Abstract
The main objective of this paper is to provide an objective approach, starting from the current legislation, on the financial control system and the extent to which it can be an instrument of financial policy. At the same time, this paper captures the structure of the financial control system in Romania with brief considerations of the forms of financial control that make it up, starting from the community acquis in the field of financial control. In the current economic-social context, the existence of financial control standards is required, which are guaranteed by the Romanian state through the creation of a set of laws that govern this field. The pragmatic approach to financial control is vital for establishing its objective, based on specific management methods and techniques, and with the help of which the consolidation of order, discipline, the spirit of responsibility, as well as the efficient management of the economic and financial resources managed by the entities can be achieved public. Financial control must ensure the good functioning of all activities in the economic sphere and is called to act systematically in order to identify or prevent possible deviations and deficiencies, increase the efficiency in the use of resources, preserve the integrity of the heritage and, last but not least, in understanding the way in which legality is respected in the economic and financial field.