BUDGETARY CONTROL CONCEPT IN «STATE AND MUNICIPAL FINANCE» ACADEMIC DISCIPLINE | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2010. № 1 (9).

BUDGETARY CONTROL CONCEPT IN «STATE AND MUNICIPAL FINANCE» ACADEMIC DISCIPLINE

In the given abstract the concept of budgetary control has been analyzed by means of consecutive consideration of such categories as "control", «financial control», «state and municipal financial control». The subject, matter, purposes and budgetary control application area are defined. Reasons for the introduction of budgetary control concept as the basic issue of state financial control while studying the academic discipline «State and municipal finance» are proved.

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Keywords

государственный финансовый контроль, бюджетный контроль, state financial control, budgetary control

Authors

Name	Organization	E-mail
Kupriyanes I.M.		13ira@mail.ru

Всего: 1

References

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Гутцайт Е.М. Проблемы финасового контроля: перечень и описание // Аудиторские ведомости. 2008. № 9.