Name
Pershin Sergey Petrovich
Scholastic degree
—
Academic rank
—
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 21
Accounting science in the conditions of globalization
of economic relations, the continuing growth in the
volume of trade, the development of economic ties,
tools, implementation of financial and economic
relations cannot remain within the achieved level of its
theoretical foundations. Accounting should not
become an obstacle to the implementation of the
provisions of the economic growth of the business
entity. The same can be said about the currently used
mechanisms of control of economic relations and
taxation. In this regard, and taking into account the
development of techniques for automated data
exchange there is an objective need for the
development of Agency in the formation,
generalization and analysis of accounting information.
The article describes some trends in the development
of accounting theory, defined by the concepts of user
agent uniform accounting and space as a technique of
improving the accounting system. We have defined
roles and functions of the user agents, their place in a
single user space. The authors justified the proposal by
the movement of accounting information in modern
conditions of globalization of accounting procedures.
The article has proposed mechanisms of recording and
summarizing information on individual areas of
accounting and taxation. We have also defined roles
and methods of participation of various economic
actors in the scope of the proposed mechanism of
functioning of the unified accounting space
Modern trends of development of economic relations
are not devoid of problems. The globalization of
economic relations, development of communication
network has opened a lot of abuse, incorrectly built
relationships with contractors and agencies
administration, well-known difficulties and
shortcomings of law enforcement. The study showed
that the weight of these circumstances caused the
absence of an organized system of registration,
formation, compilation, analysis and presentation of
information. Collectively it is nothing like the
attributes of the accounting system. The development
of accounting in the region and the country as a whole
in the direction of generalization of accounting
information on all economic entities and other
economic actors, becomes the requirement of time.
The authors proposed the principles of the
organization's user systems through a single automated
account management system. Defined the functional
role of each participant in such system. Much of the
information comes from the so-called user agents – the
authority of the state machinery and economic entities
authorized in the formation and presentation of the
required accounting information. The rules of the
proposed system will provide the consistency required
functionality of each participant and access to some
form of economic information through economic
roadmap. The implementation of the proposed
accounting system will allow to define rules of
functioning of the uniform economic space of the
country, which will make possible the implementation
of economic policies more effective, will allow to
disseminate the experience of effective ministries in all
areas of economic space
Delinquents and criminals in the economy, actively
apply modern tools of implementation of economic
relations while using the so-called "gaps" and
inadequacies in the law. Often, to prove intentional
sequence of interrelated transactions between
counterparties for public authorities authorized in the
field of Economics is quite difficult. The main problem
is the lack of information about the facts of economic
life that took place in the economic system of the
administrative-territorial education and beyond. On the
other hand, economic actors have difficulty when
choosing a contractor, the burden of control activities
and the need of proving innocence. Implementation of
measures to stimulate sectors of the economy faced a
challenge of bringing the right information and the
willingness of subjects to participate in their
implementation. There are professional illiteracy and
the lack of necessary information about the rules of
participation in the stimulus package, as well as
practices and examples of economic behavior. The
authors propose the use of the resource of a uniform
accounting system, allowing solving the task of
eliminating the above difficulties. The article presents
the procedure for its application in individual cases for
the implementation of economic operations,
implementation of control measures. We have also
investigated the circumstances and conditions of its
application
Justification of tax benefits, development of economic
relations, globalization of accounting processes and
improvement of administrative activity of public
authorities require the appropriate development of
accounting rules, effective rapid exchange of
credentials and their consistency. The authors have
proposed and justified the use of a unified automated
information database accounting system management
and control as a single accounting element space,
which allows providing solutions to the above issues.
The study introduced the concept of uniform
accounting space and defined its objectives and
principles of functioning. It is this form of organization
of accounting and economic procedures of the process
of functioning of the economy able to ensure the
development of accounting theory in the areas of
modern trends. The study highlighted areas that are
implemented now, which fully meet the proposals of
the authors. We have noted innovations related to the
submission of the tax Declaration under the tax to the
added cost and additional data by telecommunication
in connection with the use of information security
tools. We have also noted some rules for the provision
of accounting information to interested users. The
performance of individual business Executive is
reflected in the proposed information system would
appear in the form of user interface that would
simplify requirements for organization and
recordkeeping. The basic drawbacks and complexity of
implementation of the activities proposed methods of
their elimination or avoidance
Economic actors in the implementation of economic
relations face the problem of solving the emerging
contradictions and complexities. This leads to the
delay of implementation of economic projects, require
additional costs and, as a rule, leads to a reduction of
mutual benefits. In modern conditions of globalization
of economic relations, a significant role is reserved to
the authorities empowered in the field of
administration of industries and activities in a
particular area. The authors have found and
investigated the processes occurring within a single
economic system. We have established the principles
of implementing administrative regulations based on
the proposed unified automated accounting system.
