Tools of analytical account of public assets

The authors proposed a mechanism for creating a system of analytical accounting of municipal assets, including their three-level classification, the formation of the registry of municipal assets and the consolidated balance sheet, liabilities of the municipality. Application in practice of the municipal administration of such instruments will account for all municipal assets, to determine the optimal composition and structure of the property, property rights, common objects and their corresponding accounting of financial resources; ranking municipal assets for social significance, liquidity, cost of maintenance and management; justify the required the value of the asset to obtain information about the economic effect, social purpose and technical characteristics of municipal assets and the financial results of the rights of possession, use, disposal in respect of each asset.