Модернізація системи бухгалтерського обліку в державному секторі: виклики і перспективи
Вантажиться...
Файли
Дата
2018
Автори
Фесун, І.Ю.
Fesun, I.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті розкривається специфіка сучасного етапу реформування системи бухгалтерського обліку в державному
секторі економки. Визначено проблеми на шляху досягнення цільових показників модернізації. Обґрунтовано пріоритетні
заходи зміни організаційно-методичних підходів до бухгалтерського обліку в державному секторі в контексті реформування
системи державних фінансів.
In the context of the reform of the public finance system of Ukraine, begun at the beginning of the XXI century, the modernization of the accounting system in the public sector, which forms the basis of the information support of any reforms, becomes of particular relevance. Therefore, the purpose of this study is to substantiate the perspective directions of modernization of the accounting system on the basis of identification of existing problems in the field of public finance and budget accounting, as well as trends in the development of generally accepted accounting and disclosure rules. The main problems that hinder the systematic reform of accounting are defined: the opacity of public finances, the uncertainty of the public sector entities in Ukraine, the formal use of the program-target method, the unwillingness of a total transition to the accrual method, outside the systemic positioning of the State Treasury Service of Ukraine. Their analysis has proved the validity of strategic guidelines for modernization, defined at the national level. At the same time the obtained results prove the objective necessity of the variability of accounting methods and procedures (within the framework of the generally accepted conceptual framework of accounting and financial reporting in the public sector) and the extension of the powers of the persons responsible for organization and accounting within the public sector entity. Thus, the basis for the modernization of the modern accounting system in the public sector of Ukraine in the long run should be to improve the quality of accounting data in the context of information exchange between their users and producers. Its objective prerequisite is the recognition of the market relations between the consumers of services (economy, society) and their suppliers (public sector entities).
In the context of the reform of the public finance system of Ukraine, begun at the beginning of the XXI century, the modernization of the accounting system in the public sector, which forms the basis of the information support of any reforms, becomes of particular relevance. Therefore, the purpose of this study is to substantiate the perspective directions of modernization of the accounting system on the basis of identification of existing problems in the field of public finance and budget accounting, as well as trends in the development of generally accepted accounting and disclosure rules. The main problems that hinder the systematic reform of accounting are defined: the opacity of public finances, the uncertainty of the public sector entities in Ukraine, the formal use of the program-target method, the unwillingness of a total transition to the accrual method, outside the systemic positioning of the State Treasury Service of Ukraine. Their analysis has proved the validity of strategic guidelines for modernization, defined at the national level. At the same time the obtained results prove the objective necessity of the variability of accounting methods and procedures (within the framework of the generally accepted conceptual framework of accounting and financial reporting in the public sector) and the extension of the powers of the persons responsible for organization and accounting within the public sector entity. Thus, the basis for the modernization of the modern accounting system in the public sector of Ukraine in the long run should be to improve the quality of accounting data in the context of information exchange between their users and producers. Its objective prerequisite is the recognition of the market relations between the consumers of services (economy, society) and their suppliers (public sector entities).
Опис
Ключові слова
державний сектор, метод нарахування, касовий метод, програмно-цільовий метод, стандарти бухгалтерського обліку в державному секторі, суб’єкт державного сектору, public sector, accrual method, cash method, program-target method, public sector accounting standards, public sector entity
Бібліографічний опис
Фесун, І.Ю. Модернізація системи бухгалтерського обліку в державному секторі: виклики і перспективи [Текст] / І. Ю. Фесун // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 119-124.