russia about the annulment of licenses to carry out audit activities.

Bodies of the Federal Treasury (Federal Service)carry out financial control in the process of organizing the execution of budgets and managing budget accounts and budgetary funds. This procedure applies to the budgets of all levels (Articles 215, 267 of the RF BC). They have the right to apply sanctions and other coercive measures in cases of establishing violations of financial discipline.

Federal Service for Financial and Budgetary Supervisionis designed to carry out the functions of control and supervision in the financial and budgetary sphere, as well as the functions of a currency control body. It is authorized to exercise control and supervision over: the use of federal budget funds, state off-budget funds, as well as material assets owned by the federal government; over the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by executive authorities of all levels; for compliance with the currency legislation of the Russian Federation, etc.

Committee of the Russian Federation for Financial Monitoring,converted toFederal Service for Financial Monitoring,was created on the basis of the Decree of the President of the Russian Federation of November 1, 2001, which was due to the growth of offenses in the field of finance and money circulation, in particular the use of officially operating organizations (banks, insurance companies, pawnshops, etc.) for the legalization (laundering) of income received in a criminal way. The Federal Law of August 7, 2001 "On Counteracting the Legalization (Laundering) of Proceeds from Crime" provided for the creation of a legal mechanism and a specially authorized state body designed to counteract these phenomena that negatively affect the country's economy, the realization of the rights and legitimate interests of citizens, society and the state. This body is the Federal Financial Monitoring Service. The law requires:

a) strengthening the internalcontrol carried out by the organizations themselves, carrying out transactions with cash or other property;

b) mandatory control by the authorized bodybehind these operations in established cases (Art. 4, 6 of the Law).

To the main tasks of the named authorized bodyassigned: collection, processing and analysis of information on transactions with funds or other property subject to control in accordance with the legislation of the Russian Federation; creation of a unified information system and maintenance of a federal database in the field of combating the legalization (laundering) of proceeds from crime; sending relevant information to law enforcement agencies, etc.

Financial control exercised by state bodies and local governments is supplementedpublic financial control,based on the provisions of the Constitution of the Russian Federation, which establish the rights of citizens, including the right to participate in the management of state affairs (Article 32), the obligations of state authorities and local governments to provide everyone with the opportunity to familiarize themselves with documents and materials that directly affect their rights and freedoms (Article 24).

Tax authoritiesact as a system of specialized financial control bodies whose activities are aimed at ensuring a unified system of control over compliance with Russian tax legislation, the correct calculation, completeness and timeliness of tax payments to the budget, and also, in established cases, to extra-budgetary funds. In addition, they exercise currency control within their competence.

Banks (credit organizations).Their functions in the field of financial control in the modern period have changed significantly. This is due to the change in the principles of economic regulation and the related restructuring of the banking system, the formation of commercial banks based on different forms of ownership. As a result, the functions of banks to control the activities of enterprises, organizations and institutions have narrowed. Commercial banks do not exercise control over their clientele in an administrative manner, as was the case before, when all banks, being state-owned, were endowed with powers of authority. However, on the basis of the current legislation, banks (credit organizations) are authorized to perform the functions of state control: they control compliance by enterprises, organizations, institutions with the procedure for conducting cash transactions and compliance with currency legislation, authorized banks are agents of state currency control.

In other respects, banks exercise control on a civil law basis as a party to a contract.

Differs in features of the control exercisedthe Central Bank of the Russian Federation,due to the specifics of its legal status, it is the body of state regulation of monetary and credit foreign exchange relations. It is entrusted with the supervision of the activities of commercial banks and other credit organizations. At the same time, he has the right to apply administrative enforcement measures to banks that violate the law and established rules of activity. The Central Bank of the Russian Federation also monitors compliance with the legislation on currency regulation and money circulation.

In addition to the considered supra-departmental (external) control,departmental (intradepartmental) financial control,i.e., control of ministries, departments, and other executive authorities over the activities of enterprises, organizations, and institutions included in their system. By the Decree of the President of the Russian Federation of July 25, 1996 "On measures to ensure state financial control in the Russian Federation", special attention is paid to the control and audit divisions of executive authorities, as well as other state financial control bodies, to verify the receipt and expenditure of state budgetary and extrabudgetary funds .

Within the framework of departmental control,on-farm (internal) financial control,i.e., control exercised at specific enterprises, organizations and institutions by their leaders and functional structural divisions (accounting, financial department, planning and wage regulation departments, etc.). Control functions in this case are a necessary condition for the process of daily financial and economic activities. An important role and the broadest functions of on-farm financial control are performed byaccounting serviceenterprises, organizations, institutions, accounting.

According to the Federal Law of November 21, 1996 "On Accounting", one ofThe main tasks of accounting are the formation of complete and reliable information about the activities of the organization and its property status, providing this information to internal and external users to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the use of material, labor and financial resources in accordance with approved norms, standards and estimates.

The mentioned Law applies to all organizations located on the territory of the Russian Federation, as well as tobranches and representative offices of foreign organizations,unless otherwise provided by international treaties of the Russian Federation. Citizens engaged in entrepreneurial activities without forming a legal entity keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation. Responsibility for the organization of accounting in organizations is borne by their heads.

