In modem conditions, the economic independence of higher education institutions has increased significantly, and therefore increased the responsibility for financial and economic decisions, as well as increased risks in the implementation of educational programs. As a result, risk management has become one of the most important areas in the activities of higher education institutions. The article discusses the types of risks, reveals the factors contributing to the risk, in relation to higher education budget regional institutions. As well as methods of optimal management of financial risks and ways of their reduction for more effective and stable activity of regional higher educational institutions are offered.
Formation of a modern accountant aimed at creating a multifunctional specialist which we need in the emerging conditions of development of digital economy. However, without fundamental changes in the content of the profession and the relevant education, it is impossible to imagine a new type of modern accountant. The creation of such an accountant-methodologist-coordinator is connected with the consolidation of independent professions related to the search and analysis of information; the development of innovative information technologies and social responsibility.
In the article actual questions of the system of monitoring the environmental sustainability of economic entities and increase its efficiency. Organization of internal and external control may be one of the effective measures which are designed to achieve environmental sustainability and security of the Russian nature. Ensuring environmentally sustainable development today is an essential function of every enterprise. The results of the independent audit and the internal control environmental sustainability economic actors are equally important for managerial decision-making by all stakeholders (stakeholders). Effectively coordinated cooperation and information sharing between internal control, independent audit and public oversight (control) of natural resources on the basis of division and coordination of tasks, functions, methods and forms of control will increase the complexity and effectiveness of the system of monitoring the environmental sustainability of economic entities and reduce the risks of dangerous situation.
Chaya V.T., Kobozeva N.V.
The realities of modern auditing are a decline in demand due to the loss of user confidence. Exclusively regulatory reforming of the profession is not enough to overcome the crisis of the industry. In this regard, external control is of particular importance as an effective mechanism for improving the quality of audit.
Accounting for export, import, sale and purchase of foreign currency has its own characteristics associated with changes in the official and market exchange rate of foreign currency. The article considers the most common facts of economic life export-import operations, purchase and sale of foreign currency discusses the features of tax accounting for currency transactions.
Described the scenario of the auditing activities in Russia in accordance with the International Standards on Auditing (ISA). Analyzed the influencing of ISA by comparison to other factors.
The scientific understanding of management accounting has expanded significantly over the past two decades. A number of scientific schools in the field of management accounting have been formed in Russia. Thanks to their activities theory and methodology of management accounting is developing. However, the lack of institutional regulation of management accounting in Russia becomes a brake on its further development. Scientists and practitioners have not yet formed a unified system of views on management accounting. The purpose of this article is to justify the need for standardization of management accounting, which is proposed to carry out in two directions: the development of management accounting standards macro - and micro-level, as well as professional standard "Specialist in management accounting".
Chaya V.T., Zholayeva M.A.
The article emphasizes that the public audit is daunting nonlinear system, bonding in the interests of the majority of countries. Shows a gradual development of State financial control. Considered a model definition of synergies in the State Audit. Based on the synergistic combined features of synergy in the State Audit. The basic positive and negative features of the platform synergy in the system of public audit and financial control.
Pankov V.V., Aronov A.V.
The complexity and ambiguity of relations between taxpayers and tax authorities determines the heightened interest in the problem of tax administration both in our country and abroad. The article discusses the approach to building an effective tax administration system taking into account the recommendations of the OECD based on a risk-based approach.
Kobozeva Nadezhda Vasilyevna