Retrospective analysis of formation steps of state financial control system

State financial control as one of the basic elements of public administration system has transformed reflecting each of the reforms in financial and budgetary sphere. The research of state financial control formation allows not only to trace the milestones in the development of public finance mechanism, but to recognize the goals and objectives of state administration system on each step. The historical steps cover the period from the appearance of first control bodies in mandatory system to the formation of soviet administration system and allow to evaluate implementation of guidelines on auditing precepts in process of state financial control development. Implementation analysis of guidelines on auditing precepts allows not only to trace the evolution, but to identify the key points of development.