The Akaụntụ Chamber nke Russian Federation: ọrụ, onyeisi oche, ikike

The Akaụntụ Chamber nke Russian Federation bụ a na-adịgide adịgide Ọdịdị. Ọ na-akọ na Federal Assembly. Ọrụ nke oditi Chamber gbakwasara ike nlekọta nke FS maka adọ mmejuputa mmefu ego (na revenue consumable akụkụ) na mmezi ego na ihe owuwu, olu, ndị chọrọ nzube.

ya mere eme

Prototype ulo e guzobere n'okpuru Peter Mbụ Chamber nke Board. E guzobere ya na 1718 Chambers-osisi na-elekọta nke ala ụtụ isi na chịkwara ụfọdụ ndi nke mba aku na uba. Tupu ya inception na àkù nke gara aga eze bụ a zuru ezu ọgbaghara. Ideologist na Onye Okike nke na-Chambers-osisi atụle Petr Aksenov. Ọ bụ ya na-akpa ẹkenam na 1719, consumables abata mpempe akwụkwọ. Weekly Peter Aksenov gbara akwụkwọ a akụkọ na usoro ego nke na-akọ na bịara mmanya. Stern, o mere forms of aza ajụjụ.

Na 1811 ọ nọ na-ẹkenam post nke State Comptroller. Ọ kere ruo 1918 na mgbe ahụ kwụsịrị. Kama, ọ kpụrụ Central Control Board. Na July 1918 ọ ghọrọ. Site na nke a mgbe malitere Ndị mmadụ Commissariat maka State Control nke RSFSR. Na 1920 ọzọ reorganization wee ebe. Commissariat ghọọ Rabkrin. Na 1934 ọ kagburu. nnyocha ọrụ e zigara na ikike KSK USSR. Otú ọ dị, na 1940 ndị Commissariat e weghachiri. Gasịrị, ọ bịara mara dị ka ndị Ministry of State Control, nke e gbanwee na 1957 na Commission n'okpuru USSR Council nke Ozi. Na 1991, na mba na-edu ndú guzosie ike a isi ala soja nke RSFSR. N'afọ 1993, na ndabere nke oruru nke Russian oditi Chamber e guzobere. Site na oge malitere na-etolite mpaghara nkeji, kemgbe 1997 - obodo, si 2006 - na district.

General e ji mara

Na ya na-arụ ọrụ, na Control na oditi Chamber nke Russian Federation na-eduzi iwu ndokwa nke Federal Iwu № 4 si 01.11.1995, na, na ndị ọzọ na ụkpụrụ. Mejuputa atumatu ya aga-eme, ihe owuwu nwere a ụfọdụ onwe. The Akaụntụ Chamber nke Russian Federation na-eje ozi dị ka a iwu kwadoro, nwere a akara na ihe oyiyi nke mba uwe nke aka ya na-aha ya. Nke a, ahụ na-emi odude ke Moscow.

Ọrụ nke oditi Chamber

The isi-eme nke a Ọdịdị bụ:

1. Òtù na management nlekọta nke adọ mmejuputa iwu nke mmefu na revenue n'akụkụ nke mmefu ego na mmezi-mkpata na mmefu ego maka ha chọrọ nzube, size na Ọdịdị.
2. Eleru irè na kwesịrị ekwesị nke na-akwụ ụgwọ nke gọọmenti etiti ego na ojiji nke ala onwunwe.
3. Ịrụ ego ruru mbo oru nke gọọmenti etiti ụkpụrụ, iwu akwụkwọ nke ala ọchịchị, nke na-enye maka mmefu kpuchie si n'ihu ọha na ego ma ọ bụ nke nwere mmetụta na nkwadebe na ogbugbu nke mmefu ego.
4. Assessment nke ezi uche nke mmefu na revenue ihe.
5. The analysis kpughere deviations si kwuo mmefu ego ịrụ ọrụ na extrabudgetary ego, ịzụlite amụma lebara ha ma melite ego Filiks.
6. Supervision n'elu legality na timeliness nke ije ego na akụ etiti ikike ichekwa ego na bank oru na ndị ọzọ n'aka oru.
7. Ịgachi onodi nke Federation Council na State Duma banyere usoro nke mmejuputa iwu nke ego na-arụpụta nke oditi eme.

