{"title":"State Financial Control in the Social Sphere: Theory and Practice of Law Enforcement","authors":"O. S. Zabralova","doi":"10.18572/1813-1220-2022-10-11-14","DOIUrl":null,"url":null,"abstract":"State financial control of the social sphere is an important policy direction of any welfare state. The author points out the existence of external and internal state financial control of the social sphere, noting the peculiarities of its regulation and implementation. Conclusions are drawn that financial control of the social sphere is carried out not only over the use of budgetary funds, but also over the formation and expenditure of state extra-budgetary funds.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"124 45","pages":""},"PeriodicalIF":1.3000,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Company and Financial Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18572/1813-1220-2022-10-11-14","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"LAW","Score":null,"Total":0}
引用次数: 0
Abstract
State financial control of the social sphere is an important policy direction of any welfare state. The author points out the existence of external and internal state financial control of the social sphere, noting the peculiarities of its regulation and implementation. Conclusions are drawn that financial control of the social sphere is carried out not only over the use of budgetary funds, but also over the formation and expenditure of state extra-budgetary funds.
期刊介绍：
In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.
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