Division of the state financial control into external and internal became the basis for the latest amendments of the Budget Code of the Russian Federation, which are the extension of a fiscal reform and the beginning of the reform of public financial control. Unfortunately, it has not brought the expected results. The article states the reasons due to which this initiative did not achieve its objectives, discusses abstract therems that will help remedy the situation, and proposes new models for organization of the external state financial control in the Russian Federation.
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