Forms of implementation of financial activities of the state examples. Legal and non-legal forms of financial activities of the state

The forms of financial activity of the state are varied. Each of them practically expresses the actions of state bodies (and local self-government bodies) on education, distribution and use of financial resources at the appropriate level.

By their nature, these forms can be legal and unlawful. Legal forms are expressed in the adoption of legal acts in connection with the establishment or application of norms. Illegal forms are instructing the financial services of enterprises, holding meetings in the apparatus of financial and tax authorities, meetings of committees on budgetary and financial issues of representative bodies of power, explaining financial legislation to the population and other organizational work; financial and technical operations (calculations of payments and allocations from budgets, volumes of financing and lending); financial and economic analysis; preparation of materials for financial planning, forecasting and reporting, etc. They have no legal significance, but they create the preconditions for the implementation of legal forms of financial activity, in which the state-imperious nature of the actions of state authorities in the field of finance is manifested.

Specific legal forms of financial activity are due to the fact that it takes place in the form of activities of representative and executive authorities of all levels and organizational and legal forms. Carrying out financial activities, state bodies and local self-government bodies, within their competence, adopt financial and legal acts, through which, within their powers, regulate public relations in the field of accumulation, distribution and use of financial resources, control over their expenditure, over the implementation of financial plans, financial obligations to the state. It is in such acts that legal (or legal) forms of financial activity of the state and local governments are expressed.

So, financial and legal acts- these are decisions made in the prescribed form and having legal consequences by state bodies and local self-government bodies on financial activities that are within their competence. They establish, modify or abolish financial legal regulations or serve as the basis for the emergence, termination, change of specific legal relations.

The application of certain legal forms of financial activity is determined by the meaning and content of regulated relations. For example, the adoption of the federal budget is formalized by federal law. This follows from the national significance of the budget, its important role for the socio-economic development of the country, a wide range of social relations arising in connection with its adoption. In contrast, selection issues Money subordinate enterprises are resolved by acts of ministries and other government bodies in accordance with the procedure established by legal norms.

Financial and legal acts can be classify by legal properties, by legal nature, by the bodies that issue them, and other grounds.

By their legal properties, financial and legal acts are divided into regulatory and individual. TO normative include acts that regulate a group of homogeneous financial relations and contain general rules of conduct for their participants, i.e. legal regulations. Hence the name of this group of acts follows - normative. They usually work for a long time. Regulatory financial and legal acts establish the types of financial obligations (taxes and other payments) of enterprises and citizens to the state or a municipality, the procedure for calculating established payments, typical features of payers, the procedure for spending public funds, the procedure for conducting financial control, etc.

The general rules established in regulatory enactments are concretized in individual financial legal acts, each of which provides for one specific case, addresses precisely defined participants in financial relations, leads to the emergence, change or termination of specific financial legal relations. For example, on the basis of such a regulatory financial and legal act as the Law of the Russian Federation "O personal income tax ”, the state tax inspectorate sends to a specific citizen who receives income from entrepreneurial activities, a notice of payment of a certain amount of tax. Thus, individual financial and legal acts - these are acts of application of legal norms. Their adoption is a prerequisite for the practical implementation of regulatory financial and legal acts and the fulfillment of tasks for the creation, distribution or use of financial resources of the state.

By their legal nature, financial and legal acts are subdivided into:

a) legislative ones, which include federal laws and laws of the constituent entities of the Federation on the financial activities of the state;

b) bylaws. This group includes acts of all other state bodies based on the law and adopted in pursuance of the law (for example, on the basis of the RF Law "On Customs Tariff" dated May 21, 1993. The RF Government adopts decrees on the rates of customs duties).

Such a subdivision of financial and legal acts is concretized in the classification by the bodies that issue them. The main forms of acts of state bodies are established by the Constitution of the Russian Federation. Financial and legal acts (laws, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, etc.) also take the corresponding form. Sectoral government bodies issue orders and instructions on financial matters. The financial and legal acts of financial and credit authorities have the same form. In this case, the instructions relate to regulatory financial and legal acts. Orders may contain both legal norms and decisions of a specific nature. Organs government controlled, in particular, financial and credit bodies, issue numerous individual financial and legal acts, which, in addition to orders, have other forms of expression (resolution of an official on the approval of a document, on the permission of any actions, etc.).

