| Autor: |
PEVTSOVA Elena, CERNOGOR Nicolai |
| Jazyk: |
angličtina |
| Rok vydání: |
2015 |
| Předmět: |
|
| Zdroj: |
Journal of Research on Trade, Management and Economic Development, Vol 2, Iss 2, Pp 47-56 (2015) |
| ISSN: |
2345-1424 |
| Popis: |
The article is devoted to the implementation of financial control in the field of education. The authors argue that the financial control, as a form of control is associated with the implementation of the financial activity of the state. Development of the system of financial control and legal aspects related to it in foreign countries is determined by two factors: the current national practices and principles of the Lima Declaration, adopted within the framework of INTOSAI in 1977. Research on the subject has revealed that the worldwide system of organization of the supervisory bodies is determined by the peculiarities of the form of government, political system and socio-political systems. One of the functions of financial control in the financial and economic support of the education system is to maintain the effectiveness of its legal basis. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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