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Legalregulationfinancialcontrolv Russian Federation

financial control cash

Introduction

Control, being one from the most important functions process management, carried out on any level, presents the system observations and checks conformity process functioning managed object adopted managerial solutions a also revealing results managerial impacts on guided an object.

Control carried out v various spheres activities society. V connections with by this allocate views control: economic, statistical, financial, ecological, technical, administrative and dr.

How the form implementation control functions finance, financial control is necessary v any society, founded on commodity-money relationship. V countries with market the economy role financial control especially great So how the most important direction activities subjects management at compulsory compliance established norms rights becomes the rise her efficiency. Financial control It has the most important meaning for management finance on any level, providing reliable functioning the whole financial systems, implementation carried out the state financial politicians, promotes securing financial security.

Relevance given themes consists v volume, what financial control is an cost control, therefore v difference from others species control (ecological, sanitary, administrative and etc.) he It has a place in of all spheres public reproduction and accompanies the whole process movement cash funds, including and stage comprehending financial results. Also relevance consists and v volume, what financial control called up provide interests and rights how states and his institutions, So and of all others economic subjects, and v volume, what financial control intended for implementation financial politicians states, creation conditions for financial stabilization. It, before Total development, statement and execution budgets of all levels and extrabudgetary funds, a also control per financial activities state enterprises and institutions, state banks and financial corporations.

The object of research is public relations arising in the field of legal regulation financial control.

The subject of the research is the legal regulation of financial control.

The purpose of this work is to consider the problems of the development of legal regulation of financial control.

Task: organizational legal basis financial control in the Russian Federation.

The research was carried out using scientific methods: analysis and synthesis, induction and deduction, comparative legal method, historical and logical method.

1. Content , methods and views financial control

1. 1 Content and meaning financial control

Financial control is the practical embodiment of the control function inherent in finance as an economic category.

Control is an integral part of the regulation system, one of the forms of feedback, thanks to which the subject managing the system receives the necessary information about its actual state, which allows him to correctly evaluate what has actually been done, to identify deviations from the goal and associated undesirable consequences. Analysis of the results and control allows you to uncover previously unknown capabilities and reserves of the system, the effectiveness of its use management decisions... Receiving such information, the subject has all the prerequisites for correctly assessing the movement of the controlled system towards the set goals and taking the necessary corrective actions. Gorbunova O.N., Gracheva E.Yu., Bylya A.B. Financial Law: Textbook. M .: Yurist, 2009.

Financial control - component, or a special industry carried out in the country of control. The existence of financial control is objectively due to the fact that finance, as an economic category, has not only distribution, but also control functions. Therefore, the use of finances by the state to solve its tasks necessarily involves monitoring the progress of these tasks with their help. Financial control is carried out in accordance with the procedure established by legal norms by the entire system of public authorities and bodies local government, including special control bodies with the participation public organizations, labor collectives and citizens.

The significance of financial control is expressed in the fact that when it is carried out, firstly, compliance with the established legal order in the process financial activities state and public bodies, enterprises, institutions, and secondly, the economic feasibility and effectiveness of the actions carried out, their compliance with the tasks of the state.

Financial control, on the one hand, is one of the final stages of financial management, and on the other hand, it acts necessary condition the effectiveness of their management. The complexity of understanding financial control is due to the complexity of the category of finance itself. Just like finance is the foundation of any field social activities and at the same time reflect their material performance, and financial control is like a litmus test on which the whole process of movement is really manifested financial resources, starting from the stage of formation of financial resources necessary to start carrying out activities in any area, and ending with obtaining financial results this activity.

Modern finance theory considers financial control as a set of actions and operations carried out by specially authorized bodies in order to control the observance of legal norms by business entities and public authorities and local self-government in the process of education, distribution and use of financial resources for the timely receipt of full and reliable information on the progress in the implementation of the adopted management financial decisions. Shokhin S.O. Problems and prospects for the development of financial control in the Russian Federation. - M .: Finance and statistics, 2009.-352s

To carry out financial control, special control bodies are created, staffed by highly qualified specialists. Their rights, duties and responsibilities are strictly regulated, including by law.

Financial control includes: control over the execution of the federal budget; budgets of the constituent entities of the Russian Federation; budgets of extra-budgetary funds; control over the state of external and internal debt; state reserves.

The direct subject of audits are such financial (cost) indicators as profit, income, value added tax, profitability, cost, distribution costs, deductions for various purposes and funds. These indicators are synthetic in nature, therefore, control over their implementation, dynamics, trends covers all aspects of production, economic and commercial activities associations, enterprises, institutions, as well as the mechanism of financial and credit relationships.

The sphere of financial control is practically all transactions performed with the use of money, and in some cases without it (barter transactions, etc.).

Financial control is organized and carried out on the basis of certain principles. The main principles of financial control are the following: legality, independence, objectivity, transparency, responsibility, delineation of functions and powers, consistency.

The principle of legality provides for legal framework, ensuring the conduct of control in accordance with its goals and objectives. The independence of the financial control bodies (organizational, functional, financial) is guaranteed by the current legislation. Objectivity is understood as the absence of bias and non-interference in the operational activities of a business entity (control), the validity of conclusions based on the results of control measures. The principle of publicity assumes the general availability of the results of financial control, subject to the established feed and rules relating to state and trade secrets... The principle of responsibility presupposes the conscientious attitude of employees of financial control bodies to their job responsibilities... Financial control in the Russian Federation: problems of organization and management / ed. S.A. Andryushina, D.Z. Dadashev. - M.: Infra-M, 2008. Implementation of the principle of delimitation of functions and powers lies in the absence of duplication in the activities of financial control bodies. The principle of consistency means the unity of the legal framework, the establishment of periodicity in carrying out certain financial control measures. Shokhin S.O. Problems and prospects for the development of financial control in the Russian Federation. - M .: Finance and statistics, 2009.-352s

Not only poorly performing enterprises and organizations are subject to control, but also those with normal operating results. Financial control includes checking: compliance with the requirements of economic laws, the optimal proportions of distribution and redistribution of the value of the gross social product and national income; preparation and execution of the budget (budgetary control); financial condition and effective use of labor, material and financial resources of enterprises and organizations, budgetary institutions as well as tax control; other directions.

