Abstract: The subject of the present research article is the organizational bases of quasi-states of Northeast Asia's financial systems created in 1930 during the occupation of the region by the Japanese armed forces. Much attention is paid to the financial system of Manchukuo as a political phenomenon which was one of the first to be created on the continent and served as a model for similar state political organizations. The system of public financial institutions is studied and the functions and responsibilities of key government bodies are characterized. Based on rich archival material and data not published earlier in Russian academic journals, the author examines the stages of the development of the financial system, its ideological basis, levels (national, provincial, district) as well as highlights the specifics of financial management bodies construction in the administrative-territorial units with a special status. A significant part of the research is devoted to the issues of legal regulation of financial relations: normative legal acts regulating the state apparatus financing activities. At the end of the article the author provide a comparative analysis of the state system of Manchukuo with other political organizations and conclude about the identity of their financial systems as well as the effective policy of the occupying forces. The article is funded by the President of the Russian Federation Grants Council support of young Russian scientists and PhDs "Quasi-States of Inner Asia: The issue of statehood in the context of the struggle for self-determination of nations" (MK-6398.2016.6). 

Keywords: Administrative Yuan, Japanese occupying forces, public authorities, Mengjiang, Manchukuo, Northeast China, quasi-state, financial system, Ministry of Finance, financial policy

References:
Mongols' Dislike of Chinese Aids Manchukuo's Aim to Gain Support // By A.T. Steele, Special Correspondence, The New York Times. September 25, 1932. P. E5.
Inner Mongolia wavers // The New York Times. May 01, 1936. P. 13.
Engel'fel'd, V.V. Politicheskaya doktrina Sun' Yat-sena. – Kharbin, 1929 (Otd-nie tip. KVZhD). – 37 s.
Siyakin N.D. Byudzhet Man'chzhu-Go/N. D. Siyakin // Vestnik Man'chzhurii, 1933, № 18-19.S.15-36.
Uzelkov B.P. Byudzhet man'chzhurskikh provintsial'nykh vlastey/B. P. Uzelkov // Vestnik Man'chzhurii, 1933, № 18-19.S.1-15.
Sbornik zakonov i rasporyazheniy Man'chzhu-Di-Go na russkom yazyke. Vyp. 3. Perevod s kitayskogo / Per. M. Ogusi i K. V. Uspenskogo. — 62 s.
Sbornik zakonov i rasporyazheniy Man'chzhu-Di-Go na russkom yazyke. Vyp. 5. Perevod s kitayskogo / Per. M. Ogusi, red. E. S.Pavlikovskiy. Pri uchastii prof. G. K. Ginsa. — 71 s.
