ГОСУДАРСТВЕННЫЙ АУДИТ (КОНТРОЛЬ) В РОССИЙСКОЙ ФЕДЕРАЦИИ: ДОСТИЖЕНИЯ И РЕЗЕРВЫ РАЗВИТИЯ (ЭКСПЕРТНАЯ ОЦЕНКА)

Abstract

The article analyzes achievements in development of the state audit (control) in the Russian Federation, characterizes its legal base formed during the years of post-reform development of Russia, including the norms of the Federal Law “On the Accounts Chamber of the Russian Federation”, its most important innovations. It is concluded that further improvement of legislation in this area must not take place in the direction of significant changes of the Law on the Accounts Chamber, but by eliminating of existing variant readings with other regulatory legal acts. The results of the state audit (control) achieved during the years of reforms in Russia, the level of modern development of the Accounts Chamber and control and accounting bodies of the constituent entities of the Russian Federation, including the comparison with foreign countries, are estimated. It is noted that in most of the positions, the state audit (control) in Russia is in line with the prevailing international trends and is not inferior to advanced foreign practice. At the same time, the directions of its development, for which there exist substantial reserves, are shown.