Na-arụ ọrụ a Ọdịdị dabeere na ụkpụrụ nke nghọta, ịgwa, nnwere onwe na legitimacy.

Ọdịdị

Dị ka a akụkụ nke ahụ bụ onyinye onyeisi oche, ya osote onye, auditors na ndị ọzọ na ọrụ akpụ ngwa. The Ọdịdị na staffing mma site College na amaghị nke kasị elu ukara ke kpuchie nke ego ekenyela na Institute maka ọdịnaya. Onyeisi oche nke Russian oditi Chamber ga-họpụtara ya post site State Duma na 6 afọ. The kwekọrọ ekwekọ nakweere mkpebi site a ọtụtụ votu. A akwukwo maka ọnọdụ nke a nwa amaala nwere ike na-ekwu okwu Russian, bụ onye nwere a mahadum ogo na-arụ ọrụ ahụmahụ na ubi nke ọha ochichi, na ala-elekọta nke aku na uba. Onyeisi oche nke Russian oditi Chamber nwere ike ịbụ onye ikwu nke president na isi nke ochichi, onyeisi oche nke Federation Council, na Government na State Duma, nakwa dị ka unu, na anyanwụ na Cop.

ukara ihe aga-eme

President nke Chamber:

1. Ọ na-ahụ na-arụ ọrụ na-ahazi ya na dị na mma ụkpụrụ.
2. Ọ bụ ọnụ na Deputy akọ na-eme nke Federation Council na State Duma.
3. Na-ekwu okwu na nnọchite nke Chamber na akụkụ nke ala ike na ná mba ọzọ.

Otu ukara ga nwere ikike inye ntụziaka na iwu na-ebu na-igo na mgbasa nke ọrụ nke ngwaọrụ, ikwubi akụ na ụba na ndị ọzọ nkwekọrịta. Na mgbe guzosie ike site iwu, onyeisi oche nwere ike ịga ọmụmụ nke ma Ụlọ nzuko omeiwu, ha Ụlọrụ na kọmitii na nzukọ nke Government na ya Presidium. Otu ukara nwere ike ịbụ a osote onye nke State Duma. Ọ na-adịghị ekwe otu ke ọchịchị. Ke adianade do, ọ amachiri n'ịrụ ndị ọzọ na-akwụ ụgwọ na-eme, ma e wezụga n'ihi na nkà mmụta sayensị, ihe na-ezi ihe.

osote onye

Ọ ga-họpụtara ndị Federation Council maka 6 afọ. The kwekọrọ ekwekọ iwu e mma site a ọtụtụ nke ngụkọta ọnụ ọgụgụ nke osisi òtù. Deputy onyeisi oche nke nkwonkwo ịmalite nwere ike a Russian nwa amaala na agụmakwụkwọ ka elu na ahụmahụ na-ego, akụnụba, ọha ochichi na ala akara. Officer nwere ike enweghi kinship na ndị na-esonụ ndị na:

1. Russian president na isi nke ochichi.
2. Onyeisi oche nke Duma na Federation Council.
3. Ọkàiwu General.
4. President nke Cop, unu na anyanwụ, nakwa dị ka ndị ọchịchị.

