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0411U006764,
к.е.н.
26-10-2011
o
Accounting, control and analysis for protected budget items of expenditure (based on the examples of universities of Ukraine)
Stadnichenko Olena Viktorivna,
popup.head Cvyrko Svytlana Volodymyryvna
popup.opponent Левицька Світлана Олексіївна
popup.opponent Кондрашова Тетяна Миколаївна
Дисертація присвячена формуванню цілісної та дієвої обліково-аналітичної та контрольної системи управління видатками ВНЗ, які є захищеними видатками бюджету. Проведено ідентифікацію складу й номенклатури захищених видатків бюджету та уточнено їх характеристику та призначення. Поглиблено базові теоретичні положення обліку, контролю й аналізу захищених видатків бюджету у ВНЗ. Досліджено й удосконалено методику та організацію бухгалтерського обліку, контролю й аналізу захищених видатків ВНЗ. Визначено механізм облікового узагальнення показників захищених видатків бюджету у ВНЗ. Систематизовано та розширено облікові номенклатури, розроблено технологічні аспекти формування облікової інформації за видатками ВНЗ у розрізі касових та фактичних видатків. Окреслено організаційні засади побудови системи внутрішнього контролю ВНЗ, визначено компоненти системи внутрішнього контролю й аудиту. Запропоновано процедури перевірки та ідентифіковано різноспрямовані процедури відповідно до компонентів системи внутрішнього контролю й аудиту.
2011-10-26
2020-04-04
Updated: 2025-12-07
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