We have justified the order in which the movement of
assets economic entity and the sources of their
formation fixed in a single user space indirectly with
the information of Contracting parties. This allows us
to ensure consistency of information, meeting the same
requirements for their formation, processing,
summarizing and presenting the administrative
authorities. Attention is paid to the issues of
preservation of information, to limit the powers of
members of the space. The proposed operation of the
single accounting system will significantly simplify
the reporting procedure of economic entities, the
procedure for the control and management of
economic processes, will provide the administrative
authority with information necessary for region
management, the implementation of measures to
ensure economic growth
The study of the nature of many problems has to be the
place in the economy of our country has revealed a lot
of reasons and circumstances that trigger and
aggravate them. Here you should pay attention to
numerous gaps in the legislation, rooting the practice
of finding and using such spaces, the lack of proper
accounting and control over economic activity.
Provided freedom of enterprise often rests on the
inability of a large mass of participants of economic
relations to solve everyday economic issues, to ensure
a proper record of their activities, to present
objectively the results of their work, to eliminate the
appearance of contradictions. In the article the authors
point to the need to change the mentality of business
executives and companies in the direction of the
inviolable observance of legally established and rules
of business turnover. However, this requires a
considerable amount of time and effort in following
the course that is problematic. The authors point out
that the solution of the problem may be the proposed
accounting system based on an automated module with
the established algorithms and patterns of economic
behavior of business executives, which will rule out
the withholding of economic ties, a reflection of unreal
operations
Modern economic relations are filled with numerous
contradictions that arise between business executives,
including representatives of the administrative organs
of the state machinery. In this context, relevant
questions are uniformity of law enforcement practice
and fundamental principles of a normative act in the
field of Economics. The authors have studied the
particular reasons for the emerging challenges of law
enforcement practices and the implementation of
measures of economic impact such as the availability
of information about economic conditions in a specific
economic environment, the use of so-called policy of
double standards, when the actual circumstances of
Commission of the facts of economic life caused by
unwritten rules and traditions, but it creates the
appearance of regulation. The proposed uniform
accounting system will ensure the registration of
economic events, the ability to use generalized
information; it will streamline relations between all
participants of the economy, including public
institutions through the proposed organization of
accounting and provision of information. The authors
present the sequence of formation of primary
accounting information, shows some of the attributes
of accounting information that is used to assess the
actual circumstances of economic relations
Accounting science in the conditions of globalization
of economic relations, the continuing growth in the
volume of trade, the development of economic ties,
tools, implementation of financial and economic
relations cannot remain within the achieved level of its
theoretical foundations. Accounting should not
become an obstacle to the implementation of the
provisions of the economic growth of the business
entity. The same can be said about the currently used
mechanisms of control of economic relations and
taxation. In this regard, and taking into account the
development of techniques for automated data
exchange there is an objective need for the
development of Agency in the formation,
generalization and analysis of accounting information.
The article describes some trends in the development
of accounting theory, defined by the concepts of user
agent uniform accounting and space as a technique of
improving the accounting system. We have defined the
roles and functions of the user agents, their place in a
single user space. The authors have justified the
proposals for movements of accounting information in
modern conditions of globalization of accounting
procedures. The article has also proposed mechanisms
of recording and summarizing information on
individual areas of accounting and taxation and
defined roles and methods of participation of various
economic actors in the scope of the proposed
mechanism of functioning of the unified accounting
space
In the article we consider the questions of global economic relations between subjects, directly creating communication, and authorities who manage them. The authors have given the concept of rating control and the mechanism of its application in the assessment of the activities of economic entities
The article considers the procedure and peculiarities of formation and submission information about transactions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions