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Property Accounting for a Municipal Unit


Rafaely Safuanov, Natalyya Galimullina
(about the authors)

Safuanov Rafaely Makhmutovich –

Galimullina Natalyya Anatolyevna –

Published in:
Russian Journal of Entrepreneurship
– № 2-2 / February, 2011



Keywords: consolidated balance sheet, managementaccounting, municipal property, municipal unit, property accounting


Citation:
Rafaely Safuanov, Natalyya Galimullina (2011). Property Accounting for a Municipal Unit. Russian Journal of Entrepreneurship, 12(2), 22-28. — url: http://bgscience.ru/com/lib/2857


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Abstract:

The article proves the need for management accounting of municipal property, as well as the methods of its consolidation. The authors present at the judgement of readers their own algorithm for consolidation of municipal property. Reliable and complete information about municipal property is necessary to manage the municipal unit.








References:
1. Federalnyy zakon ot 06.10.2003 № 131-FZ «Ob obschikh printsipakh organizatsii mestnogo samoupravleniya v Rossiyskoy Federatsii»
2. Isaev P.V. Formirovanie integralnoy sistemy programmno-tselevyh orientirov sotsialno-ekonomicheskogo razvitiya munitsipalnogo obrazovaniya // Ekonomicheskiy analiz: teoriya i praktika. − 2008. − № 14 (119) − S.68.
3. Malinovskaya O.V. Gosudarstvennye i munitsipalnye finansy: uchebnoe posobie / O.V. Malinovskaya, I.A. Skobeleva, A.V. Borovkina. – M.: KNORUS, 2010. − 277 s.
4. Safuanov R.M., Mamatelashvili O.V., Galimullina N.A. Formirovanie munitsipalnoy sobstvennosti i otrazhenie khozyaystvennyh operatsiy v bukhgalterskom upravlencheskom uchete // Mezhvuzovskaya nauchno-prakticheskaya konferentsiya «Finansovye, uchetnye i pravovye aspekty razvitiya sovremennyh rossiyskikh predpriyatiy», 18.12.2008g. − Ufa: UGNTU.
5. Smirnov V.V. Mekhanizm obespecheniya effektivnogo sotsialno-ekonomicheskogo razvitiya regiona // Ekonomicheskiy analiz: teoriya i praktika. − 2009. − № 11 (140). − S. 30.

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