A characteristic feature of financial and legal acts is the presence of a large group of financial planning acts among them. They differ from other financial and legal acts in their content.

Financial planning acts - these are acts adopted in the process of financial activities of the state and local authorities, which contain specific tasks in the field of finance for a certain period, i.e. are plans for the mobilization, distribution and use of financial resources.

The existence of financial planning acts is due to the action of the principle of planning in the process of education, distribution and use of financial resources in accordance with programs and plans for economic and social development.

Financial planning acts include:

a) the main financial plan of the state - the federal budget, as well as the state budgets of the constituent entities of the Federation and local budgets;

b) budgets of state and municipal extra-budgetary funds;

c) financial-credit and cash plans of banks;

d) financial plans of insurance organizations;

e) financial plans and estimates of ministries, departments, other bodies of state administration and local self-government;

f) financial plans (balances of income and expenses) of enterprises and associations;

g) estimates of budgetary institutions.

Financial planning acts receive their legal registration in the acts of the relevant state and local government bodies. So, the federal budget is approved by federal law, the budget of the institution - by the ministry to which this institution is subordinate. A financial planning act approved in accordance with the established procedure regulates financial relations and causes legal consequences, like any financial and legal act.

The financial activity of municipalities, carried out by local self-government bodies, is aimed at solving problems of local importance, determined by the legislation on local self-government. It represents the implementation of functions for systematic education (formation), distribution and use of municipal (local) monetary funds (financial resources) in order to implement socio-economic tasks of local importance and provide a financial basis for the activities of local self-government bodies.

The content of the financial activities of the state and municipalities is expressed in numerous and varied functions associated with the above general areas: formation (formation), distribution and use of state or municipal (local) funds. An integral element in each of them includes control functions, which follows from the essence of finance. This control is also financial in accordance with the content of all this activity.

The variety of functions of financial activities is due to the multi-link financial system, the originality of its links. In this regard, the state and municipalities, represented by the relevant authorities, carry out activities for the creation, distribution and use of various types of monetary funds: budgetary, credit, insurance, monetary funds of state and municipal enterprises, organizations and institutions, as well as sectors of the economy. The social relations arising in the process of this activity are generally governed by the rules of financial law, bringing the financial system into action. Therefore, the effectiveness of the functioning of the financial system and the financial activities of the state and municipalities depends on the quality of financial and legal norms and the practice of their application.

Organizational and legal features and methods of financial activities of the state and municipalities

The sphere of financial activity belongs to the jurisdiction of federal bodies, bodies of the constituent entities of the Federation, as well as bodies of local self-government. In addition, there is an area of ​​joint jurisdiction of the Federation and its subjects.

In the process of financial activity, a variety of methods are used. Their choice depends on a number of factors: tasks of the state or municipalities at a particular stage; sources of their income; from the purpose of using funds, etc. So, to attract funds to budget system, off-budget state and municipal trust funds are used methods of compulsory and voluntary payments. The main compulsory payments to the state or local budget are taxes, fees, duties paid by legal entities and individuals. Method mandatory payments also applies to state insurance (compulsory insurance, etc.). Due to the obligatory deductions of banks, the obligatory reserves are deposited with the Central Bank (Bank of Russia). Along with this, voluntary methods are also used to form state and municipal funds: lotteries, loans, donations and individuals, deposits in banks, etc.

When distributing state and municipal funds, two main methods are used: financing, that is, their irrevocable and gratuitous provision, and lending, which means the allocation of funds on the basis of reimbursement and repayment. Both of them are divided into several types depending on the purpose of using funds, their sources, characteristics legal status recipients, etc. Recently, financing has acquired features similar to lending: as an exception, legislation establishes conditions under which financing is made on a repayable and reimbursable basis (for example, financing of capital investments from budget funds).

Receipt of funds in the process of financial activities at the disposal of the state, legal entities and individuals, as well as their use is carried out through settlement transactions. They are made by non-cash settlement methods in various forms and cash payments. The state promotes the expansion of the sphere of non-cash payments, which is important for the stabilization of the monetary system and more efficient use of the money supply. With external economic, scientific, cultural, and other ties, various forms of international settlements are used, and foreign exchange transactions are carried out.