Setnitskiy N.A. Byudzhet Man'chzhu-Di-Go/N. A. Setnitskiy // Vestnik Man'chzhurii, 1934, № 11-12.S.14-33.
Setnitskiy N.A. Nalogovaya politika Man'chzhu-Go/N. A. Setnitskiy // Vestnik Man'chzhurii, 1933, № 20.S.13-23.
Sbornik zakonov i rasporyazheniy Man'chzhu-Di-Go na russkom yazyke. Vyp. 2. Perevod s kitayskogo / Per. M. Ogusi i K. V. Uspenskogo. — 92 s.
Sbornik zakonov i rasporyazheniy Man'chzhu-Di-Go na russkom yazyke. Vyp. 1. Perevod s kitayskogo / Per. i red. M. Ogusi. – Kharbin: 1936. — 435 s.
Sborniki dokumentov po mezhdunarodnoy politike i mezhdunarodnomu pravu. Vypusk IV: Lozannskie soglasheniya. Zhenevskaya konferentsiya po razoruzheniyu. Priznanie Man'chzhou-GO i dr. / Pod redaktsiey K.V. Antonova. – M.: Izdanie Narodnogo Komissariata po Inostrannym Delam, 1933. – 191 s.
Pogrebetskiy A.I. Finansovye meropriyatiya Man'chzhurii/A. I. Pogrebetskiy // Vestnik Man'chzhurii, 1932, № 4.S.33-44.
Programma gosudarstvennogo pereustroystva (1 aprelya 1924 g.) // Konstitutsii burzhuaznykh stran. T. III. M., 1936. - 382 s.
Pogrebetskiy A.I. Valyutnyy rynok Man'chzhurii v 1932 g./A. I. Pogrebetskiy // Vestnik Man'chzhurii, 1933, № 8-9.S.1-12.
Kormazov V.A. Khinganskaya provintsiya /V. A. Kormazov // Vestnik Man'chzhurii, 1934, № 1. S.31-74.
Kukhtin K. Denezhnaya reforma Man'chzhu-Go/K. Kukhtin // Vestnik Man'chzhurii, 1933, № 13.S.1-13.
Kormazov V.A. Kochevaya Barga/V. A. Kormazov // Vestnik Man'chzhurii, 1928, № 8.S.50-59.
Kormazov V.A. Kochevaya Barga/V. A. Kormazov // Vestnik Man'chzhurii, 1928, № 9.S.35-42.
Dudin P.N. Politicheskaya istoriya Mentszyana / P.N. Dudin. Ulan-Ude: Izd-vo Buryat. gos. un-ta, 2014. - 300 s.
Gorshenin A.I. Yaponskie banki v Man'chzhurii/A. I. Gorshenin // Vestnik Man'chzhurii, 1934, № 10.S.1-31.
Druzyaka A.V. «Institut khotya i chuzhdyy poka kitayskomu zakonodatel'stvu, no zhiznenno emu neobkhodimyy»: russkiy notariat v Man'chzhurii (1904-1940-e gg.) / A.V. Druzyaka // Uchenye zapiski Komsomol'skogo-na-Amure gosudarstvennogo tekhnicheskogo universiteta, № IV-2(24) 2015 «Nauki o cheloveke, obshchestve i kul'ture». S. 4-9.
Galitskiy A.M. Gosudarstvennye finansy Yaponii nakanune 1934/1935 byudzhetnogo goda/A. M. Galitskiy // Vestnik Man'chzhurii, 1933, № 18-19.S.111-131.
Vasil'ev M.N. Valyutnyy rynok Man'chzhurii/M. N. Vasil'ev // Vestnik Man'chzhurii, 1933, № 18-19.S.36-43.
Boloban A. Tsitsikar. Ekonomicheskiy ocherk /A. Boloban // Vestnik Azii, 1909, № 1. S.74-121.
Bektyashinskiy N.S. Munitsipalitet goroda Kharbina /N. S. Bektyashinskiy // Vestnik Man'chzhurii, 1925, № 5-7. S.146-152.
Aleksandrov G.I. Tsentral'nyy bank Man'chzhu-Go i man'chzhurskiy dollar (gobi)/G. I. Aleksandrov // Vestnik Man'chzhurii, 1934, № 2.S.61-68.

