FINANCIAL ACTIVITIES AND FINANCIAL CONTROL AS THE CONTROL SYSTEM

Financial activity is acting as a multidimensional phenomenon: on the one hand, it amounts to a management activity in the sphere of finance; on the other hand, the financial activity is itself the object of managerial control. Financial law that regulates relations developing in the process of carrying out financial activities is a vital tool of managerial interference on the part of public authorities; financial control is carried out at all stages of financial activity, inherently characterizes it because such control is a manifestation of a relevant function of finance; effective legal regulation of financial control must take into account that it is a management tool and at the same time, bodies performing financial control are also subjected to regulation; financial control that implements the function of social management is not limited to the verification of legislation, it is aimed at achieving social goals and targets as the result of financial activity.

financial activity in modern conditions, social control, its objectives, tasks and bodies, functions of public finance, financial management, financial law as a management tool in public financial control procedures, financial control as managerial activity, its main stages, actors, goals and objectives

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