Current state and assessment of the current practice of authorizing expenditures of public institutions
https://doi.org/10.53315/2949-1177-2023-2-4-90-104
Abstract
The process of accounting (budget) accounting in the public sector of the economy is in continuous transformation. Every year, many legislative changes are made to the accounting procedure and the preparation of financial statements. One of the sections of accounting that is of particular interest to accountants of government institutions is the accounting of transactions for authorizing budget expenditures, which has been conducted since 2004 after the approval by the order of the Ministry of Finance of Russia of the relevant Instruction with subsequent additions made to it. The article reveals the current state and assesses the current practice of authorizing expenditures of government institutions.
About the Authors
N. B. Berikova
Kalmyk State University named after B.B. Gorodovikova
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
N. Ts. Pavlova
Kalmyk State University named after B.B. Gorodovikova
Russian Federation
Russian Federation
Candidate of Economic Sciences, Associate Professor
Elista
D. V. Mandzhieva
Kalmyk State University named after B.B. Gorodovikova
Russian Federation
Russian Federation
Senior Lecturer
Elista
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Review
For citations:
Berikova N.B., Pavlova N.Ts., Mandzhieva D.V. Current state and assessment of the current practice of authorizing expenditures of public institutions. Economic policy and financial resources. 2023;2(4):90-104. (In Russ.) https://doi.org/10.53315/2949-1177-2023-2-4-90-104
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