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Author
Kondratyuk Iryna (Ukrainian State University of Finance and International Trade)
Title
Financial Results of Government Units Sector of Ukraine
Finansowe wyniki sektora jednostek rządowych Ukrainy
Source
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2010, nr 145, s. 47-53, rys., bibliogr. 12 poz.
Research Papers of Wrocław University of Economics
Issue title
Quantitative Methods in Accounting and Finance
Keyword
Wynik finansowy, Budżet państwa, Księgowość, Finanse państwa
Financial performance, State budget, Bookkeeping, State finance
Note
streszcz., summ.
Country
Ukraina
Ukraine
Abstract
W księgowości wykonania budżetu wykorzystuje się metodę kasową. W księgowości dysponentów środków budżetowych wykorzystuje się metodę doliczeniową. Ten dualizm metod księgowości pociąga za sobą różnice w obliczeniu oddzielnych operacji. Zatem finansowe wyniki działalności zarówno dysponentów środków budżetowych, jak i instytucji sektora ogólnego państwowego mogą być traktowane jedynie jako indykator efektywności wykorzystania środków budżetowych. (abstrakt oryginalny)

The application of cash method in budget execution accounting and accrued method in budgetary funds administrators (BFA) accounting is the cause of differences in separate operations in actual determination of the same accounting object. The financial results of BFA activity as government units, including social security funds sector institutions, and as primary units of budget system are performed rather as an indicator of budgetary funds efficiency than an indicator of financial results activity. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
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  1. Budget Code of Ukraine, Law of Ukraine dated 21.06.2001, No. 2542-III [in Ukrainian].
  2. Economic Code of Ukraine, Law of Ukraine dated 16.01.2003, No. 436-IV [in Ukrainian].
  3. Horunzhak N.M., Problems and assumptions of unification of accounting in the government sector, Galician Economic Bulletin 2009, No. 2 [in Ukrainian].
  4. Lovinska L.G., Svirko S.V., Efimenko T.I., Kantsurov O.O., Financial Accounting in Public Sector: An International Approach. Part 7,State Publishing House "Agricultural Sciences", Kyiv 2009 [in Ukrainian].
  5. On Approval of the Classification of Institutional Sectors of the Economy of Ukraine, decree of the State Statistics Committee of Ukraine dated 18.04.2005, No. 96 [in Ukrainian].
  6. On Approval of the Strategy of Modernization of Accounting in the Public Sector for the Period 2007-2015, decree of the Cabinet of Ministers of Ukraine dated 16.01.2007, No. 34 [in Ukrainian].
  7. On the Budget Classification and Its Implementation, decree of the Ministry of Finance of Ukraine dated 27.12.2001, No. 604 [in Ukrainian].
  8. On the State Budget of Ukraine for 2006, Law of Ukraine dated 20.12.2005, No. 3235-IV [in Ukrainian].
  9. On the State Budget of Ukraine for 2007, Law of Ukraine dated 19.12.2006, No. 489-V [in Ukrainian].
  10. On the State Budget of Ukraine for 2008, Law of Ukraine dated 28.12.2007, No. 107-VI [in Ukrainian].
  11. On the State Budget of Ukraine for 2009, Law of Ukraine dated 26.12.2008, No. 835-VI [in Ukrainian].
  12. On the Introduction of the Intermediate Model of Transfer from the Opening of the Appropriations to the Payment under Funds Managers (Recipients) Liabilities, decree of the State Treasury of Ukraine dated 23.06.2006, No. 166 [in Ukrainian].
Cited by
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ISSN
1899-3192
Language
eng
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