The object of financial control is monetary, distribution processes in the formation and use of financial resources, incl. in the form of funds of funds at all levels and links of the national economy.

The subjects of financial control are specifically authorized bodies(state control bodies; structural units created in business entities and state and local government bodies; non-state specialized organizations), as well as qualified specialists who carry out their control activities in accordance with the norms of law. For the implementation of the assigned tasks, the subjects of control perform specific actions or functions, the implementation of which is carried out on the basis of their powers, which determine the competence of the body exercising control.

1.2 Views financial control

Financial control is classified according to different criteria

1. Depending on the time of the event:

· Preliminary;

· Current (operational);

· Subsequent.

Preliminary financial control is carried out at the stage of preparation, consideration and approval financial plans enterprises, estimates of income and expenses of institutions and organizations, draft budgets, texts of contractual agreements, constituent documents etc. Thus, it helps to prevent incorrect, irrational spending of material, labor and financial resources, as well as negative financial results of economic agencies as a whole. This form of financial control helps prevent violations of laws and regulations.

Current financial control is carried out in the process of executing financial plans, in the course of economic and financial transactions, when compliance with the norms and standards for the consumption of commodity material values and cash. This form of financial control involves a systematic factor analysis of the activities of enterprises and organizations. The current financial control is of great importance in the search for on-farm reserves for the growth of savings. It is carried out on a daily basis by financial services to exclude violations. financial discipline.

Subsequent financial control is carried out by analyzing and revising the accounting financial statements at the end of the reporting period. Designed to measure results economic activity and effective implementation financial strategy... Subsequent financial control is interconnected with preliminary control based on it.

2. Depending on the subject of control carried out by financial control, the following types of control are distinguished:

· National;

· Departmental;

· On-farm;

Independent (auditor)

National control is of the highest importance due to the special status of the subjects exercising it: the Government of the Russian Federation, the Federal Assembly of the Russian Federation. It is aimed at objects subject to verification, regardless of departmental subordination.

Its main goal is to control the execution of the state budget and off-budget funds, the organization of money circulation, the use of credit resources, the state of the state internal and external debt, state reserves, and the implementation of financial and tax benefits.

Departmental control - occupies a significant place in the state financial control. Departmental control is carried out by control and audit departments of ministries and departments. At the same time, the expenditure of budgetary funds allocated on the departmental basis of the budget classification, as well as the use of budgetary loans, subsidies, subventions and other financial assistance is checked.

On-farm control is carried out by the financial and economic services of enterprises, organizations and institutions (accounting, financial departments, etc.) The object here is the production and financial activities of the enterprise itself, as well as its structural units(workshops, sections, departments, branches). In the course of this control, issues related to the payment of taxes to the budget and tax planning using the allocated budget funds can be checked.

Independent (audit) control - non-departmental control carried out as one of the types entrepreneurial activity- audit.

3. Depending on the initiative of the subjects of financial legal relations:

A) mandatory financial control is carried out by virtue of the requirements of the legislation, as well as by the decision of the competent authorities of the state;

B) voluntary financial control is carried out by an independent decision of economic entities.

There are other possible grounds for the classification of financial control, in particular, depending on the field of financial activity: budget; tax; currency; credit; insurance; investment; control over the money supply.

1.3 Forms financial control

Distinguish between state and non-state financial control.

State control is exercised by federal legislative bodies, federal executive bodies, including specially created executive bodies.

State financial control is intended to implement financial policy the state, creating conditions for financial stabilization. This is primarily the development, approval and execution of budgets of all levels and extra-budgetary funds, as well as control over financial activities. state enterprises and institutions, state banks and financial corporations... Financial control by the state of the non-state sector of the economy affects only the sphere of fulfilling monetary obligations to the state, including taxes and other mandatory payments, compliance with the legality and expediency of spending budget subsidies and loans allocated to them, as well as compliance with the rules established by the government for organizing cash settlements, keeping records and reporting. Gorbunova O.N., Gracheva E.Yu., Bylya A.B. Financial Law: Textbook. M .: Yurist, 2009.

State and non-state species control, despite the similarity of methods, significantly differ in ultimate goals. the main objective state control is to maximize the flow of resources to the treasury and minimize state management costs, and non-state control (mainly intrafirm) - on the contrary, to minimize its contributions to the state and other costs in order to increase the rate of return on invested capital. At the same time, both areas of control are limited. legal framework current laws.

State financial control is designed to track the cost proportions of the distribution of the gross national product. It applies to all channels of movement of monetary resources, one way or another related to the formation of state resources, the completeness and timeliness of their receipt and targeted use. Auditors of State are empowered to carry out audits and inspections both in the public sector and in the private and corporate business if such are predetermined by national economic interests. Non-state financial control is subdivided into internal (intrafirm, corporate) and external (audit).

1.4 Methods financial control

Financial control methods - techniques, methods and means of its implementation. Pavlov P.V. Financial Law: Textbook - M .: Omega-L, 2011

According to the methods of carrying out the financial control is subdivided into such as: checks; surveys; supervision; analysis of financial activities; observation (monitoring); revisions

Checks are carried out on the basis of reporting documents and primary receipts and expenditures. When they are carried out, certain issues of financial activity are considered and measures are planned to eliminate the identified violations.