There have been significant changes in the methods of financial activity of the Russian state in connection with the transition to market relations. They have become more diverse and filled with new content. So, the number of taxes has increased significantly, the methods of raising funds on a voluntary basis have diversified, the financial market as a sphere for the sale of securities - stocks, bonds and others, as well as credit. It is used to form the monetary funds of enterprises, organizations, to replenish the financial resources of the state and local governments. The legislation protects the financial market from monopoly. The forms and methods of financial activities of the state and municipalities may be changed in connection with the introduction of special legal regimes in the country, which include martial law and a state of emergency (Article 8 of the Federal Constitutional Law of January 30, 2002 "On Martial Law"; Art. 1, 3, 11 of the Federal Constitutional Law of May 30, 2001 "On the State of Emergency").

The development of the financial activity of the Russian state and its methods takes place taking into account the experience foreign countries with the established market economy, its study and application. The financial activity of the Russian Federation is carried out in conditions of economic cooperation with the CIS countries, as well as international and foreign economic relations with other states. At the same time, Russia proceeds from the tasks of strengthening and developing equal and mutually beneficial economic relations... Foreign economic relations are also carried out by the constituent entities of the Russian Federation within the powers granted to them by the Constitution of the Russian Federation and federal legislation. General order coordination of these ties is established by a special federal law. The results of international and foreign economic relations are reflected in the income and expenditures of state funds of the Federation, its constituent entities and municipalities.

Legal forms of financial activities of the state and municipalities

Financial activity is carried out in legal and non-legal forms. Legal forms are expressed in the adoption of legal acts in connection with the establishment or application of norms. And unlawful forms do not have such registration. These include various practical actions that have no legal significance, but contribute to the adoption of such acts or the application of legal norms. This is instructing the financial service of enterprises, holding meetings in the apparatus of financial and tax authorities, holding meetings of committees on budgetary and financial issues of representative authorities, explaining financial legislation to the population and other organizational work; financial and technical operations (calculations of payments and allocations from budgets, volumes of financing and lending); financial and economic analysis; preparation of materials for financial planning, forecasting and reporting, etc.

Specific legal forms of financial activity depend on which bodies carry out: representative or executive, what level they are and organizational and legal status. Carrying out financial activities, state bodies and within their competence adopt financial and legal acts, through which, within their powers, regulate public relations in the field of accumulation, distribution and use of financial resources, control over their expenditure, over the implementation of financial plans, financial obligations to by the state or municipalities. These acts are the legal (or legal) forms of financial activity of the state (its bodies) and municipalities (local government bodies).

Consequently, financial and legal acts are decisions of state bodies and local self-government bodies adopted in the prescribed form and having legal consequences on issues of financial activity that are within their competence. They establish, change or abolish financial and legal norms or serve as the basis for the emergence, termination, change of specific legal relations.

The application of certain legal forms of financial activity is determined by the meaning and content of regulated relations. For example, the adoption of the federal budget is formalized by federal law. This follows from the national significance of the budget, its important role for the socio-economic development of the country, a wide range of social relations arising in connection with its adoption. In contrast, the issues of allocating funds to subordinate enterprises are resolved by acts of ministries and other government bodies in accordance with the procedure established by legal norms.

Financial and legal acts can be classified by their legal properties, by their legal nature, by the bodies that issue them, and other grounds.

According to their legal properties, financial and legal acts are divided into normative and individual ones. Regulatory acts include acts that regulate a group of homogeneous financial relations and contain general rules of conduct for their participants, that is, legal norms. They usually work for a long time. Regulatory financial and legal acts establish the types of financial obligations (taxes and other payments) of organizations and citizens to the state or municipal formation, the procedure for spending public funds, the procedure for conducting financial control, etc.

The general rules established in regulatory enactments are specified in individual acts, each of which provides for one specific case, addresses precisely defined participants in financial relations, leads to the emergence, change or termination of specific financial legal relations. For example, on the basis of the legislative normative financial and legal act on the transport tax, the state tax authority sends a notification to the specific owner of the vehicle about the payment of this tax, which is an individual financial legal act. Thus, individual financial legal acts are acts of application of financial law. Their adoption is a prerequisite for the practical implementation of regulatory financial and legal acts.

