摘要：The analysis of main rates of activity of state enterprises, included in hundred most enterprises, was realized. It was established, that the rates of financial-property condition are not satisfactory that causes the unprofitable activity of enterprises. Such situation conditions additional budgetary financing of state enterprises as capitalization, subsidy, preferential crediting that negatively influences budgetary regulation. More effective management of financial-economic activity of state enterprises is favored especially by the grounded informational base, included in reporting. The content load of different forms of obligatory and non-obligatory reporting was studied by the method of comparison and analogues, on which base the matrix of coordination of the rates of forms of obligatory reporting of state enterprises for receiving the data about the influence of separate rates on condition and movement of capital and resources was constructed. State enterprises were offered to include in the reporting non-financial rates that characterize social, environmental and organizational components of activity, regulated in some countries of the world. On the base of financial and non-financial reporting it is recommended to elaborate for state enterprises the generalizing report on management with key rates that allow stakeholders and supervision council to assess the level of managerial activity, realized by leaders.
关键词：state enterprises;financial reporting;non-financial rates;management of state enterprise;assessment of activity.