The survey covers a wide range of financial and economic indicators of the surveyed economic entity to determine its financial condition and possible development prospects.

Supervision is carried out by regulatory authorities over economic entities that have received a license for a particular type of financial activity, and involves checking their compliance with the established rules and regulations.

The analysis of financial activities involves a detailed study of periodic or annual financial and accounting statements in order to overall assessment financial results, assessment of financial condition and security own funds and the effectiveness of their use.

Supervision (monitoring) - constant control by financial and credit institutions over the use of the issued loan and financial condition client enterprise. Wherein, ineffective use received budget loans and a decrease in solvency may lead to toughening of credit conditions.

An audit is a deep or comprehensive form of audits, carried out at the end of the reporting period, in order to establish the legality and validity of financial transactions and compliance with financial discipline at a particular facility.

The types of audits are classified according to a number of criteria: according to the departmental affiliation of the audited bodies - departmental, on-farm; by the completeness of the coverage of the audited materials - complete and partial, complex and thematic, continuous, selective and combined; in relation to the plan control -economic work- planned, unplanned, sudden; on the materials involved and methods of verification - documentary and factual; by the order in which the same documents are used - primary, additional, repeated; and others. Each of the types of audit has its own specifics, its own advantages and disadvantages, is selected depending on the nature of the general and specific tasks facing the audit, the characteristics of the activity of the object being checked.

2 .Organizational and legal basics financial control v RF

The activities of financial control bodies in the Russian Federation are carried out in accordance with the established norms of law, the main sources of which are: the Constitution of the Russian Federation, Civil Code RF, Budget Code of the RF, tax code RF, federal laws and laws of the constituent entities of the RF, legislative acts of local self-government bodies, by-laws (decrees of the President of the RF, decrees of the Government of the RF, etc.). In Art. 265 and 266 of the Budget Code of the Russian Federation stipulates that state and municipal financial control is exercised by: legislative (representative) bodies and representative bodies of local self-government; executive authorities and local government bodies. The control of legislative (representative) bodies, representative bodies of local self-government provides for their right to create their own control bodies (the Accounts Chamber of the Russian Federation, control chambers, other bodies of legislative (representative) bodies of the constituent entities of the Russian Federation and local self-government bodies) to conduct external audit of budgets. Shokhin S.O. Problems and prospects for the development of financial control in the Russian Federation. - M .: Finance and statistics, 2009.-352p.

The Accounts Chamber of the Russian Federation is a permanent body of state financial control. In its activities, the Accounts Chamber of the Russian Federation is guided by the Constitution of the Russian Federation, Federal Law of 11.01.1995 No. 4-FZ "On the Accounts Chamber of the Russian Federation", and other federal laws.

The main task of the Accounts Chamber of the Russian Federation is to control the execution of the federal budget, which includes: control over the timely execution of revenues and expenditures of the federal budget and budgets of federal extra-budgetary funds, assessment of their validity; assessing the effectiveness and feasibility of spending public funds and using federal property and others. The Accounts Chamber of the Russian Federation also exercises operational control over the execution of the federal budget, conducts comprehensive audits and thematic audits; carries out expert examination of federal budget projects, laws and other regulatory legal acts; analyzes violations and deviations in the budget process. Pavlov P.V. Financial Law: Textbook - M .: Omega-L, 2011.

At the level of the constituent entities of the Russian Federation, external state financial control over the execution of regional budgets is carried out by control and accounting bodies created by the legislative (representative) authorities. For example, in Moscow, such a control body is the Control and Accounts Chamber of Moscow, formed by the Moscow City Duma. It organizes and monitors the legal, rational and efficient use of funds from the city budget; for the receipt of funds to the city budget received from the disposal and management of city property. Krokhina Yu.A. Financial Law of Russia: Textbook - M .: Norma, 2008

Certain functions of financial control are performed by the Control Directorate of the President of the Russian Federation, which operates on the basis of the Decree of the President of the Russian Federation of 08.06.2004 N 729 "On Approval of the Regulation on the Control Directorate of the President of the Russian Federation." independent unit Administration of the President of the Russian Federation.

The main functions of the Control Office are:

Control and verification of the implementation by federal executive bodies, executive bodies of the constituent entities of the Russian Federation, their officials, as well as organizations of federal laws, decrees and orders of the President of the Russian Federation;

Control and verification of the execution of orders of the President of the Russian Federation and the Chief of Staff of the Presidential Administration of the Russian Federation;

Preparation, on the basis of the conducted checks, of information for the President of the Russian Federation on the prevention of violations and improvement of activities federal authorities executive power, executive bodies of the constituent entities of the Russian Federation.

The Control Department is empowered to demand from the heads of state bodies, organizations and enterprises (regardless of the form of ownership) the provision of documents, materials and any information necessary for conducting inspections; involve specialists and representatives of law enforcement agencies in inspections and submit proposals based on the results of inspections for consideration by the President of the Russian Federation. It has the right to send orders to eliminate financial violations, which must be considered within 10 days. But it does not have the right to independently apply any sanctions.

Executive authorities at all levels exercise financial control directly within their powers, as well as direct and control the activities of their subordinate management structures, including financial ones.

The most important body of state financial control in the system of executive authorities is the Ministry of Finance of the Russian Federation. Decree of the Government of the Russian Federation of 07.04.2004 No. 185 "Issues of the Ministry of Finance of the Russian Federation" determined that the Ministry of Finance of the Russian Federation, along with other functions, carries out the function of control and supervision in the financial and budgetary sphere, the implementation of which involves the development and approval of: budgetary sphere; the procedure for exercising control over the execution of the federal budget and the implementation of coercive measures applied to participants in the budget process for violating budget legislation.

