ОСОБЛИВОСТІ ТЕХНОЛОГІЇ ОБЛІКУ ФІНАНСОВОЇ ЗВІТНОСТІ В БЮДЖЕТНІЙ УСТАНОВІ

Abstract

In the article it is considered concept "technology" and "technology of record-keeping". Relevant features of modern accounting reform in budgetary institutions are the high dynamism of the system, as well as the need to disseminate information. Drawn conclusion authors, about mutual dependence between a record-keeping, that is part of process management budgetary facilities and necessity of the state to control these money From the correct and expedient, correct and timely conduct of account of economic operations swift development of not only budgetary establishment but also country depends. Taking into account marked, question of technology of account of the financial reporting in budgetary establishments of the special actuality. By authors, it is exposed to the feature of record-keeping and budgetary establishment. In the conditions of modernisation of the system of budgetary account and her constituent – financial reporting authors are expose expediency of opening of theoretical aspects of the financial reporting. One of questions about there is a question of stowage of this accounting the account of the financial reporting of budgetary establishments, that is why by authors requirements were considered to the stowage of the financial reporting. The rapid development of innovative forms of information resources, the emergence of new economic trends, as well as the basic theoretical foundations of technological models, directs the vector of reforming the domestic system. Improving the appropriateness and efficiency of the use of accounting information is determined by a number of economic and socio-political factors, which include the crisis, inflation, globalization, European integration, the development of international cooperation. These factors contribute to the appropriate modernization of the technology of accounting for financial reporting of budgetary institutions. It is found out, that inhibition Thus, the features of financial reporting of budgetary institutions are characterized by a number of properties of financial and economic activities of budgetary institutions as economic entities that affect the construction of accounting.