期刊名称：Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
印刷版ISSN：1994-1749
出版年度：2020
期号：1
DOI：10.26642/pbo-2020-1(45)-41-47
语种：English
出版社：Zhytomyr State University of Technology
摘要：The article clarifies that public-private partnership is one of the long-term forms of public-private cooperation aimed at gaining both economic and social benefits in the future. In the course of the research, public-private partnership risks were identified and systematized, and it was argued that the degree of public-private risk transfer within the framework of their cooperation had a direct impact on the costs of partners, and thus could result in savings for business partners. The elements of accounting organization regarding the regulation of risks of public-private partnership (identification of potential risks of partnership, calculation of degree of potential risks of partnership, conclusion of the contract on public-private partnership, distribution of risks between partners, methods of managing risks of partnership) are characterized. It is proposed to distribute risks between partners across the three risk groups: 1) risks that are most often accepted by the private party; 2) risks that most often relate to public partner management; 3) risks that are common to both partners. The proposals developed help to form a partner risk sharing card and take into account the principle of optimal risk control by one partner.
其他摘要：У статті з’ясовано, що публічно-приватне партнерство є однією із довгострокових форм співпраці державного та приватного секторів, яка спрямована на отримання як економічних, так і соціальних вигод у майбутньому. У процесі дослідження здійснено ідентифікац
