ФОРМИРОВАНИЕ ОСНОВНЫХ НАПРАВЛЕНИЙ ПО СОВЕРШЕНСТВОВАНИЮ ПОДХОДОВ ОЦЕНКИ ФУНКЦИОНИРОВАНИЯ КОММЕРЧЕСКОГО ПРЕДПРИЯТИЯ

Abstract

The article proposes the main directions focused on improving approaches to assessing the functioning of the financial and economic activities of a commercial enterprise. The proposed directions are based on the principles of integration of financial accounting with tax accounting in the economy of a commercial enterprise. This problem is relevant, because. in the economic activity of a commercial enterprise there are unresolved contradictions caused by accounting and tax legislation. The problems of accounting and tax accounting in terms of their compatibility have their roots since the introduction of tax legislation on corporate income tax. The created contradictions lie in the plane of recognition of income and expenses of the organization according to tax and accounting data. They relate to such issues as the date of recognition of income and expenses, the method of depreciation for fixed assets, the formation of reserves, etc. The article considers approaches to the possible integration of accounting and tax accounting for commercial enterprises. To obtain conclusions on the stated topic of the publication, the method of comparison and comparison of accounting and tax accounting in business entities was used. Common features and differences in the reflection of income and expenses of an enterprise are revealed, tools for integrating ways and methods of accounting, approaches to the formation of subconto, integral accounting registers of information and tools for their adjustment based on modern information technologies are substantiated. The resulting toolkit integrates financial and tax accounting, which allows the most accurate assessment of the functioning of a commercial enterprise.