The relevance of the studied problem is determined by the fact that the modern understanding of the essence of the fiscal control is based on the research of specific essential characteristics. As a rule, they are not of system nature and are not connected with studies of other characteristics. The aim of this article is a synthesis of the main theoretical achievements in the study of the fiscal control in the Russian Federation and other countries, and identifying of the most important characteristics, which allow to reveal its internal content. The leading approach to the research of this issue is the system approach that provides a means of analyzing the essence of the fiscal control as a multifaceted phenomenon of the economic life of economic entities and the state. The main results of the research consist in the substantiation of the three major theoretical outputs concerning: a) the nature of the fiscal control as an economic phenomenon; b) the main essential characteristics of the fiscal control; c) interested user in information of the  fiscal control as the foundation of its organization and implementation. . The materials of this article can be used for further research of the theory and methodology of carrying out the fiscal control, as well as its organization on the macro and micro levels.

Adams, R. (1995). Fundamentals of auditing. Moscow: UNITY, 398 p.

Ahrens, E. A. (2001). Audit.  Moscow: Finance and Statistics, 551 p.

Budget and Accounting (1921). Act, – Electronic text data. Direct access:  http://www.gao.gov/about/-history/articles/working-for-good-government/01 introduction.html

Burtsev, V. V. (2002). Organization of the system of state financial control in Russia. Moscow: Izd.-bargaining corporation "Dashkov and K",  496 p.

Chambers, A. & Rand, G. (2010). The Operational Auditing Handbook: Auditing Business and IT Processes. New York: Wiley & Sons, 28 p.

Dodge, R. (1992). Quick guide to the standards and norms of audit. Moscow: Finance and Statistics, 240 p.

Drobozina, L. A, Okuneva, L. P & Androsova, L. D. (1999). Money turnover. Credit. Moscow: Finance, 34 p.

Encyclopedia Britannica. (1963). Vol. 6. London: Enc. Brit., inc., 984 p.

Evzlin, Z. P. (1913). Budgetary control and reporting system at state constitutional form of government. Kazan: Publishing House of Kazan University Press, 164 p.

Firulin, I. V (1997). Financial control in a market economy management system. Samara: Samara edition of Economic Institute, 80 p.

Fokeeva, J. A. (2015). Characteristics and significance of financial control in reforming the pension system. Vestnik of Samara State University of Economics, 5, 101-107.

Gracheva, E.Y. (2000). Problems of legal regulation of the state financial control. Moscow: Yurispru-dency, 192 p.

Gracheva, E. Y. (2013). Legal regulation of financial control in the Russian Federation: problems and prospects. Moscow: INFRA-M, 384 p.

Greenwood, R. P. (2002). Handbook of Financial Planning and Control. New York: International, Ltd., 745 p.

Gvarliani, T. E. & Cheremshanov S. V. (2003). Taxation and financial control. Research methodology of financial control. Audit and financial control, 4, 8-12.

Han, D. (1997). Planning and Control. Finance and Statistics, 5, 880-892.

Hayward, S. (1991). Audit guide. London: Butterworth and Co Ltd, 291 p.

Irvin, D. (1998). Financial control: Per. from English. Moscow: Finance and Statistics, 256 p.

Ivanov, A. P. (1908). Secrets of State Control. Kazan: Publishing House of Kazan. University, 96 p.

Kovaleva, N. A. (1975). Legal framework of financial control in the Soviet Union. Moscow: All-Union Correspondence Institute of Law, 20 p.

Lukin, A. G. (2013). Postulates and Principles of State Financial Control and Their Application in the Russian Federation. Middle-East Journal of Scientific Research, 17(5), 668-672.

Lukin, A. G. (2014). Financial Control System of the Enterprise. Moscow: AST, 176 p.

Lukin, A. G. (2015). The Institution of the Users Interested in the Financial Control information.  Mediterranean Journal of Social Sciences, 6, 432-437.

Mandritsa, V. M. (1999). Financial Law. Rostov-na-Donu:"Phoenix", 448 p.

Milova, L. N. (2014). Regulatory and methodological support improvement of the treasury execution of budgets in the Russian Federation. Regional development, 1, 54-57.

Mironova, O. A. (2006). Audit: theory and methodology, tutorial. Moscow: Omega-L, 176 p.

Musgrav, R. A. (1959). The Theory of Public Finance. New York: McGraw-Hill, 69 p.

Openyshev, S. P. (2000). Subject, method, types and principles of state financial control. Bulletin of the Accounts Chamber of the Russian Federation, 4, 188-195.

Ovsyannikov, L. N. (2012). Formation of the state financial control. The Finance, 6, 53-57.

Il'ichev, L. F & Fedoseyev, P. N. (1983). Philosophical Encyclopedic Dictionary. Moscow: Soviet encyclopedia, 836 p.

Polyak, G. B. (2012). State and municipal finance. Moscow: Publishing House of the "UNITY-DANA», 376p.

Robertson, J. (1993). Audit: Per. from English. Moscow: KPMG, Audit firm "Contact", 496 p.

Rodionova, V. M. (2002). Financial control. Moscow: ID FBK-PRESS, 320 p.

Ryan, H. E. (2006). Corporate Financial Control Mechanisms and Firm Performance: The Case of Value - Based Management Systems. Journal of Business Finance and Accounting, 9, 7-17.

Sabitova, N. M. (2012). State financial control. Moscow: Reed Group, 175 p.

Sundquist, J. (1981). The Decline and Resurgence of Congress. Brookings Institution Press, 500 p.

Yalbulganov, A. A. (2000). Financial Control as a Legal Institution: the Main Stages of Development. Proceedings of the higher educational institutions, "Law" series, 3, 86-93.

Yalbulganov, A. A. (2012). Some problems of development of the legislation on state control finansvom.  Public Law issledovaniya, 1, 31-39.

Yashina, N. I. (2013). The development of methodological tools of assessing the effectiveness of financial control in the Russian Federation.  Audit and financial analysis, 1, 8-13.