Name
Pershin Sergey Petrovich
Scholastic degree
—
Academic rank
—
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
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 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
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
The article contains research of the author of the influence of ability of professional reorientation and intellectualization of a leading part of the labour population on duration of phases of a cycle of economic development in the country
The article considers the procedure and peculiarities of formation and submission information about transac-tions 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
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
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
In the article the question of necessity of a substantiation by the business executive of the tax benefit received as a result of optimization of organizational structure of the managing person and manufacture of economic operations with counterparts - interdependent persons is examined