The Ministry of Finance of the Russian Federation, in accordance with the Decree of the President of the Russian Federation of 09.03.2004 No. 314 "On the system and structure of federal executive bodies" and the Decree of the Government of the Russian Federation of 30.06.2004 No. 329 "On the Ministry of Finance of the Russian Federation" coordinates and controls the activities of those under its jurisdiction federal services: Federal tax service, Federal Service for Financial and Budgetary Supervision.

In accordance with the Resolution of the Government of the Russian Federation of 15.06.2004 No. 278 "On Approval of the Regulation on the Federal Service for Financial and Budgetary Supervision" carries out the functions of control and supervision in the financial and budgetary sphere, as well as functions of the currency control body. The Service conducts audits and checks on the legality and effectiveness of the use of federal budget funds, funds of state extra-budgetary funds and material assets that are in federal ownership; oversees the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by financial control bodies of federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments; monitors foreign exchange transactions carried out in the Russian Federation (except for credit institutions and currency exchanges), as well as compliance with the requirements of acts of foreign exchange regulation and foreign exchange control bodies, organizes checks for the completeness and correctness of accounting and reporting on foreign exchange transactions; organizes the formation and maintenance of a unified information system of control and supervision in the financial and budgetary sphere.

In accordance with Art. 267 of the Budget Code of the Russian Federation, the Federal Treasury (federal service) carries out preliminary and current control over the conduct of operations with budget funds of the main managers, administrators and recipients of budget funds, credit organizations carrying out operations with budget funds, other participants in the budget process during the execution of the budget and state budgets extrabudgetary funds. In the course of exercising control, the Federal Treasury interacts with other federal executive bodies and coordinates their work.

Tax control in the Russian Federation is entrusted to the tax control authorities, which are headed by the Federal Tax Service. The Service monitors compliance with tax legislation, the correctness of calculation, completeness and timeliness of payment of taxes and other obligatory payments, is responsible for the development and implementation of tax policy in order to ensure the timely receipt of taxes and other obligatory taxes in the budgets of all levels and in state extra-budgetary funds payments. Tax control is carried out by officials tax authorities within their competence. The rights and obligations of tax authorities and their officials defined by Art. 31, 32 of the Tax Code of the Russian Federation. The Code also stipulates that the implementation of powers and the fulfillment of duties established by the Tax Code of the Russian Federation and other federal laws in terms of tax control are carried out by tax control authorities in their interaction, including with customs control authorities.

Customs control in the Russian Federation is carried out by the Federal Customs Service, which is under the jurisdiction of the Government of the Russian Federation, which is endowed with special powers to carry out its functions both in the field of customs and in related areas - tax and currency control. The customs authorities enjoy the rights and fulfill the duties of tax authorities to collect taxes and fees when moving goods across the customs border in accordance with the customs legislation of the Russian Federation, the Tax Code of the Russian Federation, other federal laws on taxes and (or) fees, as well as other federal laws.

Currency control in the Russian Federation is carried out by currency control bodies, which are the Central Bank of the Russian Federation (Bank of Russia) and the Government of the Russian Federation (a system of federal executive bodies, for example, the Ministry of Finance of the Russian Federation). Currency control in the Russian Federation is implemented in the following areas: determining the compliance of the currency transactions with the current legislation and the availability of licenses and permits necessary for them; verification of the fulfillment by residents of obligations in foreign currency to the state, as well as obligations to sell foreign currency in the domestic market of the Russian Federation; verification of the validity of payments in foreign currency; checking the completeness and objectivity of accounting and reporting on foreign exchange transactions, as well as on transactions of non-residents in the currency of the Russian Federation.

Audit control in the Russian Federation (audit activity) is carried out in accordance with the Federal Law of December 30, 2008 No. 307-FZ "On Auditing Activities", which defines the legal basis for regulating audit activities in the Russian Federation, as well as in accordance with other federal laws regulating relations arising from the implementation of audit activities. Relations arising in the course of auditing activities can also be regulated by decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation. The executive authorities regulate the audit activity on different directions- implementation public policy in the field of auditing, development of Measures state support development of the audit services market. In addition, the following issues are subject to regulation: certification of auditors and licensing of audit organizations; creation and accreditation of professional audit associations; control over the activities of audit organizations, etc.

Auditing activities in the Russian Federation are carried out on the basis of federal rules (standards) of auditing activities, internal rules (standards) that operate in professional audit associations and audit organizations(used by private auditors who operate without education legal entity). The rules (standards) help to improve the quality of audits, ensuring the comparability of the activities of audit firms (auditors).

Auditing activities are carried out in the form of mandatory and proactive audits. The Federal Law "On Auditing" defines groups of business entities whose activities are subject to mandatory audit based on certain criteria. Such criteria in the Russian Federation are: organizational and legal form ( joint stock companies open type), type of activity (banks, insurance organizations, commodity and stock exchanges, investment institutions, etc.), financial indicators activities (revenue, assets), etc.

In some cases, a public authority may act as a customer of audit control, for example, when conducting an audit commercial organizations using public funds.

Legislative (representative) bodies of the constituent entities of the Russian Federation form authorized financial control bodies - accounting chambers, control and accounting chambers and other financial and credit bodies authorized to exercise control over the use of funds from the budgets of the constituent entities of the Russian Federation and the budgets of state extra-budgetary funds of the constituent entities of the Russian Federation. At the level municipalities formed finance departments and departments authorized to exercise financial control at the local government level. The commented article defines the control powers of the financial bodies of the constituent entities of the Russian Federation and local governments. Other control powers related to the execution of the respective budgets.

