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64обеспечения в соответствии с законодательством Российской Федерации государственной защиты судей, должностных лиц правоохранительных и контролирующих органов, безопасности участников уголовного судопроизводства и их близких» (Зарегистрировано в Минюсте РФ 17.10.2007 г. № 10337) // Бюллетень нормативных актов федеральных органов исполнительной власти. 19.11.2007. № 47.
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STATE FINANCIAL CONTROL: PROBLEMS AND
SOLUTIONS
Kolodkina A. V.,
Student
Far Eastern Federal University, Russia Lazarenko V.F.,
Student
Far Eastern Federal University, Russia Ponomarev O. V.
Senior Lecturer Far Eastern Federal University, Russia
ABSTRACT
The article deals with the organization of the state financial control in the Russian Federation. There are some laws and regulations concerning the development of state financial control. Also the article reviews the problems of improving the mechanism of the state financial control as an essential component of the Russian financial control. There are some solutions of these problems in this article.
Keywords: state financial control, development of state financial control, financial control.
Most of the factors of political and economic country's development cause problems of legal regulation in the area of financial control. The primary purpose, which necessary to implement, is the creation of an effective system of financial control regulation. Therefore, there is the need of more detailed studying of the legal base of financial control.
Nowadays there are measures which are carried out to reform the budget process in Russia. The purpose
of these measures is to increase the efficiency and clarity of public finance management. Also there is legal basis which created for the execution of the medium-term budget planning at all levels of the budget system of Russia. It contributes to the appearance of new challenges to the external state and municipal financial control, which connected with the subsequent implementation to the activities of control and accounting audit
more efficient using of state funds, as well as ways of estimating the optimality of the budget.
At the current stage the legislation norms at the federal and regional levels in the field of financial control do not guarantee comprehensive legal regulation, which meet the objectives set for the state and municipal financial control.
Thus, there is the need to improve the legal basis for the control and audit bodies. Since Russia's current financial legislation has its history since the 1990s it is necessary to take measures to change and modernize the financial control mechanism.
For example, issues regarding the establishing of responsibility for violation of the basic principle of budgetary expenditure were discussed in 2014. As a result, Russian Ministry of Finance has decided to clarify certain rules of the Budget Code with the aim of legislative strengthening of the need to record in the documents governing the provision of budgetary funds, indicators, the presence of which would make it possible to judge objectively the effectiveness of incurred expenditure. Relevant amendments will be reviewed at the spring session of Parliament, and it is likely that they will come into force before the end of this year.
Amendments to the federal legislation establishing a fundamentally new order of the subsidies to legal entities, their contributions to the charter capital and advances to the implementing public contracts, that is, persons who are not formally party to the budget process have already been taken. According to this order the funds are to be allocated into the individual accounts opened by the Federal Treasury; operations to transfer and write-off these funds are reflected on personal accounts opened by these legal entities in the bodies of the Federal Treasury and carried out only after verification of compliance of all conditions for providing budget money by recipients.
As the head of the Federal Service for Financial and Budget Supervision Mr. Smirnov noted in his report at the plenary session of the scientific-practical conference, there is no way to ascertain the complete disappearance of the problems which must be solved with this developed and introduced procedure. Over the last ten years the amount of the federal budget investments in the form of contributions to the charter capital of joint stock companies in the absolute amount increased by 16 times. This is, according to Smirnov, a natural process, but it is complicated by the problem in the absence of effective control over the implementation of the allocated money. Some control capabilities for capital contributions, grants and advances are provided by the above-described mechanism, but, for example, it is difficult to implement control for the using of the funds raised under the state guarantee support by non-participant of the budget process. Currently there are no instruments to countercheck the direction of these resources for purposes other than those for which they were obtained.
Mr. Smirnov said that the solution of this problem is in the legislative consolidation of the mandatory conditions for admission of commercial companies to the state (municipal) financial resources and the adoption of common rules for participants in the budget process
by non-participants of the budget process. The same order of judgment for budget organizations must be applied to commercial organizations. It should also be introduced a requirement for separate accounting of own funds and funds received from the budget for the execution of specific tasks.
The key strategies for improving the mechanism of the state financial control as an essential component of the Russian financial control and increasing of its efficiency is the adoption of an unified concept of the state financial control in the Russian Federation, which must establish the uniform methodological and legal bases of implementation of the state financial control in the Russian Federation and determine the system of supervising and the mechanism of their interaction. Within the framework of these issues the development of the scientific and methodological fundamentals of assessing of the effectiveness of the state financial control bodies and their employees is needed.
We believe that the development of nationwide standards of the state financial control in Russia is the most effective mechanism to solve the problem of optimal reforming the financial control system. It allows to set common standards and rules of exercising control. The uniform rules should be a clear description of the actual accounting documents. It also should be a list of all known violations and deviations of existing enactments. The standard model must give all the decisions taken by the controller after review with the obligatory reference to the normative documents that establish the rules of their application.
