СУЧАСНИЙ СТАН ТА ПЕРСПЕКТИВИ РОЗВИТКУ ОБЛІКОВОЇ ПОЛІТИКИ ДЕРЖАВНИХ УСТАНОВ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 1
Abstract
N.V. Chebanova, L.E. Revutska, N.M. Koroliova. Current state and prospects of development of accounting policies of public institutions. Subject of study. Approaches to the problem of formation of accounting policies with aim of improving and upgrading accounting and analytical systems, public sector institutions. The purpose of the article - is to clarify the specific accounting policies the public sector to determine its problematic aspects. For a complete disclosure of the purpose of the study have been solved a number of problems, including: - analysis procedure for the formation of accounting policies; - defines its principles; - proposed content structure accounting policies in the public sector. Research methods. The methodological basis of the paper is a combination of methods of scientific knowledge, and it is logical, systematic and structural, and others. Results. Summing up the results of the study note that the rational and efficient organization of the accounting system begins to develop its accounting policy choice which involves complex instructional techniques, methods and procedures of the organization and accounting entity among public sector generally accepted in the country. Scope results. The results can be used as one of the proposals in reforming the accounting system budget sector institutions.
Authors and Affiliations
Н. В. Чебанова, Л. Є. Ревуцька, Н. М. Корольова
Keywords
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