References (transliteration):
Mongols' Dislike of Chinese Aids Manchukuo's Aim to Gain Support // By A.T. Steele, Special Correspondence, The New York Times. September 25, 1932. P. E5.
Inner Mongolia wavers // The New York Times. May 01, 1936. P. 13.
Engel'fel'd, V.V. Politicheskaya doktrina Sun' Yat-sena. – Kharbin, 1929 (Otd-nie tip. KVZhD). – 37 s.
Siyakin N.D. Byudzhet Man'chzhu-Go/N. D. Siyakin // Vestnik Man'chzhurii, 1933, № 18-19.S.15-36.
Uzelkov B.P. Byudzhet man'chzhurskikh provintsial'nykh vlastey/B. P. Uzelkov // Vestnik Man'chzhurii, 1933, № 18-19.S.1-15.
Sbornik zakonov i rasporyazheniy Man'chzhu-Di-Go na russkom yazyke. Vyp. 3. Perevod s kitayskogo / Per. M. Ogusi i K. V. Uspenskogo. — 62 s.
Sbornik zakonov i rasporyazheniy Man'chzhu-Di-Go na russkom yazyke. Vyp. 5. Perevod s kitayskogo / Per. M. Ogusi, red. E. S.Pavlikovskiy. Pri uchastii prof. G. K. Ginsa. — 71 s.
Setnitskiy N.A. Byudzhet Man'chzhu-Di-Go/N. A. Setnitskiy // Vestnik Man'chzhurii, 1934, № 11-12.S.14-33.
Setnitskiy N.A. Nalogovaya politika Man'chzhu-Go/N. A. Setnitskiy // Vestnik Man'chzhurii, 1933, № 20.S.13-23.
Sbornik zakonov i rasporyazheniy Man'chzhu-Di-Go na russkom yazyke. Vyp. 2. Perevod s kitayskogo / Per. M. Ogusi i K. V. Uspenskogo. — 92 s.
Sbornik zakonov i rasporyazheniy Man'chzhu-Di-Go na russkom yazyke. Vyp. 1. Perevod s kitayskogo / Per. i red. M. Ogusi. – Kharbin: 1936. — 435 s.
Sborniki dokumentov po mezhdunarodnoy politike i mezhdunarodnomu pravu. Vypusk IV: Lozannskie soglasheniya. Zhenevskaya konferentsiya po razoruzheniyu. Priznanie Man'chzhou-GO i dr. / Pod redaktsiey K.V. Antonova. – M.: Izdanie Narodnogo Komissariata po Inostrannym Delam, 1933. – 191 s.
Pogrebetskiy A.I. Finansovye meropriyatiya Man'chzhurii/A. I. Pogrebetskiy // Vestnik Man'chzhurii, 1932, № 4.S.33-44.
Programma gosudarstvennogo pereustroystva (1 aprelya 1924 g.) // Konstitutsii burzhuaznykh stran. T. III. M., 1936. - 382 s.
Pogrebetskiy A.I. Valyutnyy rynok Man'chzhurii v 1932 g./A. I. Pogrebetskiy // Vestnik Man'chzhurii, 1933, № 8-9.S.1-12.
Kormazov V.A. Khinganskaya provintsiya /V. A. Kormazov // Vestnik Man'chzhurii, 1934, № 1. S.31-74.
Kukhtin K. Denezhnaya reforma Man'chzhu-Go/K. Kukhtin // Vestnik Man'chzhurii, 1933, № 13.S.1-13.
Kormazov V.A. Kochevaya Barga/V. A. Kormazov // Vestnik Man'chzhurii, 1928, № 8.S.50-59.
Kormazov V.A. Kochevaya Barga/V. A. Kormazov // Vestnik Man'chzhurii, 1928, № 9.S.35-42.
Dudin P.N. Politicheskaya istoriya Mentszyana / P.N. Dudin. Ulan-Ude: Izd-vo Buryat. gos. un-ta, 2014. - 300 s.
Gorshenin A.I. Yaponskie banki v Man'chzhurii/A. I. Gorshenin // Vestnik Man'chzhurii, 1934, № 10.S.1-31.
Druzyaka A.V. «Institut khotya i chuzhdyy poka kitayskomu zakonodatel'stvu, no zhiznenno emu neobkhodimyy»: russkiy notariat v Man'chzhurii (1904-1940-e gg.) / A.V. Druzyaka // Uchenye zapiski Komsomol'skogo-na-Amure gosudarstvennogo tekhnicheskogo universiteta, № IV-2(24) 2015 «Nauki o cheloveke, obshchestve i kul'ture». S. 4-9.
Galitskiy A.M. Gosudarstvennye finansy Yaponii nakanune 1934/1935 byudzhetnogo goda/A. M. Galitskiy // Vestnik Man'chzhurii, 1933, № 18-19.S.111-131.
Vasil'ev M.N. Valyutnyy rynok Man'chzhurii/M. N. Vasil'ev // Vestnik Man'chzhurii, 1933, № 18-19.S.36-43.
Boloban A. Tsitsikar. Ekonomicheskiy ocherk /A. Boloban // Vestnik Azii, 1909, № 1. S.74-121.
Bektyashinskiy N.S. Munitsipalitet goroda Kharbina /N. S. Bektyashinskiy // Vestnik Man'chzhurii, 1925, № 5-7. S.146-152.
Aleksandrov G.I. Tsentral'nyy bank Man'chzhu-Go i man'chzhurskiy dollar (gobi)/G. I. Aleksandrov // Vestnik Man'chzhurii, 1934, № 2.S.61-68.