Conclusion

Successful reform of the Russian economy, among other things, also involves taking into account theory and practice in relation to the main functions of the system. government controlled at all its levels. For example, one of the main functions of public administration is the creation and maintenance of an effective financial system and, accordingly, an adequate system of financial control.

The role of financial control in creating a financial management system adequate to modern economic conditions can hardly be overestimated. Due to this great importance acquires the need to improve financial control in order to increase its efficiency and effectiveness, i.e. increasing the adequacy of the positive results achieved in the process of monitoring the intended goals while taking into account the costs incurred (time, material and money, labor resources etc.).

The improvement of financial control in the Russian Federation should be carried out in the following main areas. The creation of the methodological foundations of financial control in the Russian Federation as the most important component of national control will allow all subjects of control and business entities to receive clear guidelines in the process of defining and implementing their tasks, functions, powers, as well as to define goals, objectives, principles, ethical standards of financial control, etc. NS. It is also necessary to legislatively define: types of financial control, subjects and objects of financial control, to separate the spheres of external and internal financial control. The lack of common approaches to the classification of financial control, a unified terminology in terms of defining such key concepts as type, form, control methods creates difficulties in the development and application of regulatory legal acts (methodological documents of regulatory authorities, etc.), contributes to the emergence of a number of controversial situations, for example, in relation to measures of responsibility for financial violations. It is also necessary to complete the development of a unified codified system of financial control standards, using the experience of the Accounts Chamber of the Russian Federation.

Listliterature

1. "Constitution of the Russian Federation" (adopted by referendum on 12.12.93) (as amended on 30.12.2008)

2. Civil Code of the Russian Federation of 30.11.1994 No. 51-FZ (as amended on 08.12.2011)

3. The Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended on December 3, 2011)

4. Tax Code of the Russian Federation (part one) "from 31.07.98 N 146-FZ (as amended on 30.03.2012 with amendments that came into force on 01.04.2012)

5. Federal Law of January 11, 1995 No. 4 - FZ (as amended on December 29, 2010) "On the Accounts Chamber of the Russian Federation"

6. Federal Law of 10.07.2002 N 86-FZ (as amended on 19.10.2011) "On the Central Bank (Bank of Russia)"

7.. Federal Law of 30.12.2008 N 307-FZ (as amended on 11.07.2011) "On Auditing Activity"

8.Decree of the President of the Russian Federation of 09.03.2004 N 314 (as amended on 22.06.2010) "On the system and structure of federal executive bodies"

9. Decree of the President of the Russian Federation of 08.06.2004 N 729 (as amended on 14.01.2011) "On approval of the regulation on the Control Directorate of the President of the Russian Federation"

10. Decree of the Government of the Russian Federation of June 30, 2004 N 329 (as amended on November 03, 2011) "On the Ministry of Finance of the Russian Federation"

11. Decree of the Government of the Russian Federation of 15.06.2004 N 278 (as amended on 24.03.2011) "On approval of the regulation on the Federal Service for Financial and Budgetary Supervision"

12. Gorbunova ON, Gracheva E.Yu., Bylya A.B. Financial Law: Textbook. M .: Yurist, 2009.

13. Krokhina Yu.A. Financial Law of Russia: Textbook - M .: Norma, 2008.

14. Pavlov P.V. Financial Law: Textbook - M .: Omega-L, 2011.

15. Financial control in the Russian Federation: problems of organization and management / ed. S.A. Andryushina, D.Z. Dadashev. - M.: Infra-M, 2008.

16. Shokhin S.O. Problems and prospects for the development of financial control in the Russian Federation. - M .: Finance and statistics, 2009.-352p.

17. Andreev V.K. Legal problems of financial control. - Law and Politics.-2008.-№ 3.

Application

On June 27, 2011, Federal Law No. 161-FZ "On the National Payment System" (hereinafter referred to as the Law) and Federal Law No. 162-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the adoption of the Federal Law" On the National Payment System " ".

1. Basic provisions of the Law

The law establishes the procedure for transferring funds, including (i) guarantees for clients of money transfer operators in the event of unauthorized debiting of money; (ii) the procedure for making transfers of funds, including the moment of legislative determination of the moment of fulfillment of the monetary obligation.

The law introduces regulation electronic money and making payments using electronic means of payment (“electronic money” in the terminology of the Law).

The law introduces regulation of payment systems, requirements for their infrastructure and participants, defines the powers of the Bank of Russia to regulate payment systems and oversee their participants.

The law comes into force after 90 days from the date of official publication, with the exception of a number of provisions, before the entry into force of which a longer transition period is established.

2. Regulation of electronic money and electronic means of payment, mobile payments

2.1. Electronic money

Electronic funds - funds that have been previously provided by one person (the person who provided the funds) to another person who takes into account information on the amount of funds provided without opening a bank account (obligated person) to fulfill the monetary obligations of the person who provided the funds to third parties persons and in respect of whom the person who provided the funds has the right to transmit orders exclusively using electronic means of payment.

Funds are provided by the client to the electronic money operator on the basis of an agreement concluded with him. The operator accounts for funds by generating a record reflecting the amount of the operator's obligations to the client in the amount of funds provided by him (the balance of electronic funds). Accrual of interest by the operator on the balance of funds or payment of any other remuneration to the client is prohibited. However, due to new edition Article 70 of the Law on Enforcement Proceedings1, it is possible to levy execution on electronic money, the transfer of which is carried out using personalized electronic means of payment, corporate electronic means of payment. The electronic money operator is not entitled to provide the customer with funds to increase the cash balance.

There are differences in the procedure for using electronic money by legal entities / individual entrepreneurs and individuals.