By their legal nature, financial and legal acts are divided into legislative ones, which include laws adopted by representative federal and regional (constituent entities of the Federation) government bodies on the financial activities of the state, and by-laws. These include acts of all other state bodies and local self-government bodies based on the law and adopted in pursuance of the law (for example, on the basis of the Law of the Russian Federation "On Customs Tariffs", the Government of the Russian Federation adopts decrees on the rates of customs duties). All of them have a certain form (decrees, resolutions, orders, etc.), that is, they are specified depending on the type of bodies that issue acts.

A characteristic feature of financial and legal acts is the presence of a large group of financial planning acts among them. They differ from other financial and legal acts in their content.

Financial planning acts are acts adopted in the process of financial activities of the state and local governments, as well as organizations that contain specific tasks in the field of finance for a certain period, that is, they are plans for the mobilization, distribution and use of financial resources.

The existence of financial planning acts is due to the action of the principle of planning in the process of education, distribution and use of financial resources in accordance with programs and plans for economic and social development. Financial planning acts include:

b) state and municipal extra-budgetary funds;

c) financial plans and estimates of ministries, departments, other government bodies and local government bodies;

d) financial plans (balances of income and expenses) of commercial organizations;

e) estimates of budgetary institutions;

f) financial plans of insurance organizations;

g) financial-credit and cash plans of banks.

Financial planning acts receive their legal registration in the acts of the relevant state bodies.

A financial planning act approved in accordance with the established procedure regulates financial relations and causes legal consequences like any financial and legal act.

Delineation of the competence of public authorities and local authorities in the field of financial activities

Financial activities are carried out by all state bodies and local self-government bodies, since the implementation of their tasks requires financial resources and regulation of financial relations. However, the peculiarities of their tasks and legal status cause differences in the content, scope and degree of participation in the financial activities of certain bodies, the need to differentiate between them powers in this area.

This delineation of the financial competence of the bodies takes into account, firstly, the need to comply with the powers of the aforementioned bodies with the constitutional provisions on the delimitation of jurisdictions between the Russian Federation, its subjects and local governments (Articles 71-73 of the Constitution of the Russian Federation), and secondly, the principle of separation of powers into legislative (representative) and executive (Article 10 of the Constitution of the Russian Federation), as well as the established organizational and legal forms of activity of bodies.

Legislative (representative) bodies and executive bodies of general competence at all levels carry out functions in the field of financial activities, along with their other functions within the respective territory. Their competence includes general financial issues, the solution of which ensures, in general, the vital activity of the Federation or its constituent entities and municipalities. At the same time, the powers of representative bodies include, first of all, the approval of the budgets of the corresponding levels (federal, regional and local), the establishment of taxes and fees.

According to the principle of separation of powers, the prerogative of the representative bodies of state power is the adoption of laws on financial issues (Article 104 of the Constitution of the Russian Federation).

On issues within its competence, the Central Bank of the Russian Federation issues regulations... They are mandatory for state and local authorities, all legal entities and individuals. If these regulations affect the rights, freedoms or obligations of citizens, they must be registered with the Ministry of Justice of the Russian Federation.

Credit organizations as an integral part of the banking system are subdivided into banks and non-bank credit organizations.

According to the Federal Law "On Banks and Banking Activities", a credit institution is a legal entity that, in order to generate profit as the main purpose of its activities, on the basis of a special permit (license) from the Central Bank of the Russian Federation, has the right to carry out banking operations provided for by the said Law.

Credit institutions, unlike the Bank of Russia, are formed on the basis of any form of ownership, being commercial organizations. They can form alliances and associations (not for profit) to protect the interests and coordinate the activities of their members, as well as holdings and groups.

Credit institutions that are classified as banks by their status have the exclusive right to carry out, in aggregate, the following banking operations, to which the Law relates to the attraction of funds and legal entities to deposits; placement of these funds on its own behalf and at its own expense on terms of repayment, payment, urgency; opening and maintaining bank accounts of individuals and legal entities.

