Accounting. Analysis. Auditing最新文献_第10页

Comparative analysis of accesses to determining the controlling Essence 确定控制本质途径的比较分析

Accounting. Analysis. Auditing Pub Date : 2022-06-29 DOI: 10.26794/2408-9303-2022-9-3-27-38

I. Lipatova, N. V. Savina, T. Pluzhnikova

{"title":"Comparative analysis of accesses to determining the controlling Essence","authors":"I. Lipatova, N. V. Savina, T. Pluzhnikova","doi":"10.26794/2408-9303-2022-9-3-27-38","DOIUrl":"https://doi.org/10.26794/2408-9303-2022-9-3-27-38","url":null,"abstract":"The permanent change in the conditions for the functioning of the public sector, the emergence of new aims and the expansion of the range of tasks to be solved, the increased interest in the issues of the effectiveness of state and municipal government in the face of uncertainty lead to the emergence of new approaches, which are largely based on the use of advanced methods and management systems that have shown their effectiveness. One of them is controlling, which originally arose in the public sector, and also had developed in the commercial sector as a part of organization’s management. The purpose of the research is to reveal its essence from the point of view of various aspects and approaches, followed by highlighting current trends in the definition of this concept, as well as its methodology based on comparison, analysis, synthesis, analogies, grouping, systemic and logical approaches. The paper summarizes domestic scientific literature in this area and presents the studying results of the controlling concepts that have developed in international practice. Based on the identified distinctive features, the authors made a conclusion about the approach to its interpretation that has developed in Russian scientific thought, the uniqueness of the concept under consideration, as well as the trends in considering its essence.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126188544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cost Management for Scientific research by an industrial Enterprise 工业企业科研成本管理

Accounting. Analysis. Auditing Pub Date : 2022-06-29 DOI: 10.26794/2408-9303-2022-9-3-52-63

I. E. Mizikovskii

{"title":"Cost Management for Scientific research by an industrial Enterprise","authors":"I. E. Mizikovskii","doi":"10.26794/2408-9303-2022-9-3-52-63","DOIUrl":"https://doi.org/10.26794/2408-9303-2022-9-3-52-63","url":null,"abstract":"The paper describes the issues of improving the existing methods and ways of structuring the information and instrumental space for making managerial decisions in scientific research (R&D) by industrial enterprises on their own. The model for managing the resources involved in this has a complex, ambivalent nature, since excessive savings can play a negative role in the results of research, however, in conditions of effective management, a complete absence of control over the state of costs by the subject of management is impossible. The way out of this ambiguous situation is seen in strengthening the verification of information entering the data processing system, as well as in incorporating into the considered information and instrumental space management accounting tools related to rationing, budget planning (budgeting), quantifying costs and calculating the cost of work by the direct costing method. The study goal is to develop an IIP that meets effective management requirements, capable of generating information relevant to situation-oriented, systemic and strategic types of decisions. The theoretical and methodological base is made up of process, system and operation-oriented types of scientific methods. Existing approaches to analytical cost accounting, verification of primary information, planning, standardization and accounting activities of industrial enterprises in the field of research and development are considered in detail. The introduction of the information and instrumental space of the proposed configuration into the management practice of the enterprise will allow, when conducting research, to significantly reduce the costs of persons responsible for the final business result, for searching and processing data, increase the reliability of the information fund and the quality of decisions made, optimize the cost estimate and accounting work.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114735060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Applying Fiscal Tools for Economic Development and Localization of CO VID‑ 19 Impacts on a Case Study of South America 运用财政工具促进经济发展和covid - 19影响的本地化——以南美洲为例

Accounting. Analysis. Auditing Pub Date : 2022-05-13 DOI: 10.26794/2408-9303-2022-9-2-61-71

E. Sidorova

{"title":"Applying Fiscal Tools for Economic Development and Localization of CO VID‑ 19 Impacts on a Case Study of South America","authors":"E. Sidorova","doi":"10.26794/2408-9303-2022-9-2-61-71","DOIUrl":"https://doi.org/10.26794/2408-9303-2022-9-2-61-71","url":null,"abstract":"The tax system of any country as a tool to fill the budget is never static, constantly subject to development and improvement, so it is relevant to study and apply its progressive elements used by different states. The subject of the study is the current tax transformation in Brazil, Argentina, Colombia, and its task is to study and apply its results, since the pandemic particularly affected the economies of developing countries. Countries of South America have been actively pursuing tax reforms since the middle of the last century, but localizing the effects of COVID‑19 requires tax changes in this area at the present time. The tax transformation in Brazil has involved a tax on dividends, capitalization of accumulated profits and dividends paid in kind, corporate income tax and corporate reorganizations. The tax transformation in Argentina also takes place in terms of income tax (restrictions on depreciation payments, permanent establishment), but there are also areas, such as tax haven policy, capital gains tax on non-residents of Argentina, and taxation of controlled foreign companies. The author carried the research on using general scientific methods of analysis, comparison, and deduction. The results of the study of tax transformation in South American countries can, considering the specifics of our economy, find practical implementation in the tax’s improvement system in the Russian Federation. Thus, it is proposed to adapt the following tax instruments in order to localize the effects of COVID‑19: tax loss carryforwards, deduction of R&D expenses.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121345394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Reflection of the Impact of Risks in Financial and Non-financial Reporting 财务报告与非财务报告中风险影响的反映

Accounting. Analysis. Auditing Pub Date : 2022-05-13 DOI: 10.26794/2408-9303-2022-9-2-50-60

