In article systematization of techniques of assessment of budgetary policy efficiency is carried out in the field of education by criterion of efficiency that allowed to come to a conclusion: their main shortcoming is relative dispassionateness from category of quality of population life. Considering provisions of the Federal law of 06.10.2003 N 131-FL, the sense of existence of municipalities consists, including, in providing a worthy level of living to the population. Respectively, in work the new technique of an assessment of budgetary policy efficiency in the field of education is offered. In it as criterion of efficiency the balance of a development of education in municipality concerning costs of its implementation is allocated. At the heart of technique is offered schedule use for display of positions of the territory among regions of competitors and definition of the direction of priority shifts when budgets of territories are developing. In this case the given indicator of budget expenses on education of the territory is offered to postpone on abscissa axis, an integrated assessment of a level of education developmenton ordinate axis. Having displayed on a matrix "Quality of education / Budget expenses on education" the calculated indicators it is possible to receive visual reflection of a development of education of set of analyzed regions in comparison and dynamics. Using this technique, in work it is offered to carry out an assessment of budgetary policy efficiency of municipalities. This technique is used for an assessment of budgetary policy efficiency of the largest municipalities of the Republic of Tatarstan for 2007-2010.
This paper examines the practical experience of construction companies in terms of their disclosure of information about significant elements of accounting policy in the notes to their financial statements prepared in accordance with International Financial Reporting Standards. The aim of the study is to identify the main problematic issues that arise in construction companies when preparing accounting policies in accordance with International Financial Reporting Standards and find ways to solve them. Using such methods as analysis and synthesis, comparison, logical and systematic approaches, the author identifies the main problems that occur in construction companies when drafting accounting policy, as well as offers solutions to them. As a result of the research, the paper compares the practice of forming accounting policy by leading construction companies, identifies the main problematic aspects and suggests ways to solve them. The article concludes on the uniformity of approaches to disclosure of information about significant elements of accounting policy, proves the identity of most of the problematic aspects that arise in the formation of accounting policy in accordance with International Financial Reporting Standards by construction companies, and substantiates the analogy of ways to solve them.
This article studies a relatively recent phenomenon for Russian budget accounting -the formation of accounting policies by the Russian educational institutions in accordance with the International Public Sector Accounting Standards. The purpose of the research is to identify the problematic issues that arise during the formation of accounting policies by the Russian universities and to find ways to solve them. Using such methods as analysis and synthesis, comparison, logical and systemic approaches, the author has identified the main problems that arise in the Russian universities when preparing the accounting policies in accordance with International Public Sector Accounting Standards, and suggested ways to solve them. As a result of the research, the article compares the practice of preparing the accounting policies of four Russian universities in order to present the financial statements in accordance with the International Public Sector Accounting Standards, identifies the common problematic issues and suggests ways to solve them. The article draws a conclusion about the similarity of approaches to the formation of accounting policies according to International Public Sector Accounting Standards practice in the Russian universities. The article substantiates the analogy of many problematic issues that arise in this formation, and the identity of ways to solve them.
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