Abstract
The author devoted his research to the study of financial control mechanisms, identified positive and negative trends in this area. He emphasized that the modern financial control system requires a deep rethink-ing due to its imperfections. The author also emphasized that the statistics of offenses and crimes in the budgetary sphere testifies to the systematic nature of these problems in the budgetary sphere. The author also highlights those internal and external factors that can have both a positive and a negative impact on the financial control system as a whole. The author attributed to the key problems in the field of financial control the lack of a unified approach to the implementation of control measures, as well as the need to tighten pun-ishment for irrational and inappropriate use of budget funds, since the effectiveness of financial control also depends on the level of financial discipline of participants in budgetary relations.
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