СОВЕРШЕНСТВОВАНИЕ ФОРМИРОВАНИЯ ИНФОРМАЦИИ О ГОСУДАРСТВЕННОЙ ПОМОЩИ В БУХГАЛТЕРСКОМ УЧЕТЕ И ОТЧЕТНОСТИ СУБЪЕКТОВ АГРАРНОЙ СФЕРЫ

  • Victoria B. Malitskaya Российский экономический университет имени Г.В. Плеханова
  • Natalia N. Volkova Воронежский государственный аграрный университет имени императора Петра I
  • Anastasia A. Aksenova Российский экономический университет имени Г.В. Плеханова
  • Irina E. Konovalenko Российский экономический университет имени Г.В. Плеханова
  • Dmitry N. Osyanin Российский экономический университет имени Г.В. Плеханова
Ключевые слова: аграрные формирования, бухгалтерский учет, бухгалтерская отчетность, государственная помощь, государственная программа, механизмы субсидирования, сельское хозяйство, субсидии

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.

Скачивания

Данные скачивания пока не доступны.

Биографии авторов

Victoria B. Malitskaya, Российский экономический университет имени Г.В. Плеханова

профессор кафедры бухгалтерского учета и налогообложения

Natalia N. Volkova, Воронежский государственный аграрный университет имени императора Петра I

доцент кафедры бухгалтерского учета и аудита

Anastasia A. Aksenova, Российский экономический университет имени Г.В. Плеханова

доцент кафедры бухгалтерского учета и налогообложения

Irina E. Konovalenko, Российский экономический университет имени Г.В. Плеханова

старший преподаватель кафедры бухгалтерского учета и налогообложения

Dmitry N. Osyanin, Российский экономический университет имени Г.В. Плеханова

 доцент кафедры бухгалтерского учета и налогообложения

Литература

Adams C. A commentary on: Corporate social responsibility reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 2008, vol. 21, no. 3, pp. 365–370. https://doi.org/10.1108/09513570810863950

Ahmed K., Chalmers K., Khlif H. A meta-analysis of IFRS adoption effects. The International Journal of Accounting, 2013, vol. 48, no. 2, pp. 173–217. https://doi.org/10.1016/j.intacc.2013.04.002

Akhmadeev R., Morozova T., Voronkova O., Sitnov A. Targets determination model for vat risks mitigation at B2B marketplaces. Entrepreneurship and Sustainability Issues, 2019, vol. 7, no. 2, pp. 1197-1216. https://doi.org/10.9770/jesi.2019.7.2(28)

Beisland L.A., Frestad D. How fair-value accounting can influence firm hedging. Review of Derivatives Research, 2013, vol. 16, pp. 193–217. https://doi.org/10.1007/s11147-012-9084-y

Boyko N.A., Chvileva T.A., Romasheva N.V. The impact of coal companies on the socio-economic development of coal mining regions and its assessment. Ugol, 2019, vol. 11, pp. 48-53. https://doi.org/10.18796/0041-5790-2019-11-48-53

Bykanova O.A., Akhmadeev R.G., Glubokova N.Y., Kravchuk I.S. The global market of roundwood: Financial aspects. Bulgarian Journal of Agricultural Science, 2018, vol. 24, no. 1, pp. 8-16. https://www.agrojournal.org/24/01-02.pdf

Caims D. The implications of IAS/IFRS for UK companies. International Journal of Disclosure and Governance1, 2004, vol. 1, pp. 107–118. https://doi.org/10.1057/palgrave.jdg.2040017

Dudukalov E.V., Spabekov G.O., Kashirskaya L.V., Sevbitov A.V., Voronkova O.Y., Vasyutkina L.V. Fiscal goals of regulating the activities of the institute of controlled foreign companies in the digital economy. Entrepreneurship and Sustainability Issues, 2020, vol. 8, no. 2, pp. 972-983. https://doi.org/10.9770/jesi.2020.8.2(59)

Fomina L. Special budgetary assistance. Conditions, tax implications and accounting for small business subsidies. Financial newspaper, 2020, vol. 21, pp. 16-23.

Kokorev N.A. Accounting for targeted financing of agricultural organizations in the form of state aid. Agricultural accounting, 2019, vol. 9, pp. 27-39.

