Please use this identifier to cite or link to this item:
https://dspace.ncfu.ru/handle/20.500.12258/3145
Title: | Financial control as a legal institution: a comparative legal analysis of the Russian and EU expertise |
Authors: | Amvrosova, O. N. Амвросова, О. Н. Atayan, G. Y. Атаян, Г. Ю. Kasevich, E. V. Касевич, Е. В. |
Keywords: | Auditing;Budget control;Controlling bodies;Financial activity;Financial control;Financial law;Financial security;State control;State finances management;State financial supervision;Finance |
Issue Date: | 2019 |
Publisher: | Springer Verlag |
Citation: | Stankevich, G.V., Amvrosova, O.N., Atayan, G.Y., Kara-Kazaryan, T.V., Kasevich, E.V. Financial control as a legal institution: A comparative legal analysis of the Russian and EU expertise // Advances in Intelligent Systems and Computing. - 2019. - Volume 726. - Pages 439-445 |
Series/Report no.: | Advances in Intelligent Systems and Computing |
Abstract: | The article considers major theoretical approaches to the notion of financial control in the legislation of the Russian Federation and EU countries. A comprehensive analysis provides a better understanding of this financial law institution both in the Russian and European legal sciences. The authors compare positions of a number of modern scholars, which enables them to develop a universal approach to the legal nature and essence of financial control. The authors’ approach is based on two premises: (1) financial control is possible only within the framework of financial relations, and (2) these frames are defined by the norms of financial legislation on a given territory. Financial control includes a system of controlling bodies as well as ways and means of their functioning. In its nature, financial control is a complex phenomenon, which has its objectives, sphere of application, object, subject and methods of research |
URI: | https://www.scopus.com/record/display.uri?eid=2-s2.0-85048536956&origin=resultslist&sort=plf-f&src=s&sid=e5cbf39abeea7c1d1d89cbb85e49e5ee&sot=aff&sdt=a&sl=174&s=AF-ID%28%22North+Caucasus+Federal+University%22+60070541%29+OR+AF-ID%28%22Stavropol+State+University%22+60070961%29+OR+AF-ID%28%22stavropolskij+Gosudarstvennyj+Tehniceskij+Universitet%22+60026323%29&relpos=5&citeCnt=0&searchTerm= http://hdl.handle.net/20.500.12258/3145 |
Appears in Collections: | Статьи, проиндексированные в SCOPUS, WOS |
Files in This Item:
File | Description | Size | Format | |
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scopusresults 380 .pdf Restricted Access | 62.32 kB | Adobe PDF | View/Open | |
WoS 391 .pdf Restricted Access | 78.68 kB | Adobe PDF | View/Open |
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