Babaev Yu.A. Accounting The system of legislative and regulatory regulation of accounting in the Russian Federation

Are you here: 2-personal income tax

Page 1 of 2

1. The concept of a regulatory system

In the daily life of every person, the question often arises of how to act correctly in various situations at work, in public places, at home, in the family, or, in other words, how to coordinate one's actions with the interests of society, the state, and other people. In the vast majority of cases, we get the answer to the question of acceptable, desirable and proper behavior from the social norms that have developed in society, in which the experience of many generations is accumulated.

It should be recalled that the system of normative regulation does not completely coincide with the legal (legal) superstructure. The legal (legal) superstructure is the totality of all legal phenomena determined, in the final analysis, by the economic basis of society.

The system of social norms is only a part of the system of normative regulation, since there are two types of norms (rules of behavior) in society: socio-technical and actually social. Consequently, norms are used to regulate human behavior in its relationship with nature, technology, or in the sphere of social relations.

The regulatory system is a set of social norms that regulate the behavior of people in society, their relationship with each other within the framework of associations, teams, and socio-technical norms that regulate their relationship with nature. The system of normative regulation ensures, on the whole, the orderliness of relations existing in society. Socio-technical norms indicate how a person should handle tools, machines, how to respond to the influence of the forces of nature. It should be noted that the neglect of technical standards can lead to serious consequences, and it is precisely with the need to comply with them that the increase in the responsibility of man to society and nature is to a large extent, as we are constantly reminded of by the Chernobyl tragedy. Socio-technical norms are directly related to the level of development of the productive forces and regulate the expedient behavior of a person in such non-social formations as nature, technology, mathematics, etc.

Social norms are determined by the level of development of the socio-economic system and regulate the behavior of people in society. Determining the proper or possible behavior of a person, they are created by groups of people.

The emergence of social norms and their development express the tendency of society to self-maintain order in the process of exchanging material and spiritual goods. The objects of exchange act as those values that a person seeks to acquire, master, and therefore exchange relations acquire a normative-value character, and repetitive, stable connections that arise in the process of exchanging activities become habitual standards of social behavior.

The objective nature of social norms is determined by the following circumstances:

1) social norms arise from the objective need of society for self-regulation, for maintaining stability and order;

2) the norm arises in the process of human activity, subjectively determined by the mode of production;

3) the norm is inseparable from the relations of exchange, the nature of which is also determined by the mode of production and distribution.

Consequently, despite the great difference in social norms, their common features are as follows: these are the rules for the behavior of people in society; norms are of a general nature (addressed to everyone and everyone), are created as a result of the conscious-volitional activity of people, their teams, organizations and are conditioned by the economic basis of society.

According to the methods of establishment and provision, they are classified into the norms of law, norms of morality (morality), customs, corporate norms (norms of public organizations and other legal entities). Such a division in the legal literature is generally recognized.

There are other criteria for classifying social norms: according to the methods of education (they are formed spontaneously or created consciously); by means of consolidation or expression (oral or written form). Thus, a special place in the formation of social relations belongs to the entire system of normative regulation, because individual norms act as the most important social regulators included in the system of social relations, purposefully influence not only their development, but also their transformation.

2 Correlation between the norms of law and norms of morality

What is the relationship between the norms of law and norms of morality? What are law and morality, what are their characteristic features as special norms of behavior that occupy an important place in public life? Recall that the rule of law is understood as a universally binding, formally defined rule of conduct, established or sanctioned and protected by the state.

Morality (morality) is the views, ideas and rules that arise as a direct reflection of the conditions of social life in the minds of people in the form of categories of justice and injustice, good and evil, laudable and shameful, encouraged and condemned by society, honor, conscience, duty, dignity and etc.

The interaction of law and morality in society is a complex, multifaceted process. By actively influencing morality, law contributes to its deeper rooting in society, at the same time it itself, under the influence of the moral factor, is constantly enriched: its moral basis is expanding, its authority is increasing, and its role as a social regulator of social relations is increasing. Thus, the impact of law on morality is accompanied by the process of reverse influence of morality on law.

Law and morality are complementary means of social normative regulation. Their interaction is predominantly creative, constructive. In fact, law and morality are inseparable, they function in unity, organically intertwined, complementing and enriching each other.

The most characteristic features of the interaction between law and morality are their convergence, interpenetration, strengthening of the coordinated impact on society. In the process of joint regulation of public relations, a qualitatively new phenomenon arises - moral and legal influence. Law and morality as components of this phenomenon, without dissolving in it and without losing their individual qualities, together form a social value that really exists and actively influences practice.

A characteristic feature of law should be its moral justification.

What exactly is the increase in the moral factor? Firstly, in the content of law: in the newly created legal norms, moral views are more subtle, more fully reflected, in general, the moral element becomes an integral part of the mechanism of the legal norm, without which it does not work. Secondly, the importance of morality increases in the course of the application of legal norms: the channels for strengthening its impact are the growth of the cultural level of employees of law enforcement agencies, the growth of their professional skills, and the experience of implementing moral requirements.

