с 01.01.2020 по настоящее время
Екатеринбург, Свердловская область, Россия
ВАК 5.2.3 Региональная и отраслевая экономика
УДК 33 Экономика. Экономические науки
ГРНТИ 06.00 ЭКОНОМИКА И ЭКОНОМИЧЕСКИЕ НАУКИ
ГРНТИ 06.35 Учетно-экономические науки
ТБК 7752 Финансовый учет
В статье рассматриваются возможности применения Международных стандартов финансовой отчетности для общественного сектора в российских университетах для повышения подотчетности при принятии решений по подготовке бюджета. Внедрение Международных стандартов финансовой отчетности для общественного сектора (IPSAS) является важным шагом для оптимизации подготовки бюджетов высших учебных заведений. Цель исследования состоит в раскрытии содержательных аспектов внедрения Международных стандартов финансовой отчетности для общественного сектора для обеспечения подотчетности и прозрачности бюджетной финансовой отчетности университетов. В процессе исследования были использованы такие методы, как индукция, дедукция, анализ и синтез. Результат исследования выражается в обосновании важности подготовки бюджетов для высших учебных заведений Российской Федерации в соответствии с Международными стандартами финансовой отчетности для общественного сектора.
инновационная активность, механизм управления развитием, система показателей, программа инновационного развития, промышленное предприятие
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