文章基本信息

标题：History of State Financial Control in the Russian Empire
其他标题：Історія розвитку державного фінансового контролю в Російській імперії
本地全文：下载
作者：Dubnitskiy Valeriy Yu ; Lukin Volodymyr O
期刊名称：Bìznes Inform
印刷版ISSN：2222-4459
电子版ISSN：2311-116X
出版年度：2015
期号：5
语种：English
出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article gives a historical overview of the development of State financial control in the Russian Empire in the time span from the beginning of the XVIII century and up to 1917. The article is aimed at synthesis of the experience of establishment of State financial control in the Russian Empire and its applying in order to improve the efficiency of the contemporary controlling bodies of Ukraine. The main reforms associated with improvement of the system of State financial control,which were held in the Russian Empire in this period,have been considered;the changes,introduced by these reforms,together with the results achieved in the course of their implementation have been analyzed. The first reform was carried out by Petr I. It resulted in the establishment of nine collegia (prototypes of today's ministries) of which three were related to financial control or directly involved in them. The next reform was carried out by Ekaterina II. As result,the process of establishing the regional monitoring bodies (treasury chambers) had begun. In the early 19th century,Emperor Alexander I initiated a reform of the State apparatus,which included reforming the system of financial control as well. Next,the most prolonged in time and most important,the reform of financial control system was carried out over almost thirty years – from 1859 until 1888. In its course,foundations of conducting the preliminary,current and subsequent documentary control,as well as the fundamentals of effective control were laid. For the controlling bodies a separate vertical structure of control,involving all levels of government,had been established.
其他摘要：У статті наведено історичний огляд розвитку державного фінансового контролю в Російській імперії за період від початку XVIII століття до 1917 року. Мета статті – узагальнення досвіду розвитку державного фінансового контролю в Російській імперії та його за
关键词：State financial control;history of State control;development of control in the Russian Empire
其他关键词：державний фінансовий контроль;історія державного контролю;розвиток контролю в Російській імперії