LDR 12468nam#a2200913#i#450# 001 764 005 20240328193304.4 008 _ 20171116d2017####ek#y0engy0150####ca 020 ## _$a978-5-369-01662-6 041 0# _$aRUS 044 ## _$axxu 080 ## _$aЭкономика. Экономические науки. 33 084 ## _$aЭкономика. Экономические науки. 65 _2bbk 084 ## _$aУправление экономикой. Экономическая статистика. Учет. Экономический анализ. 6505 _2bbk 084 ## _$aЭкономика и бухгалтерский учет (по отраслям). 38.02.01 _2okso 084 ## _$aЭкономика. Бухгалтерский учет. Финансы. 77 _2tbk 084 ## _$aБухгалтерский учет отдельных операций. 7754 _2tbk 084 ## _$aОтраслевой бухгалтерский учет. 7755 _2tbk 084 ## _$aБухгалтерский учет на предприятии. 7756 _2tbk 084 ## _$aУчетно-экономические науки. 06.35 _2grnti 084 ## _$aНаука управления экономикой. 06.39 _2grnti 084 ## _$aЭкономика и организация предприятия. Управление предприятием. 06.81 _2grnti 100 #1 _$aErzhenin, Roman Valer'evich 245 00 _$aCentralized accounting department in the government and public sector (theory and practice) _$cMonography 260 1# _$aMoscow _$bPublishing Center RIOR _$c2017 300 ## _$a204 p. 500 ## _$aThe book discusses the methodological and organizational problems of conducting an effective accounting in the government and public sector. The author propose to solve tasks for the improvement of complex, treating them in the unity of economic, historical, political, social and psychological factors. For the first time systematized knowledge of accounting theory about the organizational forms. A chronology of the development of forms of computer account in the conditions of development of mechanization and ACS. The author designated a criterion efficiency of the organization of government accounting at the local government level. It analyzes the concept of the Federal Treasury as centralized accounts department for federal agencies and authorities, under conditions of use state integrated information system "Electronic Budget". The method of calculation of economic and non-economic effects of the use of insourcing at the organization of government accounting at the public legal institution. For the first time systematized and expanded classification of information systems for accounting in the government and public sector. The author suggested the use of the possibility of centralized accounts department for improving state and municipal government, including the organization of effective control. The author offers criteria for an "ideal system" account. Described target indicators and metrics for effective software solutions. Formalized requirements for IT projects. The book is intended for specialists in the field of economics and management, studying problems of organization and automation of modern government accounting in the government and local authorities, as well as for teachers of economic disciplines, graduate students and students of economic and IT professions. _$acentralized accounts department, government accounting, accounting information systems (AIS), electronic budget, shares service center (SSC) _$a10.12737/22897 510 0# _$aAbrosimova M. A. Informatsionnye tekhnologii v gosudarstvennom i munitsipal´nom upravlenii : uchebnoe posobie / M.A. Abrosimova. M.: KNORUS, 2011. 256 s. 510 0# _$aAdamov N., Kirillova A. Mezhdunarodnyy opyt razvitiya i primeneniya autsorsinga i autstaffinga. Finansovaya gazeta. 2009. №15. URL: http://123-job.ru/content/articles_943/ (data obrashcheniya: 15.11.2016). 510 0# _$aAnureev S. V. Ratsional´naya organizatsiya bukhgalterskogo ucheta. M: Finansy i statistika, 2011. 336 s. 510 0# _$aArtyukhin R. E. Razvitie Kaznacheystva Rossii: ot kassovogo obsluzhivaniya k bukhgalterskomu uchetu organizatsiy sektora gosudarstvennogo upravleniya Rossiyskoy Federatsii.. Finansy. 2016. № 3. S. 3–7. 510 0# _$aBezrukikh P. S.. Bukhgalterskiy uchet. 1965. № 5. S. 1–3. 510 0# _$aBezrukikh P. S. Bukhgalterskiy uchet v SSSR. M.: Finansy, 1976. 96 s. 510 0# _$aBezrukikh P. S. Organizatsiya bukhgalterskogo ucheta na predpriyatii. Leningrad : Izdatel´stvo «Finansy» Komiteta po pechati pri Sovete Ministrov SSSR, 1966. 206 s. 510 0# _$aBezrukikh P. S., Erzhenin R. V. «Glavnyy bukhgalter Sovetskogo Soyuza». O tsentralizatsii byudzhetnogo ucheta (interv´yu). Byudzhetnyy uchet / ID «Byudzhet». 2015. № 2. S. 72–75. 510 0# _$aBelotserkovskiy V. I. Analiz prichin nizkoy effektivnosti raskhodov byudzhetnykh sredstv i puti ee povysheniya / V. I. Belotserkovskiy, S. N. Shapilenko. Izvestiya Tul´skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki. 2013. № 1. S. 267–271. 510 0# _$aBikmullin A. L. Modelirovanie i razrabotka informatsionnykh tekhnologiy v sfere ucheta : diss.... d-ra ekon. nauk : 08.00.13 / Finansovaya akademiya pri Pravitel´stve Rossiyskoy Federatsii. M., 1994. 452 s. 510 0# _$aBukhgalterskiy akademicheskiy slovar´ / avt.-sost. M. Yu. Medvedev. M.: Moskovskaya finansovo-promyshlennaya akademiya, 2011. 656 s. 510 0# _$aByudzhetnyy protsess kak instrument effektivnogo upravleniya. M.: LENAND, 2013. 336 s. 510 0# _$aVifliemskiy A. B., Lozitskiy I. G. Kak effektivno vesti bukhgalterskiy uchet?. Narodnoe obrazovanie. 2011. № 8. S. 118–126. 510 0# _$aGashkina S. A. Kachestvo uslug dolzhno vozrasti. Byudzhet. 2014. № 4. S. 62–64. 510 0# _$aGoloshchapov V., Dedkov E., Yakimov V. Organizatsiya tsentralizovannogo ucheta v byudzhetnykh uchrezhdeniyakh. Byudzhetnyy uchet. 1969. № 1. URL: http://www.tehly.ru/budzhet42.html (data obrashcheniya: 03.11.2016). 510 0# _$aGosudarstvennoe i munitsipal´noe upravlenie: spravochnik. 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M.: Al´pina Biznes Buks, 2006. 269 s. 510 0# _$aKorotkov A. Arkhitektura Predpriyatiya. Kak zastavit´ IT rabotat´ na vashu kompaniyu? URL: http://andrey-korotkov.ru/ (data obrashcheniya: 03.11.2016). 510 0# _$aKuznetsov A. S. Obshchestvennyy kontrol´, gosudarstvennyy kontrol´, gosudarstvennyy audit: k voprosu o sootnoshenii ponyatiy. Gosudarstvennyy audit. Pravo. Ekonomika. 2012. № 3. S. 113–117. 510 0# _$aKurbanov A. Kh. Formirovanie i razvitie metodologii autsorsinga (na primere voennoy organizatsii gosudarstva). Issledovanie innovatsionnogo potentsiala obshchestva i formirovanie napravleniy ego strategicheskogo razvitiya. Materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii: v 2 t. 2011. S. 171–182. 510 0# _$aKurbanov A. Kh. Autsorsing v sistemakh publichnogo upravleniya i menedzhmenta: metodologicheskie i kontseptual´nye osnovy organizatsii i razvitiya : diss.... d-ra ekon. nauk : 08.00.05 / Yugo-Zap. gos. un-t. Sankt-Peterburg, 2012. 354 s. 510 0# _$aLupikova E. V. 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