Abstract: The subject of the article is social relations that form in the process of carrying out financial control in Russia and other countries. The article analyzes the definition, types and functions of financial control in Russia, provides classification of institutions of financial control and examines the experience of legal regulation of the government’s fiscal control in several countries, e.g. in Germany and the US. The author analyzes the peculiarities of organization of systems of financial control in the above-mentioned countries. The methodological basis of the study is the general scientific method of dialectical cognition, the method of comparing legal systems, the formal logical method and the logical methods of analysis, synthesis, deduction and induction. The author’s study allowed him to make the following conclusions: The legal regulation of financial control is determined by the form of the state structure. Thus, in federal states, two parallel systems of government control form – federal and regional, while regional institutions of government control are independent from the nationwide agencies of control from the point of view of their organization and functions. Besides, in Germany and the US, special attention is being paid to public control. In these countries, reports from individuals about illegal actions of the authorities like excessive use of budget funds are an effective measure that enables to prevent or terminate abusive actions of parties in financial legal relations.

Keywords: foreign countries, government financial control, control abroad, functions of control, types of control, financial control, control authorities, public control, Germany, USA

References:
Lapina M.A., Lovinyukov A.S. Ponyatie i vidy finansovogo kontrolya // Yuridicheskiy mir. 2012. № 4.
Vasil'ev A.A. Pravovoe regulirovanie gosudarstvennogo byudzhetnogo kontrolya v Rossiyskoy Federatsii: Avtoref. diss. ... kand. yurid. nauk. M., 2003. S. 9-10.
Karaseva M.V. Finansovoe pravo Rossiyskoy Federatsii: uchebnik. M., 2002.
Lagutin I.B. Sistema organizatsii byudzhetnogo kontrolya v Rossiyskoy Federatsii. Kursk, 2012. S. 89-94.
Pravovoe regulirovanie finansovogo kontrolya v Rossiyskoy Federatsii: problemy i perspektivy. M., 2013. S. 131-132.
Belyaev V.P., Brezhnev O.V., Lagutin I.B., Khoroshil'tsev A.I. Kontrol' v sovremennoy Rossii: voprosy teorii i praktiki pravovogo regulirovaniya. M., 2013. S. 194-195.
Belov V.A., Proshunin M.M. Finansovo-pravovye instituty zarubezhnykh stran. M., 2012. S. 275-277.
Sadkov V.G., Ovchinnikova O.P. Bankovskie sistemy razvitykh stran i sovershenstvovanie denezhno-kreditnoy politiki Rossii. M., 2013. S. 152-154.
Otdel'nye finansovo-pravovye instituty zarubezhnykh stran. M., 2009. S. 267-269

References (transliteration):
Lapina M.A., Lovinyukov A.S. Ponyatie i vidy finansovogo kontrolya // Yuridicheskiy mir. 2012. № 4.
Vasil'ev A.A. Pravovoe regulirovanie gosudarstvennogo byudzhetnogo kontrolya v Rossiyskoy Federatsii: Avtoref. diss. ... kand. yurid. nauk. M., 2003. S. 9-10.
Karaseva M.V. Finansovoe pravo Rossiyskoy Federatsii: uchebnik. M., 2002.
Lagutin I.B. Sistema organizatsii byudzhetnogo kontrolya v Rossiyskoy Federatsii. Kursk, 2012. S. 89-94.
Pravovoe regulirovanie finansovogo kontrolya v Rossiyskoy Federatsii: problemy i perspektivy. M., 2013. S. 131-132.
Belyaev V.P., Brezhnev O.V., Lagutin I.B., Khoroshil'tsev A.I. Kontrol' v sovremennoy Rossii: voprosy teorii i praktiki pravovogo regulirovaniya. M., 2013. S. 194-195.
Belov V.A., Proshunin M.M. Finansovo-pravovye instituty zarubezhnykh stran. M., 2012. S. 275-277.
Sadkov V.G., Ovchinnikova O.P. Bankovskie sistemy razvitykh stran i sovershenstvovanie denezhno-kreditnoy politiki Rossii. M., 2013. S. 152-154.
Otdel'nye finansovo-pravovye instituty zarubezhnykh stran. M., 2009. S. 267-269