Е. Калюга, д-р экон. наук, проф. Национальный университет биоресурсов и природоиспользования Украины, Киев, Украина БЮДЖЕТНАЯ КЛАССИФИКАЦИЯ КАК ОСНОВА ПРИМЕНЕНИЯ МЕТОДА НАЧИСЛЕНИЯ В ГОСУДАРСТВЕННОМ СЕКТОРЕ

Исследованы составные бюджетной классификации Украины, которая используется для ведения бухгалтерского учета и выпол­нения бюджетов различных уровней. Предложена пятиуровневая иерархия нормативных документов в соответствии с международ­ной практикой. Проведен анализ бюджетной классификации Украины и разработанной в соответствии с IMF GFSM 2001  г., как основа для использования метода начисления в государственном секторе. Внесены предложения по совершенствованию бюджетной клас­сификации и метода начисления.

Ключевые слова: бюджет; бюджетная классификация; метод начисления.

Поступила в редакцию 02.01.2016

DOI: http://dx.doi.org/10.17721/1728-2667.2016/179-2/3

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