Legal Regulation Of The Public Financial Control In Russian Empire Of The Nineteenth Century

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Author Information: 

Doctor of Philosophy (Law), Associate Professor of the Department of Culture and Museology at the Kazan (Volga) Federal University

Abstract: 

In the present article the system of state financial control in the Russian Empire creation and development process is researched. Drawbacks in its organization effecting implementation of the financial control activities are shown. In the article it is emphasized that financial control is an important part of the state financial-economic policy. The overall goal for all branches of the state financial control is to ensure that the financial activities of the state, that are activities of formation, distribution and use of centralized and decentralized public funds of monetary resources. At the root of the financial control in the Russian Empire creation  was Mikhail Speransky. During rule of the Emperor Nicholas I, activities on the State control (audit) were more solid and detailed in the regulatory framework: rules on the account keeping have been established accounts and reports of ministries were established, senatorial audits were held regularly. Large-scale reforms in the mid nineteenth century, including changes in the financial sector, put the question of the state financial control modernization on the agenda. As a result of the state control (audit) reform, it turned into the united audit body, with the power of documentary audit in all state institutions in the center and in regions. Specificity of the financial control was in the fact that some departments and agencies have been exempted from the control. These included the Ministry of the yard, spiritual authority, charities. Author concluded that the genuine financial control, which is the control of the representatives of population over the country's budget use in the Russian Empire was not created. It greatly affected the entire financial policy that reduced its effectiveness.

Keywords: 

financial control, public authority, audit reform, financial and economic policy, financial system, budget, law.

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