Template-Type: ReDIF-Article 1.0 Author-Name: Lev N. Ovsyannikov Author-Email: lovsyannikov@nifi-gumf.ru Author-Workplace-Name: Finance Research Institute; The State University of the Ministry of Finance of the Russia Title: Nature of Financial Control Abstract: The article reviews the nature of financial control with regard to the impact of financial control institutions, especially the state control institutions, on the national control quality. Inconsistency of this process defined by the state regulation of the operation of such agencies государство is revealed. Classification-JEL: Keywords: financial control, nature of control, monitoring system, state management, auditing authorities Journal: Finansovyj žhurnal — Financial Journal Pages: 101-110 Issue: 3 Year: 2012 Month: July File-URL:http://www.nifi.ru/images/FILES/Journal/Archive/2012/3/statii/2012_03_09.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:120309:p:101-110