In contrast, a non-bank credit institution has the right to carry out only certain banking operations (for which a license has been issued).

In addition to the above, credit institutions have the right to perform other banking operations, namely: making settlements, collecting "money, cash services for individuals and legal entities, buying and selling foreign currency, attracting deposits and placing precious metals, issuing" bank guarantees, etc.

They are independent from state authorities and management in making their decisions related to banking operations. Banks operate on the basis of their charters registered with the Central Bank of the Russian Federation. The authorized capital of a credit institution consists of the funds of its participants - legal entities and individuals and serves as a security for the bank's obligations. The minimum size of the authorized capital of newly registered banks is determined by the Central Bank of the Russian Federation.

Banks' relations with clients are built on a contractual basis. The state is not responsible for the obligations of banks, just as banks are not responsible for the obligations of the state, except as provided by the laws of the Russian Federation. Bodies of state power and local self-government are not entitled to interfere with the activities of credit institutions.

A credit institution, under an agreement specially concluded on a competitive basis, can fulfill individual orders of the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local self-government, carry out operations with state and municipal financial resources - with funds from state and local budgets, provide intended use budgetary funds allocated for the implementation of federal and regional programs. Thus, the activities of credit institutions, in addition to the fact that they generally contribute to the functioning of the country's financial system, is also directly related to the performance of the functions of the financial activities of the state and municipalities.

Bodies of state off-budget funds. These include organs The Pension Fund RF, the Social Insurance Fund of the Russian Federation, Federal and Territorial Compulsory Medical Insurance Funds. These funds are entrusted with the tasks of social security for age, illness, disability, in case of loss of a breadwinner, and receiving free medical care. In accordance with these tasks, they are in charge of state financial resources, distributed strictly according to their intended purpose.

The concept of financial activities of the state and municipalities. Functions of financial activities. Stages and methods of financial activity

Financial activities represents activities for the accumulation, distribution and use of funds that are necessary to ensure the activities of the state and local government... Financial activity is also one of the central categories financial law, which is associated with the formation, distribution and use of the monetary fund.

Signs:

1. Financial activity is associated with funds of funds.

2. This view activities are carried out only by authorized entities (taxpayers, tax authorities, federal treasury bodies, etc.).

3. Financial activity is aimed at ensuring the reproduction process.

Financial activity is expressed in stock form. If this is not a stock form, then this is not a financial legal relationship, but a civil one.

Monetary forms depending on from the owner are divided into:

- centralized funds(everything related to budgetary funds; for example, the corresponding budget). Subjects: RF, RF subjects, municipalities.

- decentralized monetary funds(the owners are individual entrepreneurs, commercial organizations, citizens and other entities with similar resources).

From the purpose of the monetary fund:

Public monetary funds (aimed at solving publicly significant problems). They are directly connected with the monetary system of the state, provided by means of coercion.

Private monetary funds (aimed at solving private problems, investing in the development of the organization with the aim of further making a profit). Less public funds.

Methods of financial activity of the state:

Mandatory payment method... Meaning: the state determines the obligations of the subjects to perform (perform) certain actions. Tax method.

Voluntary payment method... Specificity: the state defines (singles out) some framework within which the subjects carry out certain actions on a voluntary basis.

Emission valuable papers;

There is a difference between the methods of voluntary and mandatory payments, which is expressed in the fact that the method of mandatory payments, as a rule, is associated with the provision of public needs (for example, the formation of the budget at the expense of tax revenues); and the voluntary payment method is usually aimed at meeting private needs / interests.

There are 3 main stages of financial activity:

1. Formation. At the expense of the corresponding income, resources, an appropriate monetary fund is formed or created (for example, the budget of the MO). Specificity: the 1st stage is provided, as a rule, by a forced mechanism.

2. Distribution. The authorized entities determine the maximum (possible) amount of expenditures that is directed to achieving goals and solving problems. For example, annually, when drawing up a budget, the Ministry of Finance determines the amount of finance that will be directed to the development of a particular area.

3. Use (redistribution). Authorized person(for example, the recipient of budgetary funds) spends resources for the intended purposes.

