Bogorad, L.M. Municipal and financial control in Russia and in France: on the issue of search for the optimum model

Abstract: In this article based upon the analysis of existing organizational and legal problems of activities of control municipal units in the Russian Federation for the purposes of finding an optimum model of municipal financial control, the author turns towards the French experience of formation and functioning of regional accounting departments. Keywords: jurisprudence, financial control, municipal institutions, accounting chamber, France, Russia, reform of financial control, budget of municipal formations, procedure of financial control, regional accounting chambers