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FINANCIAL SUPERVISION IN THE BUDGET SECURITY MANAGEMENT SYSTEM



N.G. Dolmatova
zdolmatova@yandex.ru
a PhD student at the Department of Financial and Environmental Law, the Institute of Law of the Bashkortostan State University
Ufa

Keywords:

  • financial control
  • budgetary control
  • tax control
  • ensuring budget security
  • types of financial control
  • methods of financial control
  • The articles deals with the matters related to state (municipal) financial supervision and its place in the budget security management system. The paper reveals some shortcomings with regard to legal regulation of the state (municipal) financial supervision and presents different ways of exercising state (municipal) financial control. The author compares budget and tax control, reviews different approaches to interpretation of the object of budget control, highlights imperfection of legal regulation of financial control methods and stresses upon the importance of reporting stage of the budget process ensuring budget security. In addition the author suggests that ensuring budget security should be considered the target in the context of budget control and highlights the need for enshrining the category "budget control" in the current legislation. Besides the author expresses the idea of aligning normative legal acts which regulate ways and methods of budgetary control.

    188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5