
	Financial Law and Management Reference: Muravyov I. A. Financial Control in the Field of Education // Financial Law and Management. 2014. № 3. P. 157-163. URL: https://en.nbpublish.com/library_read_article.php?id=65839 Muravyov I. A. Financial Control in the Field of Education Abstract: The article describes the organization of financial control in educational organizations. The author elucidates such notions as economic guarantees and cost standards which are basic to provide the financial support to public and municipal educational services. Financial control in education system concentrates on the movement of cash flows in the process of formation, distribution, redistribution and use of state and municipal centralized and decentralized funds from education budgets. Financial control in the field of education is divided into two categories: intra and supradepartmental. The author considers the federal financial control bodies for educational organizations and analyzes the responsibilities and duties of the head of the educational institution during the internal (intradepartmental) financial control. As a final point, the author suggests different ways to improve the financial control including the issuance of special law or another legal act imposing a clear legal model of control activities in educational institutions. Keywords: financial control, education, educational organization, economic guarantees, cost standards, intradepartmental financial control, supra-departmental financial control, Russian Audit Chamber, the Federal Treasury, RF Ministry of Finance. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Yagovkina V.A. Finansovyy kontrol' za deyatel'nost'yu gosudarstvennykh i munitsipal'nykh uchrezhdeniy // Finansovoe pravo. 2012. № 2 2. Golubev A.V. Pravovoy status sub'ektov finansovo-byudzhetnogo kontrolya. M., 2011. S. 56-59. 3. Sergeeva A. Vnutrenniy finansovyy kontrol' v obrazovatel'nykh uchrezhdeniyakh // Byudzhetnye uchrezhdeniya obrazovaniya: bukhgalterskiy uchet i nalogooblozhenie, 2011, № 11. 4. Lagutin I.B. Finansovyy kontrol' kak kategoriya rossiyskogo finansovogo prava: novye podkhody k opredeleniyu // LEX RUSSICA (RUSSKIY ZAKON).-2009.-№3.-C. 593-604. URL: http://www.nbpublish.com/go_to_article.php?id=19020. 5. M. V. Mikhaylov Osnovnye napravleniya razvitiya rossiyskoy pravovoy politiki v sfere obrazovaniya // Pravo i politika.-2011.-№11.-C. 1808-1813. URL: http://www.nbpublish.com/go_to_article.php?id=16229. 6. M.V. Mikhaylov Ctrategiya vlasti v sfere obrazovaniya: politiko-pravovoy aspekt // Politika i obshchestvo.-2011.-№10.-C. 4-7. URL: http://www.nbpublish.com/go_to_article.php?id=16111. 7. A.D. Ursul Protsess futurizatsii i stanovlenie operezhayushchego obrazovaniya // Pedagogika i prosveshchenie.-2012.-№2.-C. 20-33. URL: http://www.nbpublish.com/go_to_article.php?id=18824. 8. M. V. Mikhaylov Politika gosudarstva v sfere obrazovaniya i stanovlenie grazhdanskogo obshchestva v Rossii // Politika i obshchestvo.-2011.-№7.-C. 4-11. URL: http://www.nbpublish.com/go_to_article.php?id=15466. 9. Lapina M.A., Lovinyukov A.S. Ponyatie i vidy finansovogo kontrolya // Yuridicheskiy mir. 2012. № 4 10. Khazieva L.F. Ekonomicheskie garantii realizatsii konstitutsionnogo prava na obrazovanie // Publichno-pravovye issledovaniya. 2012. № 4

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Muravyov I. A. Financial Control in the Field of Education