Kalimullina G.D.

The purpose of this research is to study the economic and legal foundations of the state financial control regulation, to identify the problems of its regulation and develop proposals aimed at improving the legal regulation of the state financial control in the field of higher education. The study emphasizes that, despite the importance of a developed and well-coordinated mechanism of legal regulation, the issue of its improvement in terms of state financial control in the field of higher education is poorly studied in modern both economic and legal scientific literature. At the same time, control is an important element of the public administration process and contributes to the successful solution of the tasks that face the state, including the effective budget management. It is noted that a number of problematic aspects in the definition of state financial control are due to the complexity in identifying the general category of control and supervision activities as an element of state construction. The study formulated the author's definition of state financial control in the field of education, revealing its complex nature, the mechanism of implementation and the system of statutory regulation. It is found out that the state financial control is based on the Constitution of the Russian Federation, the Budget Code of the Russian Federation, separate legislative acts; subordinate normative legal acts (Decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation). At the same time, regulatory sources of state financial control in the sphere of higher education do not fix the mechanism of its organization and implementation. In order to eliminate this gap, the authors propose a number of changes to both the Federal legislation on education and by-laws regulating the competence of subjects of control activities in the studied area.