文章基本信息

标题：The Budget Classification as the Basis of the Usage of the Method of Accrual in the Public Sector
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作者：Y. Kaliuha ; Doctor of Sceinces ; Professor National University of Life 等
期刊名称：Bulletin of Taras Shevchenko National University of Kyiv. Economics.
印刷版ISSN：1728-2667
电子版ISSN：2079-908X
出版年度：2016
卷号：179
页码：7
语种：
出版社：TARAS SHEVCHENKO NATIONAL UNIVERSITY OF KYIV
摘要：Components of the budget classification of Ukraine, which are used for accounting and administration of budgets of different levels, have been investigated. The five-level hierarchy of normative documents in accordance with international practice has been proposed. The analysis of the budget classification of Ukraine and of that one, which has been developed in accordance with the IMF GFSM 2001, has been done as the basis for implementation of the method of accrual in the public sector. Proposals on the improvement of the budget classification and the method of accrual have been made.