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The novelties in the legislation of the Russian Federation on public financial control

100%
Yalbulganov A.
Adam Mickiewicz University Law Review
|
2014
|
vol. 3
265-277
PL
The article studies the new legislation of the Russian Federation on public financial control. The author justifies the idea of reforming financial control through the need to fight corruption, which has obtained a warning scale in Russia and threatens the state’s foundations. The article contains an analysis of the powers vested in external and internal state financial control institutions, of entities subject to control and methods of control. The author notes that representations and ordinances issued by control and accounting institutions, based on the results of control activities, are designed to force the violators of financial discipline to eliminate the revealed violations. The author concludes that the necessary condition for effective implementation of public financial control is its clear legal regulation. The article stresses that the improvement in financial control in Russia is based on clearly stated principles, in accordance with international legal principles of independent auditing (control).
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Izba Obrachunkowa Federacji Rosyjskiej jako organ kontroli finansowo-budżetowej

63%
Zaleśny J.
Przegląd Prawa Konstytucyjnego
|
2014
|
issue 2 (18)
347-370
PL
Przedmiotem przedkładanego tekstu uczyniono Izbę Obrachunkową jako organ kontroli finansowo- budżetowej. Analizuje się jej usytuowanie w systemie organów władzy publicznej, niezależność i wynikające z tego konsekwencje dla sprawności działania Izby Obrachunkowej. W pracy formułuje się tezę, że Izba Obrachunkowa jest kluczowym instrumentem kontroli parlamentarnej w zakresie zagadnień finansowo-budżetowych, umożliwiającym obu izbom Zgromadzenia Federalnego efektywne wykonywanie powierzonych zadań.
EN
The subject of the present text is the Accounts Chamber as an organ of the financial and budgetary control. The paper analyzes its place in the system of organs of public authority and its independence as well as the resulting consequences for the efficiency of the work of the Accounts Chamber. The paper formulates the thesis that the Accounts Chamber is the key instrument of parliamentary control in the sphere of financial and budgetary issues which enables both chambers of the Federal Assembly to effectively realize the tasks they are entrusted with.
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