Accounting of authorisation of expenditures of a state institution (on the example of Peter the Great St. Petersburg Polytechnic University)
| Jazyk: | ruština |
|---|---|
| Rok vydání: | 2022 |
| Předmět: | |
| DOI: | 10.18720/spbpu/3/2022/vr/vr22-1177 |
| Popis: | Тема вÑпÑÑкной квалиÑикаÑионной ÑабоÑÑ: УÑÐµÑ ÑанкÑиониÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑаÑÑ Ð¾Ð´Ð¾Ð² гоÑÑдаÑÑÑвенного ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ (на пÑимеÑе ФÐÐÐУ ÐРСÐбÐУ). ÐбÑекÑом данного иÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑвлÑеÑÑÑ Ð¤ÐµÐ´ÐµÑалÑное гоÑÑдаÑÑÑвенное авÑономное обÑазоваÑелÑное ÑÑÑеждение вÑÑÑего обÑÐ°Ð·Ð¾Ð²Ð°Ð½Ð¸Ñ Â«Ð¡Ð°Ð½ÐºÑ-ÐеÑеÑбÑÑгÑкий полиÑÐµÑ Ð½Ð¸ÑеÑкий ÑнивеÑÑиÑÐµÑ ÐеÑÑа Ðеликого». ЦелÑÑ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑабоÑÑ ÑвлÑеÑÑÑ Ð¿Ð¾Ð¸Ñк пÑÑей ÑовеÑÑенÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑеÑа ÑанкÑиониÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑаÑÑ Ð¾Ð´Ð¾Ð² в гоÑÑдаÑÑÑвеннÑÑ Ð°Ð²ÑономнÑÑ ÑÑÑеждениÑÑ . ÐÑедмеÑом наÑÑоÑÑей ÑабоÑÑ ÑвлÑеÑÑÑ ÑÑÐµÑ ÑанкÑиониÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð²Ð¾ ФÐÐÐУ ÐРСÐбÐУ. Ð Ñ Ð¾Ð´Ðµ вÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑабоÑÑ Ð±Ñли изÑÑÐµÐ½Ñ Ð¾ÑновнÑе ÑÐ¸Ð¿Ñ Ð³Ð¾ÑÑдаÑÑÑвеннÑÑ ÑÑÑеждениÑ, иÑÑоÑники Ð¸Ñ ÑинанÑиÑованиÑ, ÑпоÑÐ¾Ð±Ñ ÑинанÑового планиÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð² авÑономнÑÑ ÑÑÑеждениÑÑ , изÑÑена ноÑмаÑивно-пÑÐ°Ð²Ð¾Ð²Ð°Ñ Ð±Ð°Ð·Ð°, даÑÑÐ°Ñ Ð¿ÑедÑÑавление о бÑджеÑном ÑÑеÑе. Ð ÑабоÑе бÑла изÑÑена деÑÑелÑноÑÑÑ Ð¤ÐÐÐУ ÐРСÐбÐУ, изÑÑÐµÐ½Ñ Ð¸ÑÑоÑники ÑинанÑиÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¸ пÑоанализиÑÐ¾Ð²Ð°Ð½Ñ Ð¾ÑновнÑе показаÑели ÑинанÑово-Ñ Ð¾Ð·ÑйÑÑвенной деÑÑелÑноÑÑи, ÑаÑÑмоÑÑÐµÐ½Ñ Ð¾ÑобенноÑÑи ÑÑеÑа ÑинанÑового обеÑпеÑÐµÐ½Ð¸Ñ Ð¸ иÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ Ð¾Ð±ÑзаÑелÑÑÑв. СÑоÑмÑлиÑованнÑе пÑÑи ÑовеÑÑенÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑеÑа ÑанкÑиониÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑаÑÑ Ð¾Ð´Ð¾Ð² в авÑономнÑÑ ÑÑÑеждениÑÑ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑполÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð³Ð¾ÑÑдаÑÑÑвеннÑми авÑономнÑми ÑÑÑеждениÑми Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑекÑивноÑÑи Ð¸Ñ Ð´ÐµÑÑелÑноÑÑи. ÐÐ»Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ÑполÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð³Ð¾ÑизонÑалÑнÑй и веÑÑикалÑнÑй анализ ÑинанÑовой оÑÑеÑноÑÑи. ÐÑÑÑеÑÑвлен ÑаÑÑÐµÑ Ð¿Ð¾ÐºÐ°Ð·Ð°Ñелей ликвидноÑÑи, анализ и ÑинÑез инÑоÑмаÑии, полÑÑенной в Ñ Ð¾Ð´Ðµ оÑÑÑеÑÑÐ²Ð»ÐµÐ½Ð¸Ñ ÑаÑÑеÑов, изÑÑÐµÐ½Ð¸Ñ Ð½Ð¾ÑмаÑивно-пÑавовой Ð±Ð°Ð·Ñ Ð² ÑÑеÑе ÑегÑлиÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð´ÐµÑÑелÑноÑÑи гоÑÑдаÑÑÑвеннÑÑ Ð¾ÑганизаÑий. The topic of the graduate qualification paper: Accounting of authorization of expenditures of a state institution (on the example of SPbPU). The object of this study is Peter the Great St. Petersburg Polytechnic University. The objective of this work is to find ways to improve the accounting of expenditure authorizations in autonomous public institutions. The subject of this work is the registration of authorization in the SPbPU. In the course of the work, the main types of public institutions, their sources of financing, ways of financial planning in autonomous institutions were examined, and the legal and regulatory framework that gives an idea of budgetary accounting was examined. The work studied the activities of the SPbPU, studied the sources of funding and analyzed the main indicators of financial and economic activity. The suggested ways of improving the accounting for authorization of expenditures in autonomous institutions can be used by autonomous public institutions to improve their efficiency. For the study horizontal and vertical analysis of financial statements were used. Calculation of liquidity indicators, analysis and synthesis of information obtained during the implementation of calculations, study of the regulatory framework in the sphere of regulation of the activity of state organizations. |
| Databáze: | OpenAIRE |
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