Audit financial control

Audit financial controlit is an independent non-departmental control, carried out as an entrepreneurial activity audit activity. Such control is essential in the development of a market economy. The use of the audit form of control makes it possible to combine the interests of the state and business entities, and, importantly, without spending budgetary funds on control activities. The formation and development of audit financial control in Russia reflects the experience of developed foreign countries, where this form of control is widespread.

The procedure for organizing and exercising audit financial control is regulated by the Federal Law of August 7, 2001 "On Auditing" 1 . According to the Law (art. 1),audit activity (audit) is an entrepreneurial activity for independent verification of accounting records of financial (accounting) statements of organizations and individual entrepreneurs.

Organizations and individual entrepreneurs checked in this form are defined in the Law asaudited entities. aimaudit is an expression of opinion on credibility financial (accounting) statements of audited entities and compliance accounting procedureslegislation RF.

The result of the audit isaudit report.This is an official document drawn up in accordance with federal rules (standards) and containing the opinion of an audit organization or an individual auditor, expressed in the prescribed form, on the reliability of the financial (accounting) statements of the audited entity and the compliance of its accounting procedures with the legislation of the Russian Federation.

At the same time, the state uses the audit form of control, prescribing obligation audit in the cases specified by the legislation (item 7). This applies to state non-budgetary funds, credit and insurance organizations, state and municipal unitary enterprises, etc. The legal norms governing audit financial control largely havepublic characterwith state-authoritative prescriptions of the rules (standards) of audit activity, the procedure and organization of its implementation and control. At the same time, the independence of audit organizations and auditors is guaranteed, as well as the independent entry of audited entities into contractual relations for the provision of audit services.

Audit organizations and individual auditors are prohibited from engaging in any other business activity, except for auditing and providing related services.

In order to quality assuranceaudit activity, mandatory certification of persons wishing to engage in this activity is established; an audit organization and an individual auditor must have a license to carry it out. In addition, the authorized federal body may conduct audit quality checks.

For violation of legislation on audit, the Law establishesa responsibilityaudit organizations, their heads, individual auditors, audited entities and entities subject to mandatory audit. In appropriate cases, the mentioned entities may bear criminal, civil and administrative liability.

Back to main functionsthe authorized federal body for state regulation of audit activity, which is the Ministry of Finance of Russia,attributed: publication of normative legal acts regulating audit activities; submission for approval to the Government of the Russian Federation of federal rules (standards) of auditing; organization of an attestation system, licensing of auditing activities; organization of a system of supervision over compliance with license rules; control over compliance by audit organizations and individual auditors with federal rules (standards) of audit activity; maintenance of state registers of certified audit organizations and individual auditors; accreditation of professional audit associations.

FINANCIAL CONTROL METHODS

Financial control is carried out by various methods, which are understood as methods or methods, means of its implementation. The application of a specific method depends on a number of factors: on the legal status and features of the forms of activity of the bodies exercising control, on the object and purpose of control, on the grounds for the emergence of control legal relations, etc.

These general methods are specified in the methods, rules for monitoring various objects (for example, methodological letters and instructions from the tax authorities, in particular the Methodological Guide for Conducting Desk Audits, the Program for Checking Large Tax Payers on Road Users, instructions from the Ministry of Finance of Russia on reporting on budget execution , cost estimates of budgetary institutions, etc.).

The main method of financial control audit, those. the most profound and complete examination of the financial and economic activities of enterprises, organizations, institutions in order to verify its legality, correctness and expediency. Audits are carried out by various regulatory bodies, primarily financial ones, as well as government bodies in relation to subordinate organizations. Audits can be carried out both according to the plan of these bodies, and at the direction of other competent bodies, including law enforcement.

By the object of verificationThere are revisions documentary, actual, complete (continuous), selective (partial). By aboutorganizational featurethey can be planned (provided for in the work plan of the relevant body) and unscheduled (appointed in connection with the receipt of signals, complaints and applications from citizens requiring urgent verification), complex (carried out jointly by several regulatory bodies).

When conducting documentary revisiondocuments are checked, especially primary monetary documents (accounts, pay slips, orders, checks), and not just reports, estimates, etc.Actual revisionmeans checking not only documents, but also the availability of money, material values. Under complete revision understand the verification of all activities of an enterprise, organization, institution for a certain period. Atselective revisioncontrol is aimed at any individual aspects of financial and economic activities (for example, checking travel expenses, work on accepting tax and insurance premiums). The term of the audit is not more than 30 days.The results of the audit are documented in an actof significant legal importance. It is signed by the head of the audit group, the head of the audited organization and its chief accountant. The head and chief accountant of the audited organization must attach their objections and comments in writing to the audit report, signing it.

CONCLUSION

Summing up the above, we can say that the significance of financial control is expressed in the fact that during its implementation it is checked, firstly, compliance with the established legal order in the process of financial activity by state and public bodies, enterprises, institutions, organizations, citizens; secondly, the economic feasibility and effectiveness of the actions taken, their compliance with the tasks of the state.

Financial control is an important way to ensure the legality and expediency of the financial activities of the state.