Експрес-огляд процесу реформування бухгалтерського обліку в державному секторі економіки України

Abstract

The process of adaptation of the Ukrainian accounting system to European standards is a significant step to the cooperation of Ukraine with the European Union. The implementation of the accounting modernization program in the public sector is going slower than in other areas, and it hinders the powerful driving force of reforms because the number of budgetary enterprises, institutions and organizations in Ukraine is more than 100 000 (entities in the spheres of education, science, sports, medicine, culture, public services, and legislative and executive institutions). In this respect searching for the new ways to improve national approaches to the modernization of the accounting system in the public sector of economy is very important since the cooperation of Ukraine with international organizations, financial institutions, and its activity in stock currency and investment markets should be conducted in compliance with international standards, require openness and transparency of the information on economic issues.