2.1.1. Use of electronic money by legal entities and individual entrepreneurs

The procedure for providing funds to the operator. Funds can only be provided using the bank account of a legal entity / individual entrepreneur.

Use of electronic money. Legal entities / individual entrepreneurs:

May be recipients of electronic money transfers;

They can be payers when transferring electronic money if the recipient of the funds is an individual using personalized electronic means of payment.

Disposal of the balance of electronic money (in addition to the implementation of the transfer of electronic money): the balance can only be transferred / credited to the bank account of a legal entity / individual entrepreneur at its order.

2.1.2. Use of electronic money by individuals

Providing funds to the operator. Funds can be provided either using an individual's bank account or without using a bank account.

Disposing of an electronic money balance (in addition to making an electronic money transfer):

In the case of using non-personalized electronic means payment, the balance of electronic funds can only be transferred by a client-individual to his bank account and cannot be issued in cash;

In the case of using a personalized electronic means of payment, the balance can be either transferred to the account of a client of an individual or issued in cash.

2.2. Electronic means of payment

Electronic means of payment - a means and / or method that allows the client of the money transfer operator to draw up, certify and transmit orders for the purpose of transferring funds within the framework of the applied forms of non-cash payments using information and communication technologies, electronic media, including payment cards, as well as other technical devices.

The use of an electronic means of payment is carried out on the basis of an agreement between the client and the money transfer operator, while the latter has the right to refuse the client to conclude an agreement on the use of electronic money. The use of electronic money may be suspended or terminated by the operator on the basis of the client's notification or on the initiative of the operator if the client violates the procedure for using the electronic means of payment in accordance with the agreement.

2.3. Mobile payments

The law defines mobile payments as a way to increase the balance of electronic funds of an individual - a subscriber of a telecom operator at the expense of his funds, which are an advance for telecom services. Mobile payments are possible subject to the conclusion of an appropriate agreement between the telecom operator and the electronic money operator and the conclusion of an agreement between the individual customer and the electronic money operator.

3. Regulation of the implementation of money transfers

3.1. Translation operators

The law defines different requirements for money transfer operators (organizations that are entitled to transfer funds) and electronic money operators (money transfer operators who transfer electronic money without opening a bank account).

3.1.1. Money transfer operators have the right to act:

Bank of Russia; - Vnesheconombank; - credit institutions entitled to transfer funds (including non-bank credit institutions (hereinafter also referred to as NBCOs) entitled to transfer funds).

3.1.2. Electronic money operator

The operator of electronic money (hereinafter also referred to as OEDS) can be either a bank or an NBCO, which has the right to carry out money transfers without opening bank accounts and other related banking operations. Other persons may not become liable for electronic money and transfer electronic money.

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The work of bodies in the field of financial control in the Russian Federation is carried out in accordance with the established norms of law, among which the main sources are:

The Constitution of the Russian Federation;

the civil code of the Russian Federation;

The Budget Code of the Russian Federation;

Tax Code of the Russian Federation;

federal and regional laws;

legal acts of local self-government bodies;

subordinate legal and regulations(Resolutions of the Government of the Russian Federation, decrees of the President of the Russian Federation, etc.).

State and municipal financial control is carried out by: representative bodies and legislative bodies of local self-government; executive and local government bodies Art. 265 and 266 of the Budget Code of the Russian Federation.

The control of representative bodies, as well as legislative bodies of local self-government provides for their right to form their own control bodies: the Accounts Chamber of the Russian Federation, control chambers, other bodies of legislative (or representative) bodies of the constituent entities of the Russian Federation and local self-government bodies for the purpose of conducting an external audit of budgets.

The permanent body of the SFC is the Accounts Chamber of the Russian Federation. The Accounts Chamber of the Russian Federation in its work is guided by the Constitution of the Russian Federation, as well as the federal law of 11.01.1995 No. 4-FZ "On the Accounts Chamber of the Russian Federation", and other federal laws.

Its main task is to control the execution of the federal budget, which includes the following:

control over the timely execution of revenues and expenditures of the country's budget and the budgets of federal extra-budgetary funds;

assessment of the feasibility of federal budget expenditures;

analysis of the efficiency of spending public funds and the use of public property.

The main body of the SFC in the system of executive authorities is the Ministry of Finance of the Russian Federation. It carries out, along with other functions, the function of control and supervision in the financial and budgetary area, the implementation of which involves the formation and approval of: the procedure for organizing control in the financial and budgetary area; the procedure for monitoring the execution of the country's budget and the implementation of coercive measures that are applied to participants in the budget process for non-compliance with budget legislation; methodology for combating money laundering, corruption and financing of terrorism Resolution of the Government of the Russian Federation of 07.04.2004 No. 185 "Issues of the Ministry of Finance of the Russian Federation".

The Ministry of Finance of the Russian Federation, in accordance with the Decree of the President of the Russian Federation of 09.03.2004 No. 314 "On the system and structure of federal executive bodies" and the Decree of the Government of the Russian Federation of 30.06.2004 No. 329 "On the Ministry of Finance of the Russian Federation", coordinates and controls the work of the federal services under its jurisdiction : Federal Tax Service, Federal Service for Insurance Supervision, Federal Service for Financial and Budgetary Supervision and Federal Service for financial monitoring, and also exercises control over the implementation by the Federal Customs Service of legal acts related to the calculation and collection of customs payments, determination of the customs value of goods and Vehicle.

Together with federal services, the Ministry of Finance carries out its activities in cooperation with other government bodies executive power, regional executive bodies, local government bodies, public associations and other structures. Their activities are regulated by the Constitution of the Russian Federation, federal constitutional laws, acts of the President of the Russian Federation and, international treaties of the Russian Federation, as well as acts of the Ministry of Finance of the Russian Federation.