Kozmenkovа S.V. Formation of Information on State Aid in Accounting and Reporting under Russian and International Standards. International Accounting, 2014, vol. 27, pp. 12-23.

Lehoux L., Duck H., Akhmadeev R., Morozova T., Bykanova O. Sustainable development facets: Taxation solutions for the energy industry. Journal of Security and Sustainability Issues, 2019, vol. 9, no. 2, pp. 457-472. https://doi.org/10.9770/jssi.2019.9.2(8)

Leuz C. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany’s New Market. Journal of Accounting Research, 2003, vol. 41, no. 3, pp. 445–472. http://dx.doi.org/10.2139/ssrn.275348

Loureiro G., Taboada A.G. Do improvements in the information environment enhance insiders’ ability to learn from outsiders? Journal of Accounting Research, 2015, vol. 53, no. 4, pp. 863–905. https://dx.doi.org/10.2139/ssrn.2587836

Malarev V., Bogdanov I., Senchilo N. Algorithm for automatic compensation of voltage dips in power supply of industrial facilities. Journal of Applied Engineering Science, 2020, vol. 18, no. 2, pp. 173-180. https://doi.org/10.5937/jaes18-26361

Milne M., Patten D. Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing & Accountability Journal, 2002, vol. 15, no. 3, pp. 372–405. http://dx.doi.org/10.1108/09513570210435889

Morozova T.V., Akhmadeev R.G., Bykanova O.A., Philippova N.V. Harmonizing the valuation standards of the EEU agricultiral companies. International Journal of Recent Technology and Engineering, 2019, vol. 8, no. 1, pp. 2167-2177. https://www.ijrte.org/wp-content/uploads/papers/v8i1/A1942058119.pdf

Movchan I.B., Yakovleva A.A. Refined assessment of seismic microzonation with a priori data optimisation. Journal of Mining Institute, 2019, vol. 236, pp. 133-141. https://doi.org/10.31897/PMI.2019.2.133

Müller M.A., Riedl E.J., Sellhorn T. Recognition versus disclosure of fair values. The Accounting Review, 2015, vol. 90, no. 6, pp. 2411–2447. https://www.jstor.org/stable/26550617

Nuriyeva R.I. Development of Accounting and Control of the Targeted Use of Budget Funds in Agricultural Organizations: abstract of dissertation. The Cuban State Agrarian University. 2016, p. 24.

On Approval of State Programme of the Voronezh Region Development of Agriculture, Food Production and Agriculture Market Infrastructure – regulation of the Voronezh region government dated December 13, 2013 № 1088 (ed. dated April 28, 2018). http://pravo.gov.ru/proxy/ips/?docbody=&nd=102169429

On Approval of the Order of Providing Assistance from the Regional Budget to Agricultural Producers (Excluding the People with Small Personal Land Plots), to the Organizations of the Agro-Industrial Complex Regardless of Their Organizational and Legal Forms and Peasant (Farmer) Farms, Agricultural Consumer Cooperatives for Reimbursement of Part of the Costs of Paying Interest on Investment Loans (Credits) Regulation of the Voronezh region government dated October 19, 2018 № 910 (ed. September 03, 2020). https://docs.cntd.ru/document/550223931

On Approval of the Order of Provision of Regional Budget Subsidies to Agricultural Producers (Excluding the People with a Small Farm) for Floating Support to Seed Breeding and Development of Production of Seed Potato and Outdoor Vegetables for 2016: Regulation of the Voronezh region government dated March 18, 2016 № 164 (ed. dated June 30, 2016). https://docs.cntd.ru/document/432979504

On Approval of the Order of Provision of Regional Budget Subsidies to Agricultural Producers, Excluding the People with a Small Farm and Agricultural Credit Consumer Cooperatives, to Compensate Part of Costs to Support Milk Production: Regulation of the Voronezh region government dated 28.12.2019 № 1312. https://docs.cntd.ru/document/561699251

On Approval of the Order of Provision of Subsidies to the Agricultural Producers (Excluding the People with a Small Farm and Agricultural Credit Consumer Cooperatives) to Support Elite Seed Breeding and to Compensate Part of Seed Production Costs: Regulation of the Voronezh region government dated February 07, 2018 № 110 (ed. dated August 26, 2020). https://docs.cntd.ru/document/446652302