Ọrụ dịịrị ha ọzọ ga, na dị na ụkpụrụ. Na-anọghị nke onyeisi oche nke nkwonkwo ịmalite, ọ na-arụ ya aga-eme, na Chamber bụ ná mba ọzọ na na Russian steeti ike ozu. The osote onye ga-isiokwu na-aga ọmụmụ nke State Duma na Federation Council, ya Ụlọrụ na kọmitii, nakwa dị ka ndị ọchịchị na ya presidium. Official na-aju ịbụ a osote onye na, na-ebu ọzọ na-akwụ ụgwọ na-eme, ma e wezụga n'ihi okike, nnyocha na-ezi ihe. -Adịghị ekwe ya otu ke ọchịchị.

auditors

The Akaụntụ Chamber nke Russian Federation na-agụnye ya mejupụtara ọrụ elekọta ụfọdụ ebe nke ahụ na-arụ ọrụ. Ha ruru otu ìgwè nke mgbagwoju ma ọ bụ kpọmkwem set nke ihe nke mmefu na mmefu ego ụtụ. The kpọmkwem ọdịnaya gawa site otu ma ọ bụ ọzọ auditor direction na nke implements ọrụ nke RF oditi Chamber Collegium kpebisiri ike. Dị ka oghere mmeri maka posts nwere ike ije ozi na ụmụ amaala nke Russia, bụ ndị na-elu-akụziri na-arụ ọrụ ahụmahụ na okirikiri nke ala-elekọta, aku na uba na ego iwu. 1/4 auditors nwere agụmakwụkwọ ka elu na-enwe a dị iche iche profaịlụ.

Specificity nke guzobere nke ala

The State Duma na Federation Council nwere ike inye auditors 6 afọ isii. Mkpa mkpebi na-e site na otutu nke ngụkọta ọnụ ọgụgụ nke ndị òtù (MPs). Na ikpe nke a ohere iputa post nke auditor ọ ga-ji n'ime ọnwa abụọ. Ọrụ n'ime iru eru nke chịrị onwe ya ikpebi ndị dị nzukọ nke-arụ ọrụ ebe, gawa site ha. Auditors na-ahụ maka ndị na-ezighị ezi arụmọrụ ma ọ bụ ọdịda na-arụrụ ha aga-eme. Ọrụ nwere ikike isonye na nzukọ nke State Duma na Federation Council, ya Ụlọrụ na kọmitii, mbadamba gọọmenti etiti Executive na ndị ọzọ na obodo ozu. Auditors e kweghị ka igosi ihe ọ bụla ọzọ na-akwụ ụgwọ ọrụ, ma e wezụga n'ihi na nkà mmụta sayensị, ihe na pedagogical.

osisi

Ọ na-kpụrụ tụlee ihe ndị metụtara ndị nzukọ na atụmatụ nke ahụ, e guzobere akụkọ na akụkọ zigara State Duma na Federation Council. Board nwekwara ekwusi ka nke akara na gosipụtara. The Akaụntụ Chamber nke Russian Federation na-arụ ọrụ dị na ndokwa nke ụkpụrụ. O kwukwara, sị na College. Ọ na-agụnye ugbu President nke Chamber, osote onye auditors. Board nwere ike inabata ọdịnaya ebe ọrụ, edu ọrụ.

ngwa

Ọ na-agụnye nlekọta na ndị ọzọ na ndị ọrụ. The mbụ na-ewe ebe na-na nzukọ na ogbugbu nke audits n'ime iru eru nke nkwonkwo ịmalite. Ọrụ, ibu ọrụ na ikike nke ọrụ nke unit, ha arụ ọrụ na ọnọdụ na-setịpụrụ na gọọmenti etiti iwu, TC na ndị ọzọ na normative omume.

The ike nke Russian oditi Chamber

Key ebe ọrụ nke ahu guzosie ike site na gọọmenti etiti iwu na ụkpụrụ. Financial akara nke Russian oditi Chamber agụnye oditi na thematic inspections. Na nke a, ihe owuwu na ajụjụ na-adịghị isiokwu igbochi na kpọmkwem ọrụ nke chịkwara oru. Banyere ihe na-eme nke Authority ga-agwa ndị State Duma na Federation Council.

