Open AccessIMPROVEMENT OF INFORMATION QUALITY ON STATE ASSISTANCE IN ACCOUNTING AND REPORTING OF AGRICULTURAL COMPANIES
Author(s) -
Victoria B. Malitskaya,
Natalia N. Volkova,
Anastasia A. Aksenova,
Irina E. Konovalenko,
D.N. Osyanin
Publication year - 2021
Publication title -
siberian journal of life sciences and agriculture
Language(s) - English
Resource type - Journals
eISSN - 2658-6657
pISSN - 2658-6649
DOI - 10.12731/2658-6649-2021-13-3-305-320
Subject(s) - subsidy , agriculture , accounting information system , agrarian society , business , quality (philosophy) , accounting , management accounting , state (computer science) , economics , market economy , ecology , philosophy , epistemology , algorithm , computer science , biology
Agriculture is of great importance for the Russian economy and is one of its most stable and fast growing sectors. The farming experience in the European agro developed countries confirms the need for active state intervention explained by the special features of the sector. Our country allocates huge resources to support of agriculture. Russia’s mechanisms of agricultural subsidies are improved on a constant basis meaning that the accounting and financial reporting systems as information tools of management should be adapted to the functional changes in modern agricultural companies, including improvement of subsidy mechanisms. Our research assesses accounting for state aid and formation of accounting reporting indicators taking agricultural firms of the Voronezh region as an example. It also develops the directions of further activities. The results will help improve the information basis for managerial decisions when distributing and analyzing effectiveness of state aid in the agrarian firms.