Financial Control over the Implementation of the “Megasience” Class Scientific Projects: Current State and Prospects of Improvement

The paper is devoted to financial control exercised over the implementation of “megasience” class scientific projects. In order to create an innovative economy, the State continues to develop research and development, in particular the creation of unique projects of the “megasience” class. Funding for such studies is usually carried out from budgets of various levels of the Russian Federation’s budgetary system as part of priority national projects or federal programs. Therefore, state financial control over the effective and targeted use of funds of the budgets of the budget system of the Russian Federation gains importance. The paper discusses the current conditions of state financial control over the implementation of scientific projects of the “megasience” class, defines the list of subjects possessing the powers of both internal and external state financial control, highlights their differences and characteristics. The author carries out the analysis of monitoring as one of the activities of the Accounts Chamber of the Russian Federation, where emphasis is made on budgetary monitoring. The paper analyzes problems and shortcomings in the implementation of state financial control over the scientific projects. It also describes the features of the current state of state financial control and highlights tendencies of its development and improvement.

1. Vasil’ev A. M. Pravovye kategorii. Metodologicheskie aspekty razrabotki sistemy kategorij teorii prava. — M. : Yurid. lit. — 1976. — 264 s.

2. Gorohova S. S. Nacional’nye proekty Rossijskoj Federacii kak instrument dostizheniya strategicheskih celej i zadach gosudarstva // Rossijskaya yusticiya. — 2020. — № 6. — S. 41–44.

3. Meshalkina R. E. Teoreticheskie voprosy gosudarstvennogo finansovogo kontrolya // Finansy. — 2003. — № 12. — S. 53–57.

4. Proshunin M. M. K voprosu o pravovoj sushchnosti byudzhetnogo monitoringa // Finansovoe pravo. — 2020. — № 4. — S. 29–32.

5. Stepanenko D. M. Innovacionnaya funkciya prava: ponyatie i osnovnye harakteristiki // Evrazijskij yuridicheskij zhurnal. — 2011. — № 8. — S. 68–73.