ОСОБЕННОСТИ УЧЕТА СУБСИДИЙ В АВТОНОМНЫХ УЧРЕЖДЕНИЯХ

Abstract

The relevance of the article is due to the fact that modern economic conditions require improvement of the provisions of the accounting system; autonomous institutions in the Russian Federation are not only performers of state functions, but also full-fledged economic entities at both the macro- and microeconomic levels, which requires taking into account their status when improving accounting processes. In connection with the ongoing crisis trends in Russia and in the world, as well as the growth of the budget deficit, the search for ways to improve national approaches to accounting of autonomous institutions and organizations is of particular relevance. Methods were used within the framework of a systematic approach: generalization of theoretical material and scientific literature on the research topic, logical and comparative analysis to identify the features and specifics of accounting in autonomous institutions. The article substantiates that, according to scientific research, the modernization of accounting in the public sector occurs much more slowly than in others, that is, this area has great potential for optimizing public spending by eliminating existing shortcomings in this process. The tasks of accounting for subsidies by autonomous institutions are defined: the formation of complete and reliable information; timely, continuous provision of the necessary information on the receipt and use of subsidies to internal and external users; implementation of systematic control over compliance with financial discipline; identification of signs of violations and abuses in accounting in the public administration sector; providing accounting, analytical, control support for the budget system management process; generating new knowledge in public sector accounting. The rules for accounting for subsidies for the implementation of state/municipal tasks by autonomous institutions are presented. The article achieves the goal of the study: generalization and development of scientific and methodological foundations and development of practical recommendations for improving the accounting of subsidies in autonomous institutions in conditions of instability and crisis trends and the need to optimize budget expenditures.