Main common features:

law and morality are a superstructure over the economic basis of society;

law and morality have a normative content and are intended to be a regulator of human behavior and social relations;

law and morality are based on the unity of socio-economic interests, the culture of society, people's commitment to the ideals of freedom and justice.

Next, we will dwell on their distinctive features and properties. If law arises together with the state, then morality is born long before the appearance of a state-organized society. The law consists of norms established and sanctioned in a certain order by the competent state bodies and fixed in legal acts. Morality, on the other hand, includes not only norms, but also ideas, feelings, i.e., it is a more complex phenomenon in its structure; in the norms of law, the will of the people is expressed and consolidated, in morality, the will appears in the form of public opinion. Separate principles and norms of morality can be systematized, but in general, moral views, ideas, requirements are expressed in public opinion, transmitted to them; the content of the rules of law is characterized by certainty, specificity. They provide, sometimes in great detail, the rights and obligations of the parties, the features of the relationship. Moral requirements, on the other hand, have a broader content and give more scope for interpretation. For example, morality condemns all types of deception and lies (including the use of cheat sheets), while in law, condemnation is specified in relation to certain types of unlawful deception (for example, fraud).

The difference between the norms of law and morality is also manifested in the nature of the guarantees for their implementation. The requirements of the norms of law and norms of morality are fulfilled by the majority of our citizens voluntarily due to the understanding of duty. Moral norms are realized by virtue of habit, internal motives. The internal guarantor of morality is the conscience of a person, and the external one is the power of public opinion. The law is based on its own moral authority, but the authority and coercive power of the state act as a specific guarantee for the implementation of its norms.

Law and morality are based on coercive measures, but their nature and method of implementation are different. In the sphere of morality, coercion appears in the form of public opinion, which determines the measure of the corresponding moral influence. Moral norms do not prescribe specific forms and measures of coercion. It can be a discussion, a censure, a warning. If an offense is committed, the relevant state bodies are obliged to take measures provided for by law.

The difference between the norms of law and morality is also manifested in the assessment of the motives of behavior. The law prescribes the need for a comprehensive assessment of the behavior of a person who has violated the law, especially a criminal one, but from a legal point of view, it does not matter what motives a person was guided by in a particular case, if his behavior is lawful and legal in its results. From a moral point of view, it is important to identify the motives, incentives of a person in choosing a certain variant of behavior that outwardly is lawful and moral.

The historical destinies of law and morality are also different. Law will wither away along with the state, and moral norms will be further developed, enriched with new content, and will remain one of the main types of regulation of human activity.

Morality and law are characterized by unity, which is expressed in their interaction and interpenetration. Interpenetration is reflected in the fact that law is based on morality and is one of the forms of its existence. Interaction is expressed in the unity of action of both types of social norms. It can consist in such basic forms as: a) the influence of morality on the formation of law; b) the influence of law on the formation of moral norms; c) legal protection of moral norms; d) the use of moral standards in the application of law. Morality is a necessary attribute of any society, its importance is steadily increasing. At the same time, the interaction of legal and moral factors in the life of society must constantly increase; the better this interaction, mutual support, and not the absorption of law by morality, the more successful will be the movement of society along the path of progress.

There may be contradictions between law and morality, reflecting the lack of their proper coherence. The question of the causes of this phenomenon is solved in different ways. Some explain this by changes in economic life, others by the influence of other parts of the superstructure, the formal certainty of legal norms.

The contradictions arising from time to time between individual legal and moral norms objectively reflect the dialectic of the development of legal and moral regulation. These contradictions are overcome both by developing new moral principles and norms in the course of the development of society, and by making adjustments to the current legislation.

The unity of the social essence and content of the principles of law and moral convictions leads to the creation of a single moral basis for the entire society for the implementation of legal norms, since all its layers are deeply interested in the steady observance of the law, they see the moral duty of each member of society, public organizations and states.

A number of legal norms are directly aimed at protecting the moral interests of society. Such, for example, are the norms of civil and family law on the protection of the honor and dignity of citizens and organizations, on the protection of the interests of the proper upbringing of children in the family, up to the deprivation of parental rights in cases of gross violation of their duties by parents or immoral behavior. A number of norms of criminal law establishing responsibility for hooliganism, insult and slander protect the moral interests of society and its members -

The regularity of the development of law and morality lies in the fact that gradually, on the basis of the unity of legal requirements and moral convictions, there is an ever greater convergence of these most important types of social norms.

The convergence of law and morality is expressed in the interweaving of methods of influence of legal and moral norms. So, if the role of persuasion and education increases, then the scope of coercion, including its most acute form - criminal punishment, narrows. Criminal, criminal procedural, criminal executive legislation provides for the possibility of applying measures of public influence for non-serious crimes committed for the first time.

However, the convergence of law and morality at the present stage does not at all mean a weakening of the coercive side of legal norms. Legal norms are obligatory for everyone, regardless of moral convictions. If these convictions are not enough to ensure compliance with the law, public authorities have the right and must apply all necessary coercive measures to those who act contrary to legal requirements.

