О роли профессиональных бухгалтерских и экономических кадров в развитии системы бухгалтерского учета и аудита высших учебных заведений Киргизской Республики

Abstract

The article is devoted to the study of the role of professional accounting and economic personnel in the development of the accounting and auditing system of higher educational institutions of the Kyrgyz Republic. The existing system does not fully meet the increased requirements for control, leadership and management. Accounting in higher education institutions of the republic is organized mainly according to the book and journal form of accounting using partial automation in certain areas. There are shortcomings in accounting for inventories, elements of the normative method of accounting for educational expenses are not used, there is no unified unified system of documentation and classification of accounting nomenclatures. None of the universities in Kyrgyzstan has fully implemented accounting automation. There are practically no design solutions in this area, with the exception of the automation project in universities developed by the PC Research Institute. Accounting and planning of expenses for the maintenance of universities in Kyrgyzstan are carried out according to the established nomenclature corresponding to the classification of budget expenditures. It does not always meet the requirements of planning, accounting and analysis and therefore cannot be considered as a single cost grouping. To determine the costs of the current maintenance of universities, two methods are used: the rationing method and the method based on the average costs that have developed over a number of years. The first method is used to calculate variable costs, the second is permanent.