Risk management of public-private partnership within the implementation of joint social programs: accounting aspect
| Autor: | S.F. Legenchuk, I.M. Vygivska, G.Yu. Khomenko |
|---|---|
| Jazyk: | English<br />Polish<br />Russian<br />Ukrainian |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 1, Iss 45, Pp 41-47 (2020) |
| Druh dokumentu: | article |
| ISSN: | 1994-1749 2708-4957 |
| DOI: | 10.26642/pbo-2020-1(45)-41-47 |
| Popis: | The article clarifies that public-private partnership is one of the long-term forms of public-private cooperation aimed at gaining both economic and social benefits in the future. In the course of the research, public-private partnership risks were identified and systematized, and it was argued that the degree of public-private risk transfer within the framework of their cooperation had a direct impact on the costs of partners, and thus could result in savings for business partners. The elements of accounting organization regarding the regulation of risks of public-private partnership (identification of potential risks of partnership, calculation of degree of potential risks of partnership, conclusion of the contract on public-private partnership, distribution of risks between partners, methods of managing risks of partnership) are characterized. It is proposed to distribute risks between partners across the three risk groups: 1) risks that are most often accepted by the private party; 2) risks that most often relate to public partner management; 3) risks that are common to both partners. The proposals developed help to form a partner risk sharing card and take into account the principle of optimal risk control by one partner. |
| Databáze: | Directory of Open Access Journals |
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