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Реформирование бухгалтерского учета в бюджетных учреждениях Украины

Реформирование бухгалтерского учета в бюджетных учреждениях Украины

Abstract

The article is devoted to the research of preconditions and necessity of accounting in budget institutions under their reformation. The research of changes and theoretical background of state budget execution accounting taking into consideration the international experience concerning this matter.

Проанализированы предпосылки и необходимость реформирования учета в бюджетных учреждениях Украины. Исследованы изменения с учетом зарубежного опыта и теоретические основы учета выполнения государственного бюджета.

Keywords

БУХГАЛТЕРСЬКИЙ ОБЛіК, БЮДЖЕТНі УСТАНОВИ, РЕФОРМУВАННЯ, СТРАТЕГіЯ МОДЕРНіЗАЦії СИСТЕМИ ОБЛіКУ В ДЕРЖАВНОМУ СЕКТОРі, ДЕРЖАВНЕ КАЗНАЧЕЙСТВО УКРАїНИ, БУХГАЛТЕРСКИЙ УЧЕТ, БЮДЖЕТНЫЕ УЧРЕЖДЕНИЯ, РЕФОРМИРОВАНИЕ, СТРАТЕГИЯ МОДЕРНИЗАЦИИ СИСТЕМЫ УЧЕТА В ГОСУДАРСТВЕННОМ СЕКТОРЕ, ГОСУДАРСТВЕННОЕ КАЗНАЧЕЙСТВО УКРАИНЫ

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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
gold