Problems and Features of Legal Regulation of Public Institutions’ Activity and their Influence on Formation and Implementation of Accounting Tasks
The article is devoted to an actual problem of studying the features of public institutions’ activity that influence accounting tasks. On the basis of analysis of works by domestic scientists the article identifies features of public institutions as non-profit organizations engaged in financial a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
PH "INZHEK"
2016-08-01
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| Series: | Problemi Ekonomiki |
| Subjects: | |
| Online Access: | http://www.problecon.com/export_pdf/problems-of-economy-2016-3_0-pages-287_292.pdf |
| Summary: | The article is devoted to an actual problem of studying the features of public
institutions’ activity that influence accounting tasks. On the basis of analysis
of works by domestic scientists the article identifies features of public
institutions as non-profit organizations engaged in financial and economic
activity and presents a scheme of the formation and implementation by
such institutions of new accounting tasks adapted to modern conditions.
The estimation of the current and project legislation on the organization
and record-keeping of public institutions’ activity has been performed.
The accounting tasks in the context of bringing them into conformity with
the needs of improving budget funds management have been defined.
Prospects for further research in this direction are associated with providing
a less painful reform of the public sector on the basis of development and
improvement of the legislation, including that relating to clarification of
concepts and categories. In addition, under conditions of the deficiency of
financial support of public institutions’ activity there actualized issues of
developing proposals aimed at improving the mechanisms for optimization
of the use of financial resources and regulation of the budget process. |
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| ISSN: | 2222-0712 2311-1186 |