Forms of financial activity of state and municipal formations... There are generally recognized 2 ways of doing business:

1. Legal. The state, represented by the authorized body, adopts the appropriate financial and legal act. E.g. budget code.

2. Not legal. These are the relevant financial and technical operations (in banking practice: the implementation of income and expense transactions), the holding of various scientific events (for example, scientific conferences, based on the results of which concepts for the development and improvement of the current financial legislation will be determined), financial and legal forecasting and planning (as a rule, this is a plan of income and expenses for the next year), financial and economic analysis (allows you to highlight and identify errors in the implementation of financial activities, put forward a proposal for their elimination).

Constitutional foundations financial activity of the state + after analyzing the literature, highlight additional elements of the financial system.

Articles: 41, 57, p. G, h, l art. 71, part 1 of Art. 32, part 2 of Art. 7, p. I, about art 72, art 52, art 75,

The forms of financial activity of the state are varied. Each of them practically expresses the actions of state bodies on education, distribution and use of financial resources. By their nature, these forms can be legal and non-legal. Legal are expressed in the adoption of legal acts in connection with the establishment or application of norms. Non-legal:

1. Instructing the financial service of enterprises, holding meetings, explaining financial legislation to the population.

2. Financial and technical operations - calculations of payments, volumes of financing and crediting.

3. Financial and economic analysis.

4. Preparation of materials for planning, forecasting and reporting.

Illegal legal values ​​do not have, but they create the preconditions for the implementation of legal forms of economic activity, in which the state-power character is manifested.

Financial and legal acts - these are decisions of state bodies (mo), taken in the prescribed form and having legal consequences, on financial activities that are within their competence. They establish, change or abolish financial and legal norms, serve as the basis for the emergence, termination, change of specific legal relations.

Classification:

1. according to their legal properties, they are divided into normative and individual ones. Normative - they regulate a group of homogeneous financial relations and contain the rule of behavior of their participants, usually they operate for a long time. Individual - these are acts of application of the norms of law, a necessary condition for the implementation of normative acts.

2. by legal nature - legislative and subordinate.

A characteristic feature of financial and legal acts is the presence of a large group of financial planning acts among them. These are acts adopted in the process of financial activities of the state, containing specific tasks in the field of finance for a certain period. Financial planning acts include: 1. the financial plan of the state - the federal budget, as well as the budgets of the constituent entities of the federation and local budgets 2. Financial-credit and cash plans of banks 3. financial plans of insurance organizations 4. financial plans and estimates of ministries, departments 5. financial plans of enterprises 6. estimates of budgetary institutions.

Financial planning acts receive their legal form in the acts of the relevant authorities, for example, the federal budget is approved by federal law, the budget of the institution - by the ministry to which it is subordinate. The financial planning act approved in the prescribed manner regulates financial relations and causes legal consequences.

Financial control.

1. The concept and meaning of financial control

2. Types and bodies of financial control

3. FK methods.

Financial control is an integral part of the financial activities of the state and municipalities. The importance of financial control is expressed in the fact that when it is carried out, the following are checked: 1. observance of the established legal order in the process of financial activity by state bodies. authorities and local government, businesses, institutions, and citizens. 2. Economic feasibility and efficiency of the actions taken, their compliance with the tasks of the state and municipalities.

Thus, it serves as an important way to ensure the legality and expediency of the financial activities carried out.

Financial control- control over the legality and expediency of actions in the field of education, distribution and use of monetary funds of the state and municipalities for the effective socio-economic development of the country and its regions.

The main directions of FC in relations regulated by financial law are: 1. Verification of the performance by the authorities of the functions of accumulation, distribution and use of financial resources in accordance with their competence. 2. Verification of the fulfillment of financial obligations to the state and LSG bodies, organizations and citizens. 3. Checking the correctness of the use by state and municipal enterprises, institutions under their economic jurisdiction or operational management of monetary resources (budgetary and own funds, bank loans, off-budget and other funds). 4. Verification of compliance with the rules of compliance with financial transactions, settlements and storage of funds by enterprises, organizations, institutions. 5. Elimination and prevention of violations of financial discipline. If they are identified in the prescribed manner, measures of influence are applied to organizations, officials and citizens, compensation is provided material damage.

