State Financial Control in the Social Sphere: Theory and Practice of Law Enforcement

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2022-10-06 DOI:10.18572/1813-1220-2022-10-11-14

O. S. Zabralova

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.

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社会领域的国家财政管制:执法的理论与实践

国家对社会领域的财政控制是任何福利国家的重要政策方向。作者指出了国家财政对社会领域的外部控制和内部控制的存在，并指出了其调控和实施的特殊性。结论是，社会领域的财政控制不仅对预算资金的使用实施，而且对国家预算外资金的形成和支出实施。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

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.