Retrospective analysis of formation steps of state financial control system in Soviet and post-Soviet periods

Transformation of public governance system, its objectives and goals, asks the changes in forms and methods of state control. It aims to provide the effective usage of public resources in budgetary sphere. Periodization of development steps of state financial control in soviet and postsoviet period allows not only to trace the process of formation of organizational and methodical aspects, but to identify the key factors affect the whole system. The key factors allow to set general principles of the system, the level of its implementation and define the efficiency.