To the question about the legal nature and ways of improvement of state finance-budget control in Russia
( Pp. 89-97)

Relevance of a subject of research. The state financial control in the budget sphere - one of policy tools of the budget policy, the key lever of the financial mechanism of public administration. Availability of considerable resources at the state cause need of the organization of the financial and budget control at the high level for the purpose of their rational and reasonable use. In modern Russia, regulation of the state financial and budget control causes a set of problems that far do not promote effective implementation of the state financial and budget control. In Russia, the sufficient number of the state regulatory authorities works today in the financial and budget sphere which interaction and coordination of actions are still not adjusted. Speaking about effective system of the state financial and budget control where all its parts would work well-coordinated and provided accomplishment of the same tasks - control of completeness and timeliness of forming of public funds, safety of efficiency and a target expenditure of public means, legality and productivity of their use - it is to some extent difficult. Consequences of world financial crisis of 2008 and new wave of universal economic instability also determine obvious relevance of a problem of effective and productive state financial and budget control, the last as not end in itself, but obligatory part of system of regulation which purpose is identification of deviations from the existing standards and violations of the principles of legality, efficiency and economy of an expenditure of appliances at perhaps earlier stage that there was a possibility of application of the adjusting measures, compensations of the caused damage, carrying out actions for prevention or reduction of number of such violations in the future and involvement of perpetrators to responsibility. The research purpose consists in consideration of questions of the theory and problems of practice of implementation of the state financial and budget control in Russia, in reasons for content of the state financial and budget control, determination of the main problems of legal regulation of the state financial and budget control in Russia, the offer of certain methods of the decision of the last. Methodology. In this work the dialectic method of knowledge, both system general and private scientific methods, in particular the analysis and synthesis, historical and legal and comparative and legal, formally logical and others have been used. Conclusions. The state financial and budget control is an independent type of the state financial control, and has the nature, similar to the state financial control. However, in view of specifics of the state financial and budget control which consist, first of all, in control of the state resources, and that, as a rule, the purposes of under control objects match the purposes of subjects of control, to identify it with other types of the state financial control, such as currency, tax, insurance, not truly. Strengthening of preliminary financial and budget control will significantly increase possibilities of the state on counteraction and prevention of administrative and other violations. The changes in part of delegation of power of Federal Service for Financial and Budgetary Supervision happening now on internal control state financial budget to Federal Treasury positively will affect implementation of the state financial and budget control in the Russian Federation, taking into account the existing powers of Federal Treasury on implementation of preliminary control. It is offered to enshrine standardly in Art. 6 of the Budget code of the Russian Federation determination of the state financial and budget control which is understood as "standardly regulated activities of specially authorized bodies for control of observance of regulations of the budget legislation and the bylaws regulating the budget legal relationship within the budget process, for an efficiency evaluation of public management realizing the budget policy of the state in the budget sphere performed for the purpose of the prevention and suppression of offenses in the course of performance of budgets of the budget system of the Russian Federation, establishment of legality of performance of budgets of the budget system of the Russian Federation, reliability of results of the made accounting and the reporting". Practical value. Results of research can be useful in activities of state bodies and local government bodies.

Klepikov S.K., (2016), TO THE QUESTION ABOUT THE LEGAL NATURE AND WAYS OF IMPROVEMENT OF STATE FINANCE-BUDGET CONTROL IN RUSSIA. Gaps in Russian Legislation, 6 => 89-97.

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the state financial control, the state financial-budgetary control, the control function of Finance, The budget code of the Russian Federation.