Отчетность как инструмент государственного регулирования
The article is devoted to reporting as a tool of state regulation and enforcement. The article examines the reporting of Russian business organizations, supplied to the state bodies. The article includes the following topics: notion of reporting, types and features of reporting, the problems of reporting, the procedure for establishing of new types of reporting for business organizations.
The article examines the reporting, regardless of the scope of regulation. Usually reporting of enterprises is considered in other articles only in relation to the financial sector (tax reporting) or to the statistical reporting. This article studies the reporting at the universal level. The author distinguishes the following types of reporting: the state statistical reporting, financial reporting (accounting and tax reporting), sectoral reporting. In the article there is a description of each type of reporting and its legal regulation. The signs and features of the each type of reporting systems are described in the article.
The article presents the classification of business reporting on various grounds.
It is proved that reporting is a tool of state regulation and enforcement on a par with such tools as: various state permissions (licensing, accreditation, certification, etc.), control functions of state bodies (testing and inspection business). Reporting creates costs to business associated with completing the reporting forms. Therefore, this article is proposed to introduce regulatory mechanisms that exclude the establishment of redundant reporting forms.
Authors' conclusions verified in eight areas of public administration. The author revealed an exhaustive list of reporting forms in all these areas. Such forms are reviewed for content and purposes of their collection.
The article formulates proposals to improve the procedure for establishing of new types of reporting for business organizations.