A new tool of legal regulation to perform economic expert examination

This paper considers legal regulations that are currently applicable to tools and techniques of an expert examination. It presents a comparative analysis of legal regulation of economic expert examination; it also concerns experts' status and the form of their reports. The article also sets and tackles the tasks to develop approaches to standardization of an economic expert assessment; it also determines the main categories of economic violations that require an economic expert examination to analyze activities performed by economic entities. The methodological foundation of the presented research is the system-based and the process-based approaches towards the set issue. General scientific methods of logical analysis and synthesis (in particular, analogy, typology, generalization) have been applied. Based on the research of substantial empiric material, the authors have determined the specific features of violations revealed by an expert examination and classified them in accordance with types of examinations. As a result, the authors conclude that it is possible to correlate typical violations with clauses of the Russian Budgetary Code, the Russian Criminal Code, and the Russian Code on Administrative Offenses. Using the method of legal sociology (in particular, analyzing materials of criminal and civil cases and other documents), the authors have revealed the degree of efficiency of legal regulation of economic expert examination. Applying the method of legal modeling and analyzing the main contradictions and discrepancies between interpretations of typical violations and clauses of the Russian Budgetary Code, the Russian Criminal Code, and the Russian Code on Administrative Offenses, the authors have revealed a regularity in interpreting the results of economic expert examinations and in referring the obtained conclusions to the original interpretations of the above mentioned Russian Codes. The authors conclude that a number of tendencies requiring considerable changes could distinctly be revealed within the current system of economic expert examination. In particular, there is a tendency to make the following techniques and regulations uniform: the techniques to verify and assess the revealed economic violations as per the above mentioned Russian Codes, the legal regulations determining experts' status and activity process (including the structure of expert reports) and the procedure of payment for experts' economic examinations in civil, arbitrary and criminal proceedings. Application of the suggested techniques of economic expertise will make it possible to deter economic violations, enhance the internal control system of an economic entity and prevent similar violations in the future.

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