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The Formation of the United System of State Financial Control

https://doi.org/10.32609/0042-8736-2004-1-85-97

Abstract

Alternative variants of the united state financial control conception are analysed in the article. The authors consider the whole system of such control, interaction of its basic elements, its functions and mechanisms. Directions of accounting and realization of fiscal federalism of the Chamber of Accounts activity are argued. Mechanisms of its cooperation with law enforcement organs are indicated.

About the Authors

A. Gorodetsky
Academy of Economic Security of the Ministry of Internal Affairs of Russia
Russian Federation


A. Morukova
Academy of Economic Security of the Ministry of Internal Affairs of Russia
Russian Federation


References

1. Бурцев В. Организация системы государственного финансового контроля в Российской Федерации: Теория и практика. М.: Дашков и К, 2002.

2. Пансков В. Концепция системы государственного финансового контроля. Материалы "круглого стола" Петербургского экономического форума. М.: Финансовый контроль, 2002.

3. Семиколенных С. Учет и контроль // Финансовый контроль, 2003, № 9 (22).


Review

For citations:


Gorodetsky A., Morukova A. The Formation of the United System of State Financial Control. Voprosy Ekonomiki. 2004;(1):85-97. (In Russ.) https://doi.org/10.32609/0042-8736-2004-1-85-97

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ISSN 0042-8736 (Print)