On September 7, 2016 the order № 356 "On Approval of the recommendations on the implementation of internal financial control" was issued by the Russian Ministry of Finance. Russian Ministry of Finance presented guidelines for a uniform approach to the organization and conduction of internal financial control by chief administrators and chief administrators of budget funds.
The aim of this order is to comply with the preparation and execution of the budget procedure, the formation of budget reporting and increasing thrift and efficiency of use of budgetary funds. There are budgetary classifications of risks, lists of internal budgetary procedures, which are subject to financial control in this order. Control activities are divided into visual, automated and mixed. Methods of committing control actions are continuous and selective methods. Self-control, control the level of subordination, the adjacent control and monitoring carried out by the level of jurisdiction are being fulfilled [3].
Internal financial control of the chief administrator of budgetary is being fulfilled in accordance with the internal financial control cards. There are recommendations for the compilation, approval and management of these cards in this order. Also the organization of monitoring and conducting registers (journals) of internal financial control is fixed.
Also, the Ministry of Economic Development of the Russian Federation has submitted to the Government a draft federal law called "On the basis of the state and municipal control in the Russian Federation". The purpose of the draft law is a complex legal regulation
of the sphere of state and municipal supervision. It must improve the effectiveness of control and surveillance activities, and the excessive interference in the activities of citizens is planned to reduce. It is noted that the draft law takes into account most of the comments and suggestions of the business control and surveillance bodies, expert and scientific organizations [4].
The main areas of concern covered in the bill are aimed at the maximum coverage of the legal regulation of the sphere of control and supervisory activities. It is fixed the general principles of the state and municipal control and protection of the rights of citizens and organizations at its realization.
One of the innovations of the law is the application of a risk-based approach at realization of state control. Control and supervisory authorities will take into account the severity of adverse effects which may occur as a result of non-compliance by organizations and citizens of mandatory requirements
The draft law is defined the basic concepts and the procedure of legal regulation of risk management systems and the results of their implementation. Controlled objects are divided into 6 categories as a result of the risk assessment: an extremely high risk, a high risk, a significant risk, the average risk, a moderate risk and a low risk.
The main areas of concern covered in the document will be concretized in the provisions concerning specific types of the state and municipal supervision. Risk assessment will allow them to focus efforts and resources on carrying out planned monitoring activities at the facilities.
Measures for systematization and actualization obligatory requirements are entered in the draft law for the first time. The activities of regulatory bodies are envisaged to be evaluated in accordance with the created system of evaluating the efficiency of state and municipal control. The draft law is provided for a list of forms, control activities and the control measures that do not require interaction with the audited subjects.
The draft law includes a detailed system of guarantees of the citizens' and organizations' rights at carrying out control and supervising activities. It also includes a closed list of federal and regional state supervision, the municipal control.
The gap in the effective functioning of the state financial control is the lack of adequate measures to violators of the budget legislation. Budget Code of Russia establishes responsibility for violations of budget legislation. Also should be noticed that criminal liability for misuse of budgetary funds and state budget funds was introduced in 2003 but the punishment of violations of budgetary entities in accordance with the Code is not possible because there is no the term «budgetary offence» in Budget Code of Russia. Instead of it there is the term «violation of budget legislation» in the Code.
The cumbersome structure of the state financial control bodies is another weighty braking for the successful implementation of economic reforms. It should be noticed that the goals of the state financial control bodies is not concrete, the boundaries of its responsibility are unclear and activities are weakly regulated.
Therefore, according to this concept they have to work more closely together to preserve the reliability of each body of their control station.
Special interest is represented by the problems which connected with the disadvantages of financial control bodies working. For example, failure and illegality of the measures for the implementation of the revenue side of the budget (tax collection and fees, the establishment of various benefits, growing tax arrears); the lack of proper control over the efficient spending of public funds; violations by the supervisory bodies of the current legislation; misappropriation of funds; functional dissociation of financial control bodies are the main problems.
Nowadays the financial control authorities systematically identify the facts of financial violations: improper use of public funds, inefficient use of funds, improper expenditure of funds and other financial and economic disturbances. The principle of inevitability of punishment must be in every state but still there are areas where this principle does not apply, or penalties for violations are insignificant [7].
We suppose that it is necessary to implement a set of the following measures: to improve the control of government officials responsible for violation of the law on the execution of the budgets of various levels and the budgets of extra-budgetary funds; to enhance responsibility for failure to requirements of control authorities; to avoid duplication of activities of control bodies, which is completely different bodies of their functions with respect to the same control objects; to increase use of new information technologies.