M. Shtiller

引用次数: 1

Audit Markets in Russia and China 俄罗斯和中国的审计市场

Accounting. Analysis. Auditing Pub Date : 2022-05-13 DOI: 10.26794/2408-9303-2022-9-2-87-94

Yali Liu

{"title":"Audit Markets in Russia and China","authors":"Yali Liu","doi":"10.26794/2408-9303-2022-9-2-87-94","DOIUrl":"https://doi.org/10.26794/2408-9303-2022-9-2-87-94","url":null,"abstract":"This research describes and analyzes the auditing markets of two world powers, such as Russia and China. Russia has studied the concept of the development of auditing activities. This concept assumes the formation of a system for the development of the audit services market in Russia, which has unrealized opportunities for its improvement, considering modern realities. The article considers the current state of affairs in the industry, the existing legal framework, analyzes the role of the state in the market’s development for audit services in the country. The paper also presents the postulates of auditing in China, whose standards are closest to international norms and guidelines in several important aspects. In addition, China has developed a state audit using an executive regime. As a result of the study, the author revealed the relationship between the audit index and the fact of corruption, and proposed possible key directions for the development of the audit markets in Russia and China. Since audit is becoming an important area of world activity, contributing to the development of the economy, the purpose of this study is to identify the features of the development of the audit markets in Russia and China, its object is the audit market, and the subject is audit activities in these countries.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122319466","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Improving Corporate Reporting Based on an Intercompany Standard 基于公司间标准改进公司报告

Accounting. Analysis. Auditing Pub Date : 2022-05-13 DOI: 10.26794/2408-9303-2022-9-2-42-49

R. G. Osipova

引用次数: 2

History of economic Analysis Sevelopment in the Middle Urals 中乌拉尔地区经济分析发展史

Accounting. Analysis. Auditing Pub Date : 2022-05-13 DOI: 10.26794/2408-9303-2022-9-2-82-86

S. Boronenkova, A. Chepulyanis

引用次数: 0

Accounting and Statistics in China during the Ming Dynasty 中国明代的会计与统计

Accounting. Analysis. Auditing Pub Date : 2022-05-13 DOI: 10.26794/2408-9303-2022-9-2-72-81

M. Amurskaya

{"title":"Accounting and Statistics in China during the Ming Dynasty","authors":"M. Amurskaya","doi":"10.26794/2408-9303-2022-9-2-72-81","DOIUrl":"https://doi.org/10.26794/2408-9303-2022-9-2-72-81","url":null,"abstract":"Chinese experience attracts more and more researchers from all over the world, as the country has convincingly demonstrated economic success in recent decades. This study was carried out using methods of observation, sampling, grouping, systematization, comparison, generalization. The theoretical and practical materials in Chinese, Russian, and English were explored using a historical approach. the author highlighted the main milestones in the development of the national economy during the Ming dynasty (early, middle, and late periods) and noted their features. The principal normative documents regulating the statistics of the national economy and accounting have been brought in, including the “Laws of the Great Ming Dynasty.” The basics of state management of statistical and accounting work, based on the activities of six ministries, are considered. The practical significance of the work lies in highlighting the methods of analysis of demographic statistics, including “Hute” checkpoint system, accounting methods through the Yellow and White Book, “Baojia” accounting system, “Qianliang Zhangbu” accounting and reporting system using a “four-column ledger”, as well as the basics of property inventory. The article presents the research, ideas, and practical recommendations of such Chinese outstanding thinkers and scientists as Qiu Jun, Zhang Jiuzheng, Xu Guangqi, Lu Xiangsheng.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131056469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Structural and Dynamic Analysis of Foreign Direct Investments: Regional Aspect 外商直接投资的结构与动态分析:区域视角

Accounting. Analysis. Auditing Pub Date : 2022-05-12 DOI: 10.26794/2408-9303-2022-9-2-20-32

V. Levin, E. V. Satalkina

引用次数: 0

Methodology for Quantifying the Tax Burden in the Russian Economy 俄罗斯经济中税负的量化方法

Accounting. Analysis. Auditing Pub Date : 2022-05-12 DOI: 10.26794/2408-9303-2022-9-2-6-19

L. Y. Arkhangel’skaya

{"title":"Methodology for Quantifying the Tax Burden in the Russian Economy","authors":"L. Y. Arkhangel’skaya","doi":"10.26794/2408-9303-2022-9-2-6-19","DOIUrl":"https://doi.org/10.26794/2408-9303-2022-9-2-6-19","url":null,"abstract":"The tax burden on the real sector of the economy and the income of the population in any country is the most important indicator of the prospects for business development and the attractiveness of living in it. Economic theory offers various interpretations of the category of tax burden and methodological approaches to the quantitative measurement of its magnitude. Its calculation at the micro, meso and macro levels today is contradictory to determine the indicator that is at the basis of the relative intensity value (as tax burden presentation): GDP, the total turnover of organizations and individual entrepreneurs for the current (reporting) year, revenue from sales at the institutional level, profits from sales and financial and economic activities before taxation, etc. The author considered the category of tax flow, built its index model, based on recommended using the dynamics index the tax burden assessment at all levels of analysis variable tax burden with the construction of factor indices of structural shifts and changes in the tax base, rates, benefits, prices and the range of sold products. The research considered the development of an information-logical scheme for implementing a flow model of the tax burden for various levels of analysis. Also, the author presented the results of a structural and dynamic analysis of the magnitude and sectoral structure of the tax burden in Russia for 2006–2020 and made forecasts of its level up to 2022 research development prospects.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114695378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0