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Article . 2014
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Современные тенденции развития бюджетного учета в Украине

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2014 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Бухгалтерский учет в бюджетных и некоммерческих организациях (issn: 2079-6714, eissn: 2311-9411, Copyright policy )

Современные тенденции развития бюджетного учета в Украине

Abstract

В статье рассмотрены промежуточные итоги модернизации бюджетного учета в Украине: дана краткая характеристика национальным положениям (стандартам) бухгалтерского учета в государственном секторе и проекта плана счетов бухгалтерского учета в государственном секторе, освещены обновленные позиции организации работы учетных работников в бюджетных учреждениях. Сделаны выводы о значимости проведенных мероприятий и высказаны предложения по дальнейшему реформированию бюджетного учета.

Keywords

БЮДЖЕТНЫЙ УЧЕТ,БУХГАЛТЕРСКИЙ УЧЕТ В СЕКТОРЕ ГОСУДАРСТВЕННОГО УПРАВЛЕНИЯ,НАЦИОНАЛЬНЫЕ ПОЛОЖЕНИЯ (СТАНДАРТЫ) БУХГАЛТЕРСКОГО УЧЕТА В ГОСУДАРСТВЕННОМ СЕКТОРЕ,ПЛАН СЧЕТОВ,МОДЕРНИЗАЦИЯ

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average