期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2019
卷号：88
期号：2
DOI：10.26642/jen-2019-2(88)-121-127
语种：English
出版社：Zhytomyr State Technological University
摘要：The urgency of carrying out the scientific researches,connected with the influence of military actions on the accounting system is grounded. The basic directions of accounting development in the conditions of military operation conducting are singled out (accounting for the entities conducting military operations;accounting in the enterprises that perform the providing function in the course of military conflicts;accounting of the property of enterprises,which activities were directly influenced by military actions;accounting as a political tool for military conflicts). It is substantiated that the occurrence of military operations leads to the transformation of the accounting system in the direction of its simplification,both for the entities of their implementation,and in the enterprises that perform a providing function during military conflicts. It is revealed that the most important function of accounting during the war is a control function,the implementation of which allows to mobilize the resources needed to effectively counteract the aggressor country. It is established that in conditions of hybrid war domestic enterprises adjust the value of assets over which control has been lost. A perspective area of research is the consideration of accounting as a political tool in the conditions of military operation conducting.
其他摘要：Обґрунтовано актуальність проведення наукових досліджень,пов’язаних з впливом воєнних дій на систему обліку. Виокремлено основні напрями розвитку бухгалтерського обліку в умовах здійснення військових дій (облік у суб’єктів проведення воєнних дій;облік н
关键词：history of accounting;military actions;hybrid war
其他关键词：історіяісторія бухгалтерського обліку;воєнні дії;гібридна війна. бухгалтерського обліку;воєнні дії;гібридна війна
