Kulazhnikov V.V. The Law Enforcement Function of State Financial Control

Abstract: The subject of the research is the law enforcement aspect of the activities of state bodies in the exercise of financial control. The object of the research is the public relations arising in connection with investigating financial control aimed at the prevention and suppression of offences in the field of finance, identifying and eliminating the causes and conditions of their Commission. The aim of this work is the analysis of the values of the state financial control for the prevention, detection and suppression of offences in financial and economic sphere and to ensure the financial security of Russia. When writing the article the author used the methods of generalization and induction, method of system analysis and functional method. The author defines the place of the state financial control in ensuring the economic security of the state. The author underlines that state control generally implements the law enforcement function of the state and financial control is one of its kind. State financial control, is a set of test activities that are aimed at prevention and suppression of offences, and identifying and eliminating causes and conditions facilitating of offences. Subject to the provisions about financial control implementing the law enforcement function, there are several features that define the essence of financial control which should be included in the concept.

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