EVOLUTION OF THE ACCOUNTING SYSTEMS OF THE BUDGET SECTOR
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
EVOLUTION OF THE ACCOUNTING SYSTEMS OF THE BUDGET SECTOR
???????? ?????? ??????????????? ?????? ?????????? ??????? |
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| Creator |
Zysnarska, A.
??????????, ?. |
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| Subject |
the public sector
budget ?hief financial plan of the state accounting account of the public sector cash method of accounting method of calculation audit in the public sector ????????? ?????? ?????? ???????? ?????????? ???? ??????? ?????????????? ????? ????? ?????????? ??????? ??????? ????? ?????? ????? ??????????? ????? ? ?????????? ??????? |
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| Description |
?????????? ?????????? ????????? ????????, ?????????? ?? ????????? ??????? ?? ????????? ??????????? ????? ??????? ?? ???????? ??????? ??????????, ???'????? ? ??????? ??????? ??????. ????? ? ??????? ?????????? ????????? ???????? ?????????, ????????? ????????? ?????????????? ??????? ????????, ? ????? ?????? ???????????? ?? ??????????? ????????? (?????? ?? ????????? ???????, ????????? ?????????? ?????, ?????? ??? ?????? ????????? ????????? ????????? ???, ??????? ?????? ??????????, ????????? ?????????? ????????? ??????????? ?????), ????? ???????? ?? ???????? ??????? ?????? ?? ??????? ???????????. ?????????? ??????????? ????? ???????, ????????? ? ?????????? ???????????? ?????????? ?? ????????? ???????????? ????????, ???? ?????????? ?? ???????????? ??????, ?????? ?????? ????????????, ???? ?????? ??????????? ????????? ???????? ?????????? ?? ???????? ?3-??. Traditional management of the budget sector, focused on the execution of a budget as a main financial plan of the state and a local government unit for a given year, is related to a cash basis accounting system. The change in the public sector management methods, caused mainly by the NPM, but also by other economic and political factors (such as high budget deficit, growing public debt, low or even negative GDP growth, high unemployment, negative results of public opinion polls), resulted in the development of the accrual accounting systems. Because of the specific features of this sector, connected with limited possibilities of applying economic yardsticks, emphasis has been put on the implementation of audits, being a tool that contributes to a proper resources allocation, in accordance with the ?3-E? principle. |
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| Date |
2016-09-16T08:18:11Z
2016-09-16T08:18:11Z 2011-04-04 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4799
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| Language |
en
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;1(19)
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| Publisher |
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