Orenburg, Russian Federation
Orenburg, Orenburg, Russian Federation
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
The article interprets the importance of accounting tasks in terms of their empirical role in ensuring the economic security of economic entities, as they are structurally related to the key tasks of internal control and their mutually agreed solution is a factor in reducing risks and threats to economic security. For this purpose, the mutual relationship of accounting tasks, both with certain risks and with key internal control tasks, which are implemented through labour actions aimed at reducing risks and established in professional standards of a number of specialists was revealed.
accounting tasks; economic security; financial safety; risks and threats to economic security; economic crime; manipulation of accounting data, internal control; key internal control objectives; professional standards
1. Senchagov V.K. Ekonomicheskaya bezopasnost' Rossii. Obschiy kurs. - 5-e izd. - Moskva: BINOM. LZ, 2015. - 818 s.
2. Galuzina S.M. Uchetno-analiticheskaya informaciya v obespechenii ekonomicheskoy bezopasnosti organizacii [Elektronnyy resurs] // Izvestiya Rossiyskogo gosudarstvennogo pedagogicheskogo universiteta im. A.I. Gercena. - 2007. - № 19 (45). - S. 55-62 URL: https://lib.herzen.spb.ru/media/magazines/contents/1/19(45)/galuzina_19_45_55_62.pdf
3. Pavlyukov E.V. Buhgalterskiy uchet kak odin iz mehanizmov, obespechivayuschih effektivnoe upravlenie i ekonomicheskuyu bezopasnost' predpriyatiya // Pravovoe pole sovremennoy ekonomiki. - 2012. - № 9. - S. 69-74.
4. Organizacionnoe i metodologicheskoe obespechenie buhgalterskogo ucheta v sisteme ekonomicheskoy bezopasnosti hozyaystvuyuschih sub'ektov : monografiya / L.I. Horuzhiy, Yu.N. Katkov, N.V. Glushak, O.V. Glushak i dr. - Irkutsk: OOO «Megaprint», 2017. - 134 s.
5. Ustinova A.N. Znachenie uchetno-analiticheskoy sistemy v formirovanii finansovoy bezopasnosti hozyaystvuyuschego sub'ekta // Vestnik Altayskoy akademii ekonomiki i prava. - 2015. - № 4 (42). - S. 123-125.
6. Tibeeva K.A., Mar'ina A.V. Finansovaya bezopasnost' predpriyatiya: opredelenie i metodiki ocenki: sb. nauch. tr. // Aktual'nye voprosy ekonomicheskoy teorii: razvitie i primenenie v praktike rossiyskih preobrazovaniy. Materialy VIII Mezhdunarodnoy nauchno-prakticheskoy konferencii. - 2019. - S. 46-50.
7. Suglobov A.E., Hmelev S.A., Boyarskaya I.V. Razvitie sovremennyh modeley obespecheniya ekonomicheskoy bezopasnosti predpriyatiya na osnove kompleksnoy uchetno-informacionnoy sistemy [Elektronnyy resurs] // Vestnik Akademii ekonomicheskoy bezopasnosti MVD Rossii. - 2014. - № 2. - S. 13-17. URL: http://mosumvd.com/izdatelskaya-deyatelnost/periodicheskie-izdaniya/vestnik-ekonomicheskoy-bezopasnosti-mvd-rossii/polnotekstovye-nomera-zhurnalov-s-2014-g-full-text-editions-of-journals-since-2014-/2015-god/2014-02_VAEB.pdf
8. Azarskaya M.A. Riski ekonomicheskoy bezopasnosti i metody ih ocenki [Elektronnyy resurs] // Innovacionnoe razvitie ekonomiki. - 2016. - № 6-2 (36). - S. 237-247. URL: http://www.ineconomic.ru/ru/no6-ii-36-2016-noyabr-dekabr
9. Manyaeva V.A., Gunkina T.S. Rol' ucheta v ekonomicheskoy bezopasnosti kommercheskoy organizacii [Elektronnyy resurs] // Vestnik molodyh uchenyh Samarskogo gosudarstvennogo ekonomicheskogo universiteta. - 2015. - № 2 (32). - S. 110-116. URL: https://elibrary.ru/item.asp?id=24986778
10. Dyagel' O.Yu., Koneva O.V., Dyagel' A.V. Metodicheskoe obespechenie ocenki ekonomicheskoy bezopasnosti: mikroekonomicheskiy srez [Elektronnyy resurs] // Innovacionnoe razvitie ekonomiki. - 2016. - № 4 (34). - S. 323-336. - URL: http://www.ineconomic.ru/ru/no4-34-2016-iyul-avgust
11. Serebryakova T.Yu. Ispol'zovanie dannyh buhgalterskogo ucheta dlya vyyavleniya riskov v celyah ekonomicheskoy bezopasnosti organizacii [Elektronnyy resurs]: sb. nauch. tr. / Aprel'skie nauchnye chteniya imeni professora L.T. Gilyarovskoy : Materialy VIII Mezhdunarodnoy nauchno-prakticheskoy konferencii. pod red. D.A. Endovickogo, N.G. Sapozhnikovoy, T.N. Pankovoy. - 2019. - S. 144-148. - URL: https://elibrary.ru/item.asp?id=40102344
12. Gladkih E.L. Evolyuciya ekonomicheskoy bezopasnosti [Elektronnyy resurs] // Rostovskiy nauchnyy zhurnal. - 2016. - № 11. - S. 100-116. URL: http://rostjournal.ru/?p=602#more-602
13. Azarskaya M.A., Pozdneev V.L. Informacionnoe obespechenie upravleniya riskami ekonomicheskoy bezopasnosti predpriyatiya [Elektronnyy resurs] // Vestnik Tyumenskogo gosudarstvennogo universiteta. Social'no-ekonomicheskie i pravovye issledovaniya. - 2019. - T. 5. - № 3. - S. 179-192. URL: https://vestnik.utmn.ru/upload/iblock/6ec/179_192.pdf
14. Zubko E.I. Obespechenie kontrol'noy funkcii buhgalterskogo ucheta v sisteme potrebitel'skoy kooperacii [Elektronnyy resurs] // Biznes. Obrazovanie. Pravo. - 2013. - № 3 (24). - S. 210-215. - URL: https://elibrary.ru/item.asp?id=20155948
