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Finance and Management
Reference:

Financial and Legal Means of Budgetary Security as a Form of State Financial Security
Dolmatova Nadezhda Genadievna

post-graduate student of the Department of Financial and Environmental Law at Bashkir State University and Institute of Law

450080, Russia, Republic of Bashkortostan, Ufa, str. Dostoevskogo, 131

zdolmatova1@yandex.ru

Abstract.

The subject of the research is the process, mechanism and system of budgetary security as well as particular threats thereto. Budgetary security is viewed as a form of state financial security. In her research Dolmatova outlines structural elements of the budgetary security system such as actors and legal means of budgetary security as well as the object of budgetary security. The purpose of the research is to analyze doctrinal views on budgetary security, to define gaps and contradictions in the current legislation of the Russian Federation, make suggestions on how to improve legal acts regulating budgetary security, etc. The methodological basis of the research includes general research methods such as systems analysis, dialectical method, analysis and synthesis, inductive and deductive methods, and special research methods such as legislastic and historical methods, referring to other sciences, etc. As a result of the research, the author describes drawbacks in the sphere of legal regulation of budgetary security and application of financial and legal means of social security. The novelty of the research is caused by the fact that the author offers her own definitions of 'budgetary security', 'provision of budgetary security', and 'financial and legal means of budgetary security'. The author of the article concludes that there is a need in legal confirmation of budgetary security as the target of state (municipal) financial control. The author also describes the sytem of budgetary security and gives the list of threats to budgetary security. 

Keywords: prohibitions, permission, restrictions, security system, financial security, provision of financial security, legal means, provision of budgetary security, budgetary security, threats to budgetary security

DOI:

10.7256/2409-7802.2016.2.19122

Article was received:

30-05-2016


Review date:

01-06-2016


Publish date:

23-06-2016


This article written in Russian. You can find full text of article in Russian here .

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