On State Programme of Agriculture Development and Regulation of the Market of Agricultural Products, Raw Materials and Food for 2013-2020. The Russian government regulation dated July 14, 2012 № 717 (ed. dated September 06, 2018). http://www.consultant.ru/document/cons_doc_LAW_133795/

Order of the Finance Ministry of the Russian Federation dated October 16, 2000 № 92n On Approval of Regulations on Accounting. Accounting of State Aid in Russian Accounting Standard 13/200. Accounting Standards. p. 240. http://www.consultant.ru/document/cons_doc_LAW_29296/

Patten D. An insider’s reflection on quantitative research in the social and environmental disclosure domain. Critical Perspectives on Accounting, 2015, vol. 32, pp. 45–50. https://doi.org/10.1016/j.cpa.2015.04.006

Pechenkin V.G. Methodological aspects of assessing the effectiveness of government subsidies. Bulletin of the Irkutsk State Economic Academy, 2010, vol. 2, pp. 21-23.

Peter C., Fiore A., Hagemann U. Improving the accounting of field emissions in the carbon footprint of agricultural products: a comparison of default IPCC methods with readily available medium-effort modeling approaches. The International Journal of Life Cycle Assessment, 2016, vol. 21, pp. 791–805. https://doi.org/10.1007/s11367-016-1056-2

Rahman P.A. Analysis of stationary availability factor of two-level backbone computer networks with arbitrary topology. Journal of Physics: Conference Series, 2018, vol. 1015, no. 2. https://doi.org/10.1088/1742-6596/1015/2/022016

Sharonova E.A. Accounting for “coronavirus” subsidies. General ledger, 2020, vol. 12, pp. 6-21.

Strizhenok A.V., Ivanov A.V. Monitoring of air pollution in the area affected by the storage of primary oil refining waste. Journal of Ecological Engineering, 2021, vol. 22, no. 1, pp. 60-67. https://doi.org/10.12911/22998993/128873

Susiarjo G., Sreenath S.N., Vali A.M. Optimum Supportable Global Population: Water Accounting and Dietary Considerations. Environment, Development and Sustainability, 2006, vol. 8, no. 3, pp. 313–349. https://doi.org/10.1007/s10668-005-6979-x

Zakharov K.V., Terehova A.A., Kozlov V.N., Bobkova E.Y., Grigoryants I.A. Problems of nature protection in Moscow. Paper presented at the IOP Conference Series: Earth and Environmental Science, 2020, vol. 548, no. 5. https://doi.org/10.1088/1755-1315/548/5/052031

Zvereva A., Akhmadeev R., Morozova T., Bykanova O., Avvakumova I. Improving access to environmental information for the subjects of tax relations. 20th International Multidisciplinary Scientific Geoconference SGEM 2020, 2020, pp. 279-284. https://doi.org/10.5593/sgem2020/5.2/s21.034

Zhukovskyy V., Zhukovska N., Vlasyuk A., Safonyk A. Method of forensic analysis for compromising carrier-lock algorithm on 3G modem firmware. 2019 IEEE 2nd Ukraine Conference on Electrical and Computer Engineering (UKRCON), 2019, pp. 1179-1182. https://doi.org/10.1109/UKRCON.2019.8879941


Просмотров аннотации: 73
Загрузок PDF: 44
Опубликован
2021-06-30
Как цитировать
Malitskaya, V., Volkova, N., Aksenova, A., Konovalenko, I., & Osyanin, D. (2021). СОВЕРШЕНСТВОВАНИЕ ФОРМИРОВАНИЯ ИНФОРМАЦИИ О ГОСУДАРСТВЕННОЙ ПОМОЩИ В БУХГАЛТЕРСКОМ УЧЕТЕ И ОТЧЕТНОСТИ СУБЪЕКТОВ АГРАРНОЙ СФЕРЫ. Siberian Journal of Life Sciences and Agriculture, 13(3), 305-320. https://doi.org/10.12731/2658-6649-2021-13-3-305-320
Раздел
Междисциплинарные исследования