出版社:Odessa National Polytechnic University Institute of Business, Economics and Information Technologies
摘要:This paper investigates the problem of restructuring accounting budgetary institutions and the importance of implementing common methodological basis of accounting, examines key areas of improvement for accounting and reporting, also examines the use of public sector national standards based on international. Keywords: public institutions, improvement, strategy, budget estimates revenues and expenditures, chart of accounts, international standards