The Federal Service for Financial and Budgetary Supervision performs the functions of supervision and control in the financial and budgetary area, as well as the functions of the currency control body Decree of the Government of the Russian Federation of 15.06.2004 No. 278 "On Approval of the Regulation on the Federal Service for Financial and Budgetary Supervision." This service carries out audits and checks on the effectiveness and legality of the use of funds from the country's budget, funds of state extra-budgetary funds and material assets that are in federal ownership; supervises the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by financial control bodies of federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments; monitors foreign exchange transactions carried out in the Russian Federation (except for credit institutions and currency exchanges), as well as compliance with the requirements of acts of foreign exchange regulation and foreign exchange control bodies, organizes checks for the completeness and correctness of accounting and reporting on foreign exchange transactions; organizes the formation and maintenance of a unified information system of control and supervision in the financial and budgetary sphere.

The Federal Service for Insurance Supervision, in accordance with Decree of the Government of the Russian Federation of 30.06.2004 No. 330 "On the Federal Service for Insurance Supervision", exercises control and supervision in the field of insurance activities (insurance business): over the observance of insurance legislation by insurance objects, including through inspections their field work; for the provision by insurers of their financial sustainability and solvency in terms of the formation of insurance reserves, the composition and structure of assets, etc. This service also exercises powers related to the receipt, processing and analysis of reports submitted by the subjects of the insurance business; summarizing the practice of insurance supervision and the development of proposals for improving the legislation governing the implementation of insurance supervision.

According to the Decree of the Government of the Russian Federation of 23.06.2004 No. 307 "On Approval of the Regulation on the Federal Service for Financial Monitoring", the main functions of the Federal Service for Financial Monitoring are control and supervision over the fulfillment by legal entities and individuals of the requirements of the legislation of the Russian Federation on combating the legalization (laundering) of income received crime and terrorist financing; collection, processing and analysis of information on operations (transactions) with funds and other property subject to control, verification of the information received; identification of signs of operations (transactions) with funds or other property related to the legalization of proceeds from crime.

In accordance with Article 267 of the Budget Code of the Russian Federation, the Federal Treasury (federal service) carries out preliminary and current control over the conduct of operations with budget funds of the main managers, administrators and recipients of budget funds, credit organizations carrying out operations with budget funds, and other participants in the budget process during execution of the budget and budgets of state extra-budgetary funds. In the course of exercising control, the Federal Treasury interacts with other federal executive bodies and coordinates their work.

State financial control is also exercised by the chief administrators and administrators of budgetary funds. The main administrators and administrators of budgetary funds exercise financial control of the recipients of budgetary funds over their intended use, timely return, and their reporting on the use of budgetary funds by the Budget Code of the Russian Federation (Art. 158-160).

The main administrators of budgetary funds carry out inspections of subordinate state and municipal unitary enterprises and budgetary institutions. Direct control over the use of budgetary funds by unitary organizations is carried out at the initiative of the chief administrator of budgetary funds by state financial control bodies.

Federal Service for Financial Monitoring- an executive authority whose functions are aimed at countering the legalization of proceeds from crime and the financing of terrorism and coordinating the activities of other executive authorities in this area.

Bodies of the Federal Service for Financial Monitoring keep records of organizations carrying out transactions with monetary funds or other property, in the field of which there are no supervisory authorities, form a list of organizations and individuals, in respect of whom there is information about their participation in extremist activities.

Federal Treasury provides treasury execution of budgets. Carries out preliminary and current control over the conduct of operations with budgetary funds of the main managers, administrators and recipients of budgetary funds, credit organizations, interacts with other federal executive bodies in the process of financial control and coordinates them.

Federal Customs Service- an executive body that carries out the functions of control and supervision in the field of customs, as well as the functions of foreign exchange control and special functions to combat smuggling.

As a financial control body, the Federal Customs Service controls the correctness of the calculation and the timeliness of payment customs duties, taxes, customs duties, and also carries out currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation.

Federal Service for Financial Markets- a federal executive body, which is managed directly by the Government of the Russian Federation. The service carries out the functions of the adoption of regulatory legal acts, control and supervision in the field financial markets, in particular, the functions of control and supervision in the securities market, controls the activities of exchanges.

The most important place in the financial control system is occupied by the Government of the Russian Federation. Within the limits of its powers, the Government of the Russian Federation controls the preparation and execution of the federal budget, the implementation of a unified financial, credit and monetary policy, systematically monitors the implementation of the laws of the Russian Federation and other acts regulating financial relations, other executive bodies of the subjects of the Federation, takes measures to eliminate their violation.

The powers of the Government of the Russian Federation include control over the activities in the field of finance of its subordinate ministries, state committees and others, including bodies of the federal financial service. In this case, the Government of the Russian Federation has the right to cancel the acts of these bodies.

Directing the activities of the financial control bodies subordinate to it, the Government of the Russian Federation adopts legal acts (normative and individual) governing the procedure for this activity.

Financial control, like any category of the legislative system, is represented by a certain set of regulatory legal acts that characterize the state and degree of development of the control system. The legal framework for financial control in Russia cannot yet be called uniform.

The concept of a unified financial control in the Russian Federation is necessary to prevent losses of budgetary funds, financial irregularities and shortcomings in the movement of financial flows. Lack of coordination of efforts of regulatory bodies, ineffective interaction between bodies of state, audit and intradepartmental control, lack of a unified information base impedes timely and complete financial control. To this can be added the duplication of functions by the subjects of financial control, which leads to parallelism in the work and, as a consequence, a decrease in the responsibility of control bodies, irrational spending of budget funds for the implementation of this state function.