Financial control strengthens financial discipline, which expresses one side of the rule of law. Financial discipline is a clear observance of the established regulations and the procedure for the formation, distribution and use of state funds, local self-government entities.

One of the forms of financial control is the ruble control inherent in the sphere commercial relations... This is control over the economic activities of enterprises, associations through such economic categories as price, cost, profit, etc.

Types and bodies of financial control.

Financial control is divided into several types for different reasons.

Depending on the time of carrying out: 1. preliminary - is carried out before the commission of the operation for the formation, distribution and use of funds. Therefore, it is essential to prevent violations of financial discipline. In this case, the documents subject to approval and execution are checked, which serve as the basis for the implementation of financial activities. These are draft budgets, financial plans and estimates. 2. current - control in the process of making monetary transactions. For example, in the course of cash transactions, receipt and use of funds for administrative and business expenses, etc. 3. Subsequent FC - control carried out after financial transactions, after the execution of the revenue and expenditure side of the budget, the use of funds by enterprises or institutions , payment of taxes, etc. In this case, the state of financial discipline is determined, its violations are revealed, ways of prevention and measures to eliminate them.

In terms of time, it is also possible to distinguish compulsory and infectious financial control. Mandatory is carried out by virtue of legislative requirements, for example, control by the legislative authorities over the execution of the budget for the year, or by decision of the competent state bodies. These can be checks of taxpayers, control carried out on the basis of a decision of law enforcement agencies, etc. Initiative is carried out by an independent decision of business entities.

Depending on the bodies implementing it - 1. representative bodies of power and LSG, 2. office of the President of the Russian Federation 3. executive bodies of power of general competence, 4. financial and credit bodies, 5. departmental and intra-economic, 6. public, 7. audit.

1. financial control by the bodies of representative power. According to Part 5 of Art. 101 of the Constitution of the Russian Federation to monitor the execution of the federal budget, the Federation Council and the State Duma form the Accounts Chamber. Composition and order of activity accounts chamber determined by federal law. The jurisdiction of the State Duma includes the appointment and dismissal of the chairman of the Accounts Chamber and half of its auditors. The Federation Council dismisses the deputy, chairman of the Accounts Chamber, and also half of its auditors. The activities of the Accounts Chamber to carry out control and analytical measures in relation to the planned, ongoing and already made public expenditures. Its tasks include - 1. organizing and monitoring the timely execution of income and expenditure items of the federal budget and budgets of state, federal extra-budgetary funds, according to objects, structure and purpose. 2. assessment of the validity of income and expenditure items, draft budgets; 3. analysis of the identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds. Control over the legality and timeliness of the movement of federal budget funds and extra-budgetary funds in the central bank and other financial and credit institutions. Thus, the object of control by the Accounts Chamber is the means of federal budgets, off-budget funds, and federal property. The law defines the range of subjects that are subject to the control powers of the Accounts Chamber. It includes all government bodies, institutions, federal extra-budgetary funds. 2. LSG bodies, enterprises, organizations, banks, unions and other associations, regardless of their form of ownership, if they receive, transfer, use funds from the federal budget, or use or manage federal property, and also have the laws provided by the federal budget, or federal authorities state authorities tax, customs or other benefits. Public associations, non-state foundations and other non-state non-profit organizations, whose activities are subject to the control powers of the Accounts Chamber, in the part related to the receipt, transfer or use of funds from the federal budget, federal property or tax benefits. Control functions in the field of finance are also carried out by representative bodies authorities, subjects of the federation and local governments through structural units Accounts Chamber.

2. In order to ensure the effectiveness of presidential control, special body- the main control department of the President of the Russian Federation.

The main functions of the main control department include:

1. Control and verification of the implementation of federal laws, decrees and orders of the President of the Russian Federation, federal executive authorities, authorities of the constituent entities of the Russian Federation, their officials and organizations.

2. Control and verification of the execution of orders of the President of the Russian Federation and the head of his administration

3. Preparation, on the basis of the checks carried out, of information for the President on the prevention of violations and improvement of the activities of state authorities.

