Centralization of accounting (budgetary) registered in the regions of the Russia on the basis of web solutions
Автор: Ermolenko A.V., Yurgenson O.A.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Творчество молодых ученых
Статья в выпуске: 6 (114), 2018 года.
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The article discusses such a direction of centralization in the public administration sector as the accounting (budget) centralization based on using of cloud technologies. The relevance of the chosen topic is primarily related to the currently implemented concept of the electronic model of public administration, the most important element of which is the electronic budget. Based on the analysis of the organizational structures of the financial bodies of the regions, the authors systematized the applied schemes for accounting (budget) centralizing, formulated general principles for all the subjects in question. The role and place of the financial body in the process of centralization of accounting functions is determined. In conclusion, a list of activities necessary for the successful implementation of accounting (budget) centralization technologies, one of which is the creation of a project office of technological solutions, is determined.
Centralization of accounting functions, cloud technologies, electronic budget, centralized accounting
Короткий адрес: https://sciup.org/148318954
IDR: 148318954