РЕФОРМИРОВАНИЕ БУХГАЛТЕРСКОГО УЧЕТА В БЮДЖЕТНЫХ УЧРЕЖДЕНИЯХ УКРАИНЫ

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<ul><li><p>. 130/2011 ~ 57 ~ </p><p>: 657.47 . , . </p><p> . </p><p> . : , , , </p><p> , . . </p><p> . </p><p> : , , , - , </p><p>The article is devoted to the research of preconditions and necessity of accounting in budget institutions under their reformation. The research of changes and theoretical background of state budget execution accounting taking into consideration the international experience concerning this matter. </p><p>Key Words: accounting, budget organization, reformation, strategy of the modernization system of accouting in the governmental sphere, Government treasury of Ukraine. </p><p> -</p><p> - , . </p><p> -, - . , - , ' - , " " . , - , . , - . </p><p> - , , . , - : ., ., . -, ., . , : ., ., . - , - . , - -, . </p><p> , - . </p><p> . , - , -</p><p> - , - ' , ' - . , - . - . : -</p><p> ; </p><p>; - </p><p> [5, c. 30-31]. -</p><p> , , '-. - , : , , - , - , - , . </p><p> , - - . ' - . - , - , , , '. - , : , ( -</p><p> ., 2011</p></li><li><p>~ 58 ~ </p><p>). - , '. , - . . [4, c. 36-38]. </p><p> - , -, ', - . : </p><p>( ); (-</p><p> ); </p><p>, -</p><p> - . </p><p> - - . , , - , -, . - 9 . - . </p><p>- - ' - </p><p>- </p><p>- - </p><p>- </p><p>- - </p><p>. : </p><p> , - , . </p><p> , - . , - , , : , , - -- , - , - [4, .34]. </p><p>, , . , - - . - </p><p> . , , . - . - - . </p><p> 1. 7 2010 N2592-VI [-</p><p> ] // : []. : http://www. kodeksy.org.uabudg/1.htm. 2. " " 16 1999 . 996- [ ] // : []. : http://www. zakon1.rada.gov.ua.htm. 3. 2007-2015 : [ 16.01.2007 . 34] [ ] // : []. : http://www.minfin.gov.uacontrol/uk/publish/printable.htm. 4. .. []:[] / .. .: , 2010. 656. 5. .. [] / .. .: -, 2007. 195 . 6. .. [] / .. .: , 2009. 412. 7. .. []: [] / .. .: , 2006. 243. 8. .. : . . . : 08.06.04 / .. / - . , 2004. 27c. 9. .. : . . . : 08.04.01 / .. / . , 2006. 19. 10. .. []:[] / ... .: , 1998. 371. </p><p> 18 .0 2 . 11 </p></li></ul>

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