Financial control is also exercised by the plenipotentiary representatives of the President of the Russian Federation in the regions; they are entrusted with control over the use of federal budget funds at the appropriate level.

Bodies of the executive state power of general competence.

The governments of the subjects of the federation direct the control activities of their subordinate governing bodies, incl. financial, as well as directly themselves exercise financial control. Within the limits of its powers, the government, on the basis of the Constitution of the Russian Federation (Article 114) and the federal constitutional law "On the Government of the Russian Federation", controls the preparation and execution of the federal budget, the implementation of a unified financial policy, and exercises currency control. At the same time, the powers of the government of the Russian Federation include leadership and control over the activities in the field of finance of the federal ministries, state committees that are accountable to it, as well as over the activities of the executive authorities of the constituent entities of the Russian Federation. The Government of the Russian Federation adopts legal acts (normative and individual) governing the procedure for activities.

Financial control carried out by financial and credit authorities.

Ministry of Finance - Federal Tax Service, federal Service financial and budgetary nazor, F. Insurance Service, Federal Treasury, and their corresponding territorial divisions.

Credit institutions led by the central bank.

Departmental FC - control of ministries, departments, other executive authorities, state administration, over the activities of enterprises, organizations, institutions, etc., included in their system. It is carried out by independent structural control and auditing units, subordinate directly to the heads of these bodies. The work of the control and audit divisions is under the control of the Ministry of Finance.

Main tasks: Control over the implementation of planned targets, economical use of material and financial resources, the safety of state property, the correctness of accounting, the state of control and audit work, mismanagement, waste, etc.

On-farm financial control - control carried out at specific enterprises, associations, organizations and institutions by their heads and functional units - accounting, financial departments, departments of planning and rationing of wages, etc. The control function of this function is a necessary condition for the process of daily economic activity.

Public financial control - based on the provisions of the Constitution of the Russian Federation, establishing the rights of citizens, incl. the right to participate in the management of state affairs. The duties of state authorities and LSG are to provide everyone with the opportunity to familiarize themselves with documents and materials that directly affect their rights and freedoms (Art. 24). Such control can be carried out as individual citizens and labor collectives, as well as public associations.

Audit financial control is an independent off-site control carried out as one of the types entrepreneurial activity... The emergence of this type of control is associated with the transition to market relations and changes in the methods of economic regulation. Auditing firms are registered as enterprises, and individuals doing auditing themselves are registered as entrepreneurs. Auditors must undergo certification in accordance with the established procedure. Auditing activities can be carried out only after obtaining a license.

FK methods.

Financial control is carried out by a variety of methods, which are understood as techniques or methods of means of its implementation. The application of a specific method depends on a number of factors - on the legal status and characteristics of the forms of activity of the bodies exercising control, on the object and purpose of control, the grounds for the emergence of control legal relations. The following methods of financial control are used - observation, verification, supervision, analysis of financial and economic activities, audit.

The main FC method is revision, i.e. the most profound and complete examination of the financial and economic activities of enterprises, organizations, institutions and the purpose of checking its legality, correctness and appropriateness. Audits are carried out by various regulatory bodies, primarily financial, as well as government bodies in relation to subordinate bodies. Audits can be carried out both according to the plan of these bodies, and at the direction of other competent authorities, incl. law enforcement.

According to the object of the check, revisions are distinguished: documentary, factual, complete (continuous), selective (partial).

Organizationally, they are planned, unscheduled, complex (carried out jointly by several regulatory bodies).

The results of audits are documented in an act of important legal significance. It is signed by the head of the audit team, the head of the audited organization and its chief accountant. Your objections and comments, the head and Chief Accountant the audited organization must attach in writing to the audit act by signing it. On the basis of the audit act, measures are taken to eliminate the revealed violations of financial discipline to compensate for material damage caused, proposals are developed to prevent violations of financial discipline, the perpetrators are brought to justice. If urgent measures are needed to eliminate the violations and abuses identified by the audit and bring the perpetrators to justice, a separate (interim) act is drawn up during the audit, and the audit materials are transferred to the investigating authorities. The head of the audited organization is obliged to take measures to eliminate the identified violations, without waiting for the end of the audit. A corresponding entry is made about this in the audit report.

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