Features and role of state financial control as part of the Russian legal system
( Pp. 96-101)

In the modern Russian state, a large-scale reform of supervisory and control activities is being carried out. The priority task here is to improve the effectiveness and efficiency of control and supervision, as well as the revision and updating of legislation. In recent years, the reform of updating and improving legislation in the field of financial control has been carried out and continues to be carried out. Indeed, to date, a huge array of acts has accumulated, including those of the early 90s with a noticeably outdated system of bodies and an outdated concept of financial control. Therefore, they are recognized as invalid and new strategic documents of a national, informational, and economic nature, approved by Decrees of the President of our state and containing priority goals, take their place. Therefore the research trends and impact of control activities and effectiveness through the implementation of these activities is of particular relevance that derives, including the purpose of the article, which aims to explore issues of financial control and oversight, in both practical and theoretical aspects. It is important to analyze the role of financial control, its main directions at different stages of this control mechanism, the list of key features of state financial control, the sources on which control activities are based, the methods by which its subjects implement financial control and carry out control measures. And also to characterize it as part of public administration, the institution of financial law and the control relationship, since it is through the legal relationship with its inherent features that control is implemented. A your authorized subject is able to influence other participants of legal relations through mandatory regulations to oblige to a legitimate implementation of the law, and its specific object as the second party to legal relations which are not simply the specific benefit and a specific person (natural, legal), and public law, are obliged to observe the norms of financial law

Shepeleva D.V., (2021), FEATURES AND ROLE OF STATE FINANCIAL CONTROL AS PART OF THE RUSSIAN LEGAL SYSTEM. Gaps in Russian Legislation, 1 => 96-101.

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control, supervision, financial control, state financial control, public interest, financial law institution, control, public administration.