Legal Base of Financial Control: New and Old

Lev N. Ovsyannikov ()
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Lev N. Ovsyannikov: Finance Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 1, 27-36

Abstract: Federal Law «On the general principals of organization and operation of the audit agencies of the Russian Federation constituents and of the municipalities» was passed in 2011. The author analyzes the situation resulting from the above law that regulates certain parameters of the external state and municipal financial control. It presents proposals on completion of development of the legal base for such control.

Keywords: state control; external financial control; legal base of control; supervisory and counting authorities (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120103:p:27-36

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