To sum up we can say that financial control is a special sphere of legal regulation of the state. The foregoing analysis demonstrates that there are a lot of different problems such as the lack of a clear and comprehensive legal framework and the definition of financial control in the legislation, the lack of a single federal law on financial control system.
The organizational structure of bodies of state financial control does not sufficiently reflects the specificity of the state apparatus of the Russian Federation, status of financial control bodies of the Russian Federation and its regions; the place and role of each entity in the financial control of its integrity is not legally defined; control bodies interact weakly with each other; there is no single database, a single methodological approach to the process of implementation of financial control. If there is no uniform system of rules governing state financial control, there is no place for an effective public finance control activities implementing financial control. It has a negative impact on the financing of the various sectors of the economy, the financial well-being of the population, the financial and economic activities of the organization and development of the state economy as a whole.
References
1. Russian Budget Code dated July 31, 1998 №145-Federal Law.
2. Presidential Decree "On measures to ensure the state financial control in the Russian Federation" [Electronic resource]: Presidential Decree.
3. Order of the Russian Finance Ministry dated 07.09.2016 №356 "On approval of guidelines for the implementation of internal financial control".
4. The bill "On the basis of the state and municipal control in the Russian Federation".
5. Biryukov A.I. Theory and practice of financial control // Budget Accounting, 2012, № 3.
6. Burtsev V.V. Improving the regulatory framework of the state financial control in the Russian Federation // the Legislation and economy. 2014, number 2.
7. Lukin A.G. Main problems of state financial control implemented by executive power in the Russian Federation // State financial control, 2015, №11.
8. Gazeta.ru - electronic source - access mode: https://www.gazeta.ru .
ПРИЗНАНИЕ ВИНЫ КАК УСЛОВИЕ ПОМИЛОВАНИЯ
Суханова Л.В.,
Южно-Уральский государственный университет (национальный исследовательский университет), магистрант
Челябинск Беляева И.М.
Южно-Уральский государственный университет (национальный исследовательский университет), научный руководитель, кандидат юридических наук, доцент
Челябинск
A CONFESSION OF GUILT AS A CONDITION OF PARDON
Sukhanova L.V., South Ural State University, (national research university), undergraduate, Chelyabinsk Belyaeva I.M., South Ural State University, (national research university), scientific adviser, candidate of legal sciences, associate professor, Chelyabinsk
АННОТАЦИЯ
Статья посвящена вопросу необходимости признания осужденным своей вины для обращения с просьбой о помиловании. Анализируются различные точки зрения. Высказываются предложения о совершенствовании законодательства в этой части. ABSTRACT
The article focuses on the need to recognize convicted of guilt for the request for a pardon. The various points of view. Suggestions have been made on the improvement of legislation in this regard.
Ключевые слова: Конституция РФ, помилование, признание вины, ходатайство. Keywords: The Constitution of the Russian Federation, pardon, confession, petition.
На сегодняшний день материальные аспекты института помилования, например, его отраслевая принадлежность, представляются в основном изученными, а вот процессуальные аспекты исследованы недостаточно. Одним из таких процессуальных аспектов является, на наш взгляд, возможность ограничения Президентом РФ права осужденного на прошение о помиловании необходимостью признания им своей вины как обязательного условия рассмотрения соответствующего ходатайства.
Правоприменительная практика по вопросам помилования сложилась таким образом, что осужденный должен признать свою вину, чтобы обратиться к Президенту РФ с просьбой о помиловании. С точки зрения А.В. Попова из практики рассмотрения ходатайств в комиссиях по помилованию чаще всего находят поддержку ходатайства, в которых осужденные признают свою вину [14, с.22].
На данный момент среди юристов нет единого мнения по данному вопросу. Так, Ю.В. Саженков и В.И. Селиверстов считают, что право каждого осужденного просить о помиловании представляет собой самостоятельную социально-правовую ценность, оно первично, а право Президента осуществлять помилование - вторично по отношению к
нему. Право просить о помиловании является самостоятельным материальным правом, поскольку входит в правовой статус личности. Они обеспокоены тем, что конституционное право просить о помиловании недооценивается при исследовании института помилования, а также в нормотворческой и в правоприменительной практике [16].
По мнению О.Г. Кавелиной, при рассмотрении ходатайства о помиловании обязательным является признание осужденным своей вины [3, с.24]. О.В. Левашова высказывает противоположное мнение, полагая, что признание своей вины осужденным не является обязательным для решения вопроса о помиловании [4, с.138].
Более категорично по данному вопросу высказалась Е.А. Лукьянова, которая считает, что позиция нынешнего руководства страны, предполагающая необходимость признания осужденным своей вины для обращения с просьбой о помиловании, не имеет никакого отношения ни к праву, ни к Конституции, ни к правам человека [5].
Данная проблема вызывает споры и среди правоприменителей. Так, член Общественной палаты Российской Федерации А.Г. Кучерена считает, что
