The gaps of budget legislation about budgetary control
Автор: Fedyunina E.Y.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 12 (43), 2017 года.
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The article considers the gaps in the budget legislation on budget control: the lack of the notions of "budget control" and budget control in the subjects of the Russian Federation"; incorrect definition of budget control objects; the absence of a single normative-legal act regulating control-budgetary relations; the lack of common criteria for assessing the effectiveness of the use of budgetary funds. The article Proposes measures to eliminate them. The conclusion is made that the elimination of gaps in the federal budget legislation will become the basis for improving the legal regulation of budgetary control in the subjects of the Russian Federation.
The legal regulation of budgetary control, budget legislation, budget control, state (municipal) financial control, criteria for assessing the effectiveness of the use of budgetary funds, budgetary control facility, subject of budget control
Короткий адрес: https://sciup.org/140235288
IDR: 140235288