title: Ð¢ÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¸ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ñ: Ð³Ð»Ð¾Ð±Ð°Ð»ÑÐ½Ð°Ñ ÑÐ½Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð¸ Ð´Ð¸ÑÑÐµÑÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐ¹ Ð¿Ð¾Ð´Ñ Ð¾Ð´
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Trends in the development of accounting of government agencies in Russia and China: global unification and differentiated approach
Creators: name: Ð¨Ð¸ Ð¥ÑÐ½ÑÑÐ½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð´Ð»Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð² Ð² Ð Ð¾ÑÑÐ¸Ð¸
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ Ð´Ð»Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð² Ð² ÐÐ¸ÑÐ°Ðµ
ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¹ Ð² Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼ ÑÑÐµÑÐµ
Ð³Ð»Ð¾Ð±Ð°Ð»ÑÐ½Ð°Ñ Ð³Ð°ÑÐ¼Ð¾Ð½Ð¸Ð·Ð°ÑÐ¸Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
Ð´Ð¸ÑÑÐµÑÐµÐ½ÑÐ¸Ð°ÑÐ¸Ñ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°
accounting for government agencies in Russia
accounting for government agencies in China
comparative analysis of accounting trends
global harmonization of accounting
accounting differentiation

description: Ð¦ÐµÐ»Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ â Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÑÐµÑÐ½ÑÑ Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿Ð¾Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ñ, Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ ÑÐ°Ð·Ð»Ð¸ÑÐ¸Ð¹ Ð¸ ÑÑÐ¾Ð´ÑÑÐ² Ð² Ð¿Ð¾Ð´ÑÐ¾Ð´Ð°Ñ Ðº Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð¼Ñ ÑÑÐµÑÑ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ Ð´Ð»Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð Ð¾ÑÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐ¾Ð¹ Ð¾Ð±Ð»Ð°ÑÑÐ¸. ÐÐ±ÑÐµÐºÑ:ÐÐ¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÐµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ñ. ÐÑÐµÐ´Ð¼ÐµÑ: Ð¢ÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð² ÐºÐ¾Ð½ÑÐµÐºÑÑÐµ Ð³Ð»Ð¾Ð±Ð°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ Ð½Ð°ÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð¹ ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÐ¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ñ. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÐµÐ»Ð¸ Ð±ÑÐ»Ð¸ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ñ Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: 1. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÐ½ÑÑ Ð¸ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½ÑÑ Ð°ÐºÑÐ¾Ð², ÑÐ¿ÑÐ°Ð²Ð»ÑÑÑÐ¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¼ ÑÑÐµÑÐ¾Ð¼ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð² Ð Ð¾ÑÑÐ¸Ð¸. 2. ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ð¸ Ð² ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð½Ð° Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½Ð¾Ð¼ ÑÑÐ¾Ð²Ð½Ðµ. 3. ÐÑÐ°ÑÐ°ÐºÑÐµÑÐ¸Ð·Ð¾Ð²Ð°ÑÑ Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ð¹ Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ñ. 4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð¼ÐµÑÐ¾Ð´Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑÐ¾Ð², Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð½ÐµÑÐµÑÐºÐ¸Ñ Ð¼Ð½Ð¾Ð¶ÐµÑÑÐ². 5. Ð¡ÑÐ¾ÑÐ¼ÑÐ»Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ ÐµÐ´Ð¸Ð½ÑÑ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ¾Ð² Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½ÑÑ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸ÑÑ Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ñ. Ð Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ: 1. Ð°Ð½Ð°Ð»Ð¸Ð· 2. Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ 3. ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ 4. Ð¾ÑÐ±Ð¾Ñ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°ÑÑÐ½Ð¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ 5. ÑÑÐ°ÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¾-Ð¼Ð°ÑÐµÐ¼Ð°ÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ.
description: The purpose of the final qualification work is to conduct a comparative analysis of accounting principles of public institutions in Russia and China, to identify the different and similarities in the approaches to accounting, as well as a proposal for public institutions in Russia to improve this area. Object:Public institutions in Russia and China Subject: Accounting Trends in the Context of Globalization and National Specificity of Public Institutions in Russia and China To achieve the goal, the following tasks were set and solved: 1. To analyze the legislative and regulatory acts governing the accounting of public institutions in Russia. 2. To study the main trends in the development of accounting of public institutions at the international level. 3. To characterize and analyze the features of public institutions in Russia and China. 4. To develop methods for assessing the performance of public universities, using the methodology of fuzzy sets. 5. Formulate recommendations for the implementation of uniform accounting standards in public institutions in Russia and China. The following methods were used in the final qualification work: 1. analysis 2. generalization 3. comparison 4. selection and analysis of scientific information 5. statistical and economic-mathematical methods.