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Legal Base of Financial Control: New and Old

Author

Listed:
  • Lev N. Ovsyannikov

    (Finance Research Institute, Moscow 127006, Russia)

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.

Suggested Citation

  • Lev N. Ovsyannikov, 2012. "Legal Base of Financial Control: New and Old," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 27-36, January.
    • Handle: RePEc:fru:finjrn:120103:p:27-36
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    More about this item

    Keywords

    state control; external financial control; legal base of control; supervisory and counting authorities;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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