Open AccessANALYSIS OF FINANCIAL, ECONOMIC, ECONOMIC ACCOUNTING IN PUBLIC INSTITUTIONS
Author(s) -
А. А. Бексултанов,
T.A. Tagaev
Publication year - 2020
Publication title -
vestnik kyrgyzskogo gosudarstvennogo universiteta stroitelʹstva, transporta i arhitektury im.n.isanova/n.isanov atyndagy kyrgyz mamlekettik kuruluš,transport žana arhitektura universitetinin žarčysy
Language(s) - English
Resource type - Journals
eISSN - 1694-8181
pISSN - 1694-5298
DOI - 10.35803/1694-5298.2020.1.175-180
Subject(s) - accounting , accounting management , accounting information system , institution , management accounting , financial analysis , business , financial institution , financial management , control (management) , financial statement analysis , public institution , project accounting , finance , accounting standard , economics , political science , management , law
The article discusses the analysis of financial, economic, economic accounting in state institutions. In the field of management, part of the analysis is the basis of management, the tasks and functions of analysis are indicated. For the analysis, mainly used information from financial statements. Also, analysis tasks, analysis steps, analysis methods are considered to correctly use the information for the above types of analysis.In addition, the article indicates the responsibility of the head of the budget institution and its functions for the effective development of the institution. The main tasks of the head are: organization of accounting and internal control system in a budget institution; organization of a document management system in a budget institution, including for the organization of storage of primary accounting documents, accounting registers and financial reporting forms; timely provision of reliable financial statements of a budget institution; approval of job descriptions for accounting staff.