THE DEFINITION OF BUDGETARY AND AUTONOMOUS INSTITUTIONS FINANCIAL STABILITY

Abstract

In this article the author researched the features of the current financial mechanism of the budget and autonomous organizations; the main distinctions in provision of financial information between them and the commercial organizations are shown. Determinations of financial stability are considered, the conclusion is drawn on their inapplicability to the researched forms of business. On the basis of the existing determinations and features of conducting financial and economic activities the author's concept of financial stability of budgetary and autonomous institutions which can be used in a financial analysis as a reflection of an economic essence of a separate aspect of activity of budgetary and autonomous institutions was created.

Keywords

• бюджетные учреждения
• автономные учреждения
• финансовая устойчивость
• оценка финансово-хозяйственной деятельности