Template-Type: ReDIF-Article 1.0
Author-Name: Lev N. Ovsyannikov
Author-Email: lovsyannikov@nifi-abik.ru
Author-Workplace-Name: Finance Research Institute, Moscow 127006, Russia
Title: Legal Base of Financial Control: New and Old
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.
Classification-JEL: M42, H83
Keywords: state control, external financial control, legal base of control, supervisory and counting authorities
Journal: Finansovyj žhurnal — Financial Journal
Pages: 27-36
Issue: 1
Year: 2012
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/1/statii/2012_01_03.pdf
Handle: RePEc:fru:finjrn:120103:p:27-36