Financial Control as an Independent Organizational and Legal Form of the State Control Activity
( Pp. 182-187)

Task. Institutional changes of the current legislation in the sphere of public law in modern state and legal activity outlined a stable tendency of the formation of organizational foundations of control state power. Financial control as one of its organizational and legal forms requires additional theoretical and practical study because of particular significance of fiscal function for the state at any historical stage of its development. Methodology. Apart from general and scientific methods of research, private and legal methods are also used in the article. Formal and legal method was used while analyzing the existing normative acts. The method of the interpretation of law helped to identify the gaps and omissions in the legislation of financial control, the formation of the proposals for its improvement. The consideration of the statuses of the Accounts Chamber of the Russian Federation and the Central Bank in the article has important constitutional and legal significance. Summary. Financial control in modern Russia is the most important organizational and legal form of the state control activity along with the presidential control, parliamentary control, administrative supervision, etc. The isolation of this form of the state control is due to specificity of its subjects and methods. Financial control has specialized external nature and is the activity of the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation with its territorial subdivisions and also special control and accounting bodies of the Russian Federation subjects to control observance of legality and advisability of actions in the sphere of education, allocation and use of public funds for effective social and economic development of the country in general and its regions. Possibility of subsequent use of the scientific work findings. The author’s findings are applicable in various areas of legal knowledge. The obtained results will promote further theoretical justification of control power independence in the Russian Federation. Practical significance. A number of proposals set out in the article are practical for amending the current legislation of the Federal and regional levels. The measures to optimize financial control subjects by creating territorial bodies of the Accounts Chamber of the Russian Federation have been submitted. The author has put forward the proposal for the necessity of legislative assignment of status as a financial control subject to a representative body of the Russian Federation subject on the example of Nizhny Novgorod region, in the law of Nizhny Novgorod region, 09.03.2010, № 36-L “About State Financial Control in Nizhny Novgorod Region.” Originality. Scientific novelty of the article consists in the fact that for the first time the author introduces the concept of organizational and legal forms of the state control into public branches of legal science. Specificity of organizational and legal forms of state control depends on the relationship of two criteria: special subjects and special methods. In this connection, financial control is considered as one of such organizational and legal forms. Original theoretical definition of financial control has been proposed in the article. The tendencies of change in financial control activity of the state bodies have been analyzed. This can be used by other researchers of the related topics and by lawmakers in lawmaking activity

Alekseev D.B., (2013), FINANCIAL CONTROL AS AN INDEPENDENT ORGANIZATIONAL AND LEGAL FORM OF THE STATE CONTROL ACTIVITY. Business in Law, 6 => 182-187.

Bryzgalin A.V., Koroleva M.V., Fedorova O.S., Lagutin I.B., Efremova E.S., Titov E.E. Pamyatka bukhgalteru pri provedenii nalogovykh proverok i/ili meropriyatiy nalogovogo kontrolya // Nalogi i finansovoe pravo. 2013. № 6. S. 34 72, 77 123.
Bychkov A.I. K voprosu o pravovom statuse Banka Rossii // Gosudarstvennaya vlast i mestnoe samoupravlenie. 2011. № 8. S. 33 37.
Druzhinin D.N., Totskiy M.N. K voprosu o pravovom statuse TSentral nogo banka RF // SPS Konsul tantPlyus .
Kleyn N.I., CHubarov V.V. Pravosposobnost TSentral nogo banka RF // SPS quot;Konsul tantPlyus quot;.
Krokhina YU. A. Finansovoe pravo Rossii: uchebnik / YU. A. Krokhina. 3e izd., pererab. i dop. M. : Norma, 2008. 720 s.
Lapina M.A., Lovinyukov A.S. Ponyatie i vidy finansovogo kontrolya // YUridicheskiy mir. 2012. № 4. S. 28 31.
Martynov A.V. Kontrol naya vlast v Rossii: ponyatie, formy i yuridicheskoe znachenie / Vestnik Nizhegorodskogo Universiteta im. N.I. Lobachevskogo, 2009, №3, s. 205-210.
Pastushenko E.N. Osobennosti publichno-pravovogo statusa TSentral nogo banka Rossiyskoy Federatsii i ego rol v finansovoy deyatel nosti gosudarstva (voprosy finansovo-pravovoy teorii i normativno-pravovogo regulirovaniya) // Finansovoe pravo. 2010. № 4. S. 16 19.
Pleshakov A.M. Deyatel nost organov vneshnego finansovogo kontrolya // Mezhdunarodnoe publichnoe i chastnoe pravo. 2013. № 3. S. 43 45.
Rayzberg B.A., Lozovskiy L.SH., Starodubtseva E.B. Sovremennyy ekonomicheskiy slovar (INFRA-M, 2006) // SPS Konsul tant-Plyus
Ryabova E.V. Parlamentskiy finansovyy kontrol kak neobkhodimyy element programmno-tselevogo byudzhetirovaniya: nekotorye voprosy pravovogo obespecheniya // Rossiyskaya yustitsiya. 2013. № 6. S. 5 7.
Tosunyan G.A., Vikulin A.YU. Den gi i vlast . Teoriya razdeleniya vlastey i problemy bankovskoy sistemy. M., 2000. 224 s.
Finansovoe pravo: Uchebnik / Otv. red. N.I. KHimicheva. 4-e izd., pererab. i dop. M.: Norma, 2008. 768 s.
CHirkin V.E. Kontrol naya vlast . M.: YUrist , 2008. 213 s.

control, financial control, state control, The accounts chamber of the Russian Federation, The Central Bank of the Russian Federation.