THE PROBLEMS OF REFORMING ACCOUNTING SYSTEM IN THE PUBLIC SECTOR
Journal Title: Держава та регіони. Серія: Економіка та підприємництво - Year 2018, Vol 4, Issue 103
Abstract
For several years now, Ukrainian legislation has been actively involved in the modernization of public sector accounting in order to improve it and ensure the transparency of financial statements of budget institutions. The active reformation of the accounting system of the public sector of Ukraine has actually started with the adoption of the Resolution of the Cabinet of Ministers of Ukraine No. 34 as of 16.01.07 “On Approval of the Strategy for Modernization of Accounting System in the Public Sector of Ukraine for 2007–2015”. Due to this strategy, a new Account Schedule has been put in place and more than ten National Public Sector Accounting Standards have been implemented taking into account international standards. To date, a new Strategy for the Modernization of the Accounting and Financial Reporting System in the public sector for the period up to 2025 has been approved. The task of improving the quality and comparability of financial information, including through the establishment of common approaches and requirements for the organization of the public sector accounting system, taking into account international standards and best practices, is highlighted. However, insufficient interest in dissertation development and scientific publications, which contain a lot of valuable proposals, negatively affects not only the terms but also the quality of implementation of the measures outlined by the relevant strategies.
Authors and Affiliations
I. R. Lukanovska
Keywords
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