Treasury services of Ukraine’s budgets by expenses: the improvement of methodology and organization
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 1, Issue
Abstract
The issues of methodology and organization of treasury services of the state and local budgets of Ukraine by expenses are investigated in the article. The directions for its development in terms of modernization of public finance management system of Ukraine (PFMS) were defined: the introduction of the distant servicing of spending units; the application of national standards and public sector chart of accounts in accounting for budget execution. The model of accounting generalization of information on budget expenses from exchange and non-exchange transactions was suggested. Also, this model provides the simultaneous reflection of transactions of "treasury" and "budget execution". This allows creating the database in real time.
Authors and Affiliations
Nataliia Ivanivna Sushko
Keywords
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