In view of the insufficiently developed theoretical base and imperfection of the legal regulation of financial control, it is necessary to clearly define the principles and structure of financial control, build a system of regulatory bodies, establish the forms and methods of financial control.

1. Budget Code of the Russian Federation. - M .: Omega-L, 2010 .-- 234 p.

2. Tax Code of the Russian Federation: Parts One and Two. - M .: Omega-L, 2010 .-- 600 p.

3. Federal Law "On the Accounts Chamber of the Russian Federation" dated January 11, 1995 No. 4-FZ (as amended on 04/05/2010).

4. Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" dated July 10, 2002 No. 86-FZ (as amended on 03.11.2010).

5. Decree of the President of the Russian Federation "On measures to ensure state financial control in the Russian Federation" dated July 25, 1996 No. 1095 (as amended on July 18, 2001).

6. Krokhina Yu. A. Financial law of Russia: textbook / Yu.A. Krokhin. - 3rd ed., Rev. and add. - M .: Norma, 2008 .-- 720 p.

7. Petrova G.V. Financial law: textbook / G.V. Petrova. - M .: Prospect, 2009.-288 p.

8. Rozhkova N.K. State of the art regulatory support of financial control in Russia // Siberian financial school... - 2005 - No. 4. - p. 12-19

The activities of financial control bodies in the Russian Federation are carried out in accordance with the established norms of law, the main sources of which are: the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Budget Code of the Russian Federation, the Tax Code of the Russian Federation, the federal law of July 23, 2013 No. 252-FZ "On Amendments to the Budget Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" and laws of the constituent entities of the Russian Federation, legislative acts of local government bodies, by-laws (decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, etc. ).

In Art. 265 and 266 of the Budget Code of the Russian Federation stipulates that state and municipal financial control is exercised by: legislative (representative) bodies and representative bodies of local self-government; executive authorities and local government bodies. The control of legislative (representative) bodies, representative bodies of local self-government provides for their right to create their own control bodies (the Accounts Chamber of the Russian Federation, control chambers, other bodies of legislative (representative) bodies of the constituent entities of the Russian Federation and local self-government bodies) to conduct external audit of budgets.

The main task of the Accounts Chamber of the Russian Federation is to control the execution of the federal budget, which includes: control over the timely execution of revenues and expenditures of the federal budget and budgets of federal extra-budgetary funds, assessment of their validity; assessment of the effectiveness and feasibility of spending public funds and the use of federal property, etc. The Accounts Chamber of the Russian Federation also exercises operational control over the execution of the federal budget, conducts comprehensive audits and thematic audits; carries out expert examination of federal budget projects, laws and other regulatory legal acts; analyzes violations and deviations in the budget process.

At the level of the constituent entities of the Russian Federation, external state financial control over the execution of regional budgets is carried out by control and accounting bodies created by the legislative (representative) authorities. They organize and exercise control over the legal, rational and efficient use of city budget funds; for the receipt of funds to the city budget received from the disposal and management of city property.

Certain functions of financial control are performed by the Control Department of the President of the Russian Federation, which operates on the basis of the Decree of the President of the Russian Federation of 08.06.2004 N 729 "On approval of the regulation on the Control Department of the President of the Russian Federation." The Control Department is an independent subdivision of the Presidential Administration of the Russian Federation.

Executive authorities at all levels exercise financial control directly within their powers, as well as direct and control the activities of their subordinate management structures, including financial ones.

The most important body of state financial control in the system of executive authorities is the Ministry of Finance of the Russian Federation. Decree of the Government of the Russian Federation of 07.04.2004 No. 185 "Issues of the Ministry of Finance of the Russian Federation" determined that the Ministry of Finance of the Russian Federation, along with other functions, carries out the function of control and supervision in the financial and budgetary sphere, the implementation of which involves the development and approval of: budgetary sphere; the procedure for exercising control over the execution of the federal budget and the implementation of coercive measures applied to participants in the budget process for violating budget legislation.

The Ministry of Finance of the Russian Federation, in accordance with the Decree of the President of the Russian Federation of 09.03.2004 No. 314 "On the system and structure of federal executive bodies" and the Decree of the Government of the Russian Federation of 30.06.2004 No. 329 "On the Ministry of Finance of the Russian Federation" coordinates and controls the activities of those under its jurisdiction federal services: Federal Tax Service, Federal Service for Financial and Budgetary Supervision.

In accordance with the RF Government Decree of June 15, 2004 No. 278 "On Approval of the Regulation on the Federal Service for Financial and Budgetary Supervision" performs the functions of control and supervision in the financial and budgetary sphere, as well as functions of the currency control body. The Service conducts audits and checks on the legality and effectiveness of the use of federal budget funds, funds of state extra-budgetary funds and material assets that are in federal ownership; supervises the implementation of the legislation of the Russian Federation on financial and budgetary control and supervision by the financial control bodies of federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments; monitors foreign exchange transactions carried out in the Russian Federation (except for credit institutions and currency exchanges), as well as compliance with the requirements of acts of foreign exchange regulation and foreign exchange control bodies, organizes checks for the completeness and correctness of accounting and reporting on foreign exchange transactions; organizes the formation and maintenance of a unified information system of control and supervision in the financial and budgetary sphere.

Legislative (representative) bodies of the constituent entities of the Russian Federation form authorized financial control bodies - accounting chambers, control and accounting chambers and other financial and credit bodies authorized to exercise control over the use of funds from the budgets of the constituent entities of the Russian Federation and the budgets of state extra-budgetary funds of the constituent entities of the Russian Federation. At the level of municipalities, financial departments and departments are formed, authorized to exercise financial control at the level of local self-government.