A Retrospective Analysis of the Formation of Financial Control in Russian Universities

The formation of fnancial control in Russia has been developing, starting from the 17th century, and is still continuing. For many years there have been carried out various legal changes depending on the encountered socio-economic situations. The essence and goal of fnancial controls remained unchanged. The article describes the gradual formation of fnancial control in Universities of Russia since the 18th century to the present. There are four stages: the frst stage — the frst higher educational institutions and frst fnancial authorities controlling the expenditure of the funds. The second stage marked gradual increase in the number of new universities, as well as the increased number of students, the frst Ministry of education appeared — the frst Ministry that was separately controlling the higher education. The third stage was the biggest turning point for our country — there were constantly changing departments, overseeing higher education, due to the large number of wars and revolutions the number of new universities, as well as funding, either rapidly increased or plummeted. In the fourth phase we can see a large number of different controlling fnancial bodies, a large number of universities, as well as the high level of higher education funding.