Принципы государственного финансового контроля в сфере государственного оборонного заказа
Principles of state financial control in the state defense order fulfillment

Summary/Abstract: In times of geopolitical tensions and hostile political conditions, any state prioritizes defense capability programs and projects, including those in the fulfillment of the state defense order, to protect its independence and sovereignty. However, this also opens the door to financial crimes. To mitigate the risks of financial misconduct and streamline the defense procurement process, efficient and up-todate mechanisms of state financial control are needed. Using the existing approaches, this article defines the concept “principles of state financial control” applying to commercial and state entities fulfilling the state defense order. The theoretical principles of state financial control and their practical implementation within the legal framework of defense procurement in the Russian Federation were analyzed. Some amendments were suggested to Chapter 5.1 of Federal Law No. 275 of the Russian Federation covering the definition of the principles of state financial control in the field of the state defense order fulfillment.

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