development of the Scientific School of the financial university in the field of accounting-analytical and control Systems in the Modern Economy

Abstract

The article is devoted to the formation and development of the scientific school of accounting, analytical and control systems of the Financial University. As the basic provisions of the school, the principle of methodological unity of accounting, analysis and audit (control) and its role in information support and decision- making at different levels of management, harmonization and interconnection of methodological documents used by different governing bodies to regulate the activities of economic entities of the main organizational and legal forms At the same time, an organization with a risk-oriented approach, a consistent increase in efficiency and the implementation of a development strategy for managed objects is ensured, which is the basis for the compliance of legislative, regulatory acts and methodological documents adopted at different levels. The following areas of research have been identified as key issues of updating and adapting the school to the modern stage of economic development: improving the methodology and methodology for developing reporting of economic entities, taking into account changes in their organizational structures (corporate reporting), including consolidated reporting, reporting in the format of sustainable development, containing a wide range of non-financial information (ESG agenda) and integrated reporting, as well as strengthening the role of internal (production, management) control, based on new opportunities, information and communication systems; the formation of internal and external control and audit systems of various directions, facilitating reliable feedback between production and management bodies; strengthening and developing the interaction of accounting systems (accounting, operational production, statistical) of all levels to create on this basis high-quality databases for information support of management; increasing the efficiency of all parts of the national economy and implementing the strategy for the development of the economy of the country, regions and industries. When considering these issues, the evolution of scientific research is shown, in which specialists from the Financial University and other leading universities in Russia participate. Within the Financial University, the school of accounting, analytical and control systems in the modern economy is headed by Roman Petrovich Bulyga, Doctor of Economics, postgraduate professor and doctoral student at the Financial University, head of the Department of Economic Analysis and Audit, Department of Audit and Corporate Reporting, and currently — Department of Audit and Corporate Reporting.