LawState and Law

State financial control

State financial control is carried out regularly by specialized authorities. In Russia, there is no provision for a single body with all the powers. The most important direction of control is the implementation of the main objectives of fiscal policy. This function is assigned to the presidential bodies, which organize compliance with the norms established by the budget and tax legislation.

State financial control is based on the constitutional rights and duties of citizens. The State Administration Office is developing a set of various activities that lead to the achievement of the main strategic goals. Compliance with all norms and standards is reflected in the cost parameters, so that you can compare the data of different periods and track the dynamics.

State financial control is a system, all components of which are in close connection and interaction. If in our country all bodies in the field are accountable to established committees or federal services, for example, in France, each body depends on ministers, each of whom ultimately cares about purposeful spending of the budget and, of course, full budgeting at different Levels.

Conditionally, it is possible to reflect specific types of state financial control in France:

1. The control of the Cabinet of Ministers strictly in accordance with the approved powers.

2. Post-control period. It is produced by the Accounting Chamber for achievement of planned indicators.

3. Interdepartmental control.

    Modern regulation in the Russian Federation is carried out through the work of various departments operating within the framework of individual subjects of the federation or the country as a whole. In total, there are about 66 such organs. However, subjects of the federation successfully use the right to form additional bodies that carry out control on the ground. The only drawback of such an organization of state regulation is their excessive independence, because the activities of the subordinated services are not regulated and coordinated.

    The state financial control of Russia can be divided into the following types: government, presidential, parliamentary, audit and prosecutorial. So, the presidential head is headed by the head of state, who concurrently guarantees the implementation of constitutional norms, ensuring the legal basis of citizens and responsibility for non-compliance. In addition, a decree was issued "On the main control department of the President of the Russian Federation", which discloses the main functions and tasks that the state financial control authorities should perform.

    Parliamentary control is carried out through the Accounts Chamber. This body is aimed at checking the expedient execution of the budget and its compliance with the pre-established data. The specialists study the planned indicators and the real state of affairs, on the basis of which they conclude that the expenditure of the treasury funds on the ground and on a national scale is being rationally and competently implemented. If in the course of the audit significant errors or distortions were revealed, the representatives of the Accounts Chamber have the right to demand some changes in the process of forming or distributing the budget. To do this, they give specific recommendations to the specific departments, which are mandatory for execution.

    In the end, such a large number of bodies involved in control in a given sphere, significantly limits their ability to influence violators. In this connection, concrete measures should be taken to speed up the process of regulation and coordinate the order of the authorities.

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