State financial control is carried out regularly by specialized authorities.In Russia provides for a single body with full authority.The most important area of control is the implementation of the main objectives of fiscal policy.This function is assigned to the presidential bodies which organize adherence to the norms established by the budget and tax legislation.
State financial control is based on the constitutional rights and duties of citizens.State apparatus is developing a set of different activities that lead to the achievement of the main strategic objectives.Compliance with all norms and standards reflected in value terms, making it possible to compare data from different periods and track dynamics.
State Financial Control is a system where all the components are in close communication and cooperation.If in our country all the local bodies are accountable to establish a committee or federal agencies, then, for example, in France each body depends on the ministers, each of whom will eventually take care of the purposeful spending of budget funds and, of course, the complete formation of the budget on differentlevels.
conditionally possible to reflect specific types of state financial control in France:
1. Produced by the cabinet control strictly according to the approved authority.
2. period of post.Produced by the Accounting Chamber for achieving targets.
3. Interagency control.
modern regulation in the Russian Federation by means of the various agencies operating within the individual subjects of the federation or the country as a whole.In all such bodies there are about 66. However, the subjects of the federation successfully use the right formation of additional bodies performing inspection on the ground.The only drawback of such an organization of state regulation is their excessive independence, because the activities of subordinate services not regulated and not coordinated.
state financial control of Russia can be divided into the following types: the government, the presidential, parliamentary, and public prosecutor's audit.Thus, the presidential form of heads Head of State, who concurrently guarantees the fulfillment of the constitutional norms, provide the legal basis and the responsibility of citizens for non-compliance obligations.In addition, a decree was issued "On the Main Control Directorate of the President of the Russian Federation", which reveals the basic functions and tasks to be performed by the bodies of state financial control.
Parliamentary control is made through the Accounting Chamber.This body aims to test the feasibility of implementation of the budget and its conformity with the preset data.Experts studying the targets and the actual situation on the basis of which conclude how efficiently and competently carried out spending the Treasury on the ground and in the national scale.If during the inspection revealed significant errors or misstatements, representatives of the Chamber of Accounts shall have the right to demand some changes in the process of formation and distribution of the budget.To do this, they give specific divisions recommendations binding.
Ultimately, such a large number of bodies involved in the control of a particular area, significantly limits their ability to influence offenders.In this connection it should take concrete measures to accelerate the process of regulation and coordination of the order by the authorities.
