Russian Journal of Economics and Law (Sep 2015)
INTEGRATION OF ACCOUNTING PRINCIPLES FOR NON-PUBLIC AND PUBLIC MANAGEMENT SECTORS
Abstract
Objective: to identify and complement the principles of accounting in autonomous institutions for use in the development of organizational and methodological approaches to accounting in autonomous institutions. Methods: this article uses a dialectical approach to study economic phenomena. Results: analyzing the theoretical, methodological and practical issues of the organization of the autonomous sports institutions under reforming of the public management sector, the author substantiates the accounting principles that meet the objectives of the accounting activities of autonomous institutions; proposes the principle of using the unified methodological tools for the integration of accounting in non-public and public management sectors. Scientific novelty: currently, there is a need to create an accounting system that would meet the requirements of forming the objective and reliable information on the activities of institutions in accordance with the socio-economic tasks for which they are created. To ensure the principles of independence in the commercial activity and control over the targeted and efficient use of budgetary funds, the author systematized and supplemented the accounting principles of autonomous institutions. Practical significance: conclusions and proposals resulting from the study may be used in the practice of autonomous institutions in different sectors.