The ike nke Russian oditi Chamber abatakwa ntụziaka nke Administration ụkpụrụ chịkwara alụmdi na ikpe nke imebi na arụmọrụ nke akụ na ụba na ndị ọzọ arụmọrụ na-eme ka nsogbu na-amasị nke mba ahụ na-achọ ihe mgbochi. Bụrụ na nke bara ma ọ bụ na-ezighị ezi arụmọrụ nke nlekọta Ọdịdị ike wetara n'obodo natara ntụziaka. Karịsịa, na nchikota na State Duma nke Russian Federation oditi Chamber nwere ike ifriizi niile azụmahịa na akụ akụkọ.

ese okwu

Na usoro nke mkpata na mmefu oru ugboro ugboro aa nnyocha nke Akaụntụ Chamber nke Russian Federation. The management nke ụlọ ọrụ ndị ajụjụ na-ebilite: nwere ike ahụ na-ebu audits na ebe metụtara-emefu ego nke ọha na eze ego, na ojiji nke onwunwe na aku na uba na management, ngwa nke omenala / tax izu na uru? The ugbu a ụkpụrụ doro anya mee nke aga-eme ka a ga-edozi site Akaụntụ Chamber nke Russian Federation. Ha kọrọ nanị na-elekọta na-egbu nke mmefu na revenue n'akụkụ nke mmefu ego. Chamber of ike ike nwee ihe aga-eme nke ndị ọzọ na akụkụ nke ala ike na-emetụta ndị na-aga n'ihu na-arụ ọrụ nke akụ na ụba kwadoro.

Nke a ọgwụgwụ na-substantiated site ndị na-esonụ ndokwa. Na Part 5, Art. 101 nke oruru na-ekpebi na State Duma na Federation Council kpụrụ Chamber of Akaụntụ iji hụ na akara nke gọọmenti etiti mmefu ego. Nke a na-egosi na kwuru kpọmkwem Art. 2 FZ nọmba 4. Site norm kwesịrị na ebumnobi nke Chamber nọ n'ógbè akara na oditi ọrụ metụtara mmejuputa na mmefu ego na mmezi-mkpata na mmefu ego. Dị ka Art. 245 BC, mmejuputa iwu-nke revenue n'akụkụ nke ghọtara:

1. Nyefee nke enwetakwa na ihe si n'aka otu mmefu ego na akaụntụ.
2. Nkesa nke na-akọrọ ụtụ isi dị na mma ego plan.
3. Nkwụghachi ana overpaid eme ihe nkiri.
4. The akaụntụ nke ala mmefu ego ụtụ na okwu nke ego na dị na nabatara nhazi ọkwa.

Oputara si n'elu na ajụjụ ndị nke ugbu a aku ọrụ nke enterprise rụrụ ke kpuchie nke obodo ikike adịghị ikwu ka e gbuo isiokwu nke ego plan. Karịsịa, anyị na-na-ekwu okwu banyere ọgwụgwụ nke contracts, azụmahịa metụtara mkpofu ihe onwunwe, na-eme mkpebi banyere òkè ụlọ ọrụ iwu kwadoro na na. N'ihi ya, ule ulo nwere ike ghọtara dị ka ziri ezi nanị n'ókè oru na ojiji nke ala property, gọọmenti etiti mmefu ego ma ọ bụ ojiji nke tax izu. N'ọnọdụ ndị ọzọ, idegharị ga-megidere ike ebumnobi.

ọgwụgwụ

The Accounting Chamber-eme dị ka a isi nlekọta ozu na mba. Ọ na-agba ndị kasị mkpa ihe aga-eme ndị metụtara ndị egbu nke ego. Na nke a, bụ mkpara nke House nke pụrụ iche chọrọ. The ahụ ga-arụ ọrụ naanị ukwuu ruru eru pesonel ịghọta n'ụzọ doro anya ọrụ ha na ibu ọrụ. Ọ bụ ya mere na usoro nke na guzobe nke Akaụntụ Chamber nke State Duma na Federation Council na-aka. N'agbanyeghị ụfọdụ nọọrọ onwe ya, ọ bụ aza ajụjụ Federation Council na ala n'ụlọ ndị omeiwu. Ibu ọrụ ya na-agụnye njikere nke a akụkọ na ha na-eme na-edo ya ka elu owuwu.