home Accounting, audit Books Organizatsiya accounting in the budgetary institutions - SVriko S.V.

Organizatsiya accounting in the budgetary institutions - SVriko S.V.

1.3. Principles of the organization of the accounting region

Pіd principles of the organization of the accounting area are rozumitimo basics vihіdnі pogodnya vidpііdnoї sistemi. Vitschiznya school of the accounting region uncompensively formulated a system of principles for the organization of the accounting region, yaka nini is represented by a two-way warrants (Table 1.1): the first lie on the collection of authors in the warehouse of AM Kuzminsky, V. V. Sopka and V. P. Zavgorodny [11, c . 20-23]; Other - M. T. Bilousi [5, p. 300-305].

Table 1.1

ВИТЧИЗНЯНІ PRINCIPLES ORGANIZATION OF THE ACCOUNTING OBLIKU , PROponovany at SPECIAL DISTRICT LITERATURY

Note: The sign "+" means, but the principle of leaning, and "-" - do not lay systems; Napivzhirnim font seen the principle, spilny for both systems.

Yak vyplivaє z tabl. 1.1, oboi variantam sistemi base positions of the organi zations of the accounting region lie on the principle:

• The principle of no - continuity - of the post -communist impulses of the regional process, the hour of the departure of concrete wanderers;
• The principle of proportionality - the rationality of the protection of property and property - the absence of poverty - the vikonavtsiv - the accounting of public accounts;
• The principle of straightforwardness - the rationality of organizations and information flows in the regions of the regional process;
• The principle of rhythmic - rivnernogo nadohodzhennya vhііdnikh danii і vidichi vihіdnosti іnformatsії.

Reshta principle, Hoe stinking not є spilnim for the designation of systems, not mensh important in the organization of the accounting region. Tom skharakterizyemo kozhny iz them napisannіshe.

• The principle of accuracy is imposed by the systems of accounting in the yak tіlіsnoї sistemi, істотні знаки not to be brought up to the authorities of the housing and public utilities;
• The principle of the all- embracing needs of vrachuvannya vseh intrinshnyh zv'yazyv i іііdіshen 'y sistemі, usіh factorі, yakі vplyvayut na її functііонування;
• The principle of subordination means ієррхічну преддову елементів і відносн for beforehand in the form of viznacheniyami критеріями;
• The principle of dynamism in the installation, all characteristics of the system, majut rozglyadatisya not yak postiny, and yak bezpernivno zmіnjuvanni to svoe protylezhnosti;
• The principle of vipergezhuvalnogo vidobrazhennya viplivaє z nayavnostі problems, rozv'yazannya yakikh prodictovan an hour, scho perebacha prognozuvaniya naybіlsh vіrogіdnu stanu doslіzhuvanoi sistemi in Maybutnomu;
• The principle of systems of abstraction in the fields of the past in the viznachennyi themselves, in different parts of the system, in the form of ices, and in the growth;
• The principle of adaptability means pristosuvannya incentives and functions of the accounting region to the specific minds of management;
• The principle of paralelism is falsified by obovyazkov's involvement in the accounting system in the leather self-government manor;
• The principle of paralelnosty vimagae of a one- hour paralelny vikonannya regional procedures stosovno riznikh zmіstom gospodarskikh opetsііy, zdіysnyuvanyh sub'ektami gospodarjuvannya;
• І nareşti - the principle of specialization and co-operation , which is traditionally imposed by the rules of the accounting functions.