Financial supervision and regulation is a special part of the financial activities of state and local government agencies as well as provide the necessary and socially useful activity. The control system economic processes, they are at all levels of management, has a special, co-ordinating role. Thus, financial control – it controls the financial activities of all economically active entities state. Financial regulation can be viewed from two different angles: a) as a strict regulatory activities of the special institutions for law enforcement in the field of finance, as well as financial discipline of all economic enterprises of the country. b) as a normal element of financial management and cash flow to increase the effectiveness of monetary, foreign exchange and other operations. Also in the economically prosperous countries financial control is usually divided into two types: state financial control and non-state financial control.

State financial control is designed for financial policy, stabilize the economy, as well as to develop new and enforcement of existing laws. Go to the authorities carrying out financial control in our country, include the following key institutions: the Russian Audit Chamber, the Central Bank, Ministry of Finance, the Federal Treasury, the Audit Bureau, Ministry of Taxes and Dues, State Customs Committee, Russian Federal Service for Currency and Export control, as well as other bodies exercising control over the receipt and disbursement of federal budget and state extra-budgetary funds. For non-state forms of financial control are audit control and intra. On-farm control and management conducted by the company or its economic departments responsible for the economic activities of the enterprise, or its subsidiaries and affiliates. Financial control and management is an important part of any business and enterprise, with its methods can improve the company, save money resources and invest them in more needy areas, to carry out financial monitoring and compliance with financial laws of the state.