Organizational and legal basis of state financial control
( Pp. 48-52)

In the framework of the scientific article, the author considers the organizational and legal basis of state financial control. As noted in the paper, the purpose of the study was to provide an integrated review of the implementation of state financial control, the features of its legal regulation. In the article, the author analyzes the main normative legal acts, laws and bylaws that determine the order of organization and implementation of state control in the field of Finance. The author of the presented research offers a variety of classification of state financial control on various grounds, including: the principle of separation of powers, the method of creating bodies, the scope of authority of state bodies, the breadth of competence of control bodies, the way to solve issues. The scientific article analyzes the status, powers and features of the functioning of state authorities. Based on the analysis of various approaches that have developed both in theory and in practice, the author comes to the conclusion that state financial control is carried out by such entities as: Federal legislative authorities (representative), legislative (representative) authorities of subjects, Federal Executive authorities, Executive authorities of subjects of the Russian Federation, local self-government bodies, a specially authorized subject of power that is not related to any of the branches of government by the Constitution of the Russian Federation. As part of the research, the author comes to the conclusion that the system of state financial control bodies, as well as the acts regulating its execution procedure, is very extensive and dynamic, and at the moment there are different points of view to understanding what forms its organizational and legal basis.

Shepeleva D.V., (2020), ORGANIZATIONAL AND LEGAL BASIS OF STATE FINANCIAL CONTROL. Gaps in Russian Legislation, 2 => 48-52.

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control, supervision, state financial control, subject of state financial control.