Направления реформирования бухгалтерского учета и отчетности государственных учреждений высшего образования России

Теория и практика общественного развития. 2022. № 5. С. 46–50.

Черткова А. В.

The author discusses the vector of reforming accounting and reporting in the state-financed organisations,
including the higher education sector in Russia. The state policy in the field of standardization of the
public sector is mainly considered. Changes in the accounting and reporting of Russian higher education institutions
related to the introduction of federal public finance accounting standards (FSBUGF) developed on the basis of the
International Public Sector Financial Reporting Standards (IPSAS) are considered and analyzed. Based on the
results of the analysis, conclusions were drawn about significant changes in the field of accounting and reporting in
the public sector of Russia. The directions for its further reform were proposed, because there are still questions on
the convergence of national and international standards that need to be resolved by amending the existing documents
or adoption of new normative regulators in the public sector.

Keywords: финансовая отчетность, стандартизация, public sector, государственный сектор, бенчмаркинг, financial reporting, benchmarking, standardization, бюджетная сфера, educational institutions of higher education, федеральные стандарты бухгалтерского учета государственных финансов, Международные стандарты финансовой отчетности общественного сектора, federal public finance accounting standards, international public sector financial reporting standards, state-financed organisations, учреждения высшего образования