I.B. Lagutin. Financial Control as a Category of Russian Financial Law: New Visions of Definition

Abstract: Nowadays in Russia the theory of the financial control develops rather active however the system of the institutions and the categories of the modern financial law in Russia is exposed to the constant transformation that cause the vast fields of the science researches. Every science including juridical has its own categorical system. For every science using conceptions are unequal with their importance, concernment and role in the perception of the processes in this science. This article is dedicated with the researching of the development of the conception “financial control” in our country. Different points of view on the problem of the different term apparatus of the financial control sphere are dedicated in the issue. There is also the review of the last years scientific literature devoted the financial control problems. The author makes the conclusion that the financial-law categories among the other categories have their own distinctions. Taking into account that the financial-law has long history it’s impossible to say that the system of its law categorical has been formed in full. One the direction of the financial-law science development is the problem of applying those or other conceptions to the financial-law science’s law categories. The financial-law science’s law categories are divided into bases (the model science conceptions) and special. In the article the author bases that the financial control is the special category of the financial law that is indicated with that this is the whole sphere of the financial law and this is the special conception including the other conceptions (State and local financial control, currency control, tax control, insurance and bank control etc). The financial control in science means the special sphere of knowledge connected with the learning the State and local finances expenses, its advisable using and observance the legislation control action. In the article the author bases that the financial control is not only economical category and also law category that has theoretical and vast practical importance.

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