СОВЕРШЕНСТВОВАНИЕ ФОРМИРОВАНИЯ ИНФОРМАЦИИ О ГОСУДАРСТВЕННОЙ ПОМОЩИ В БУХГАЛТЕРСКОМ УЧЕТЕ И ОТЧЕТНОСТИ СУБЪЕКТОВ АГРАРНОЙ СФЕРЫ
Аннотация
Сельское хозяйство играет огромную роль в экономике России и является одной из наиболее стабильно и быстрорастущих ее отраслей. Опыт ведения сельского хозяйства в аграрно развитых европейских странах подтверждает, что специфика данной отрасли обусловливает активное вмешательство государства в процесс ее функционирования. На поддержку сельского хозяйства нашей страны выделяются огромные ресурсы. Постоянно совершенствуются механизмы субсидирования отрасли сельского хозяйства в России. В этой связи система бухгалтерского учета и бухгалтерской отчетности, выступая в качестве информационного источника обеспечения управления, должна адаптироваться к происходящим изменениям во внешней среде функционирования современных сельскохозяйственных организаций, обусловленным, в том числе, совершенствованием механизма государственного субсидирования. В проведенном исследовании дана оценка бухгалтерского учета государственной помощи и формирования показателей бухгалтерской отчетности на примере сельскохозяйственных организаций Воронежской области и разработаны направления дальнейшего развития. Полученные результаты позволят усовершенствовать порядок формирования информационной базы для принятия управленческих решений при распределении и анализе эффективности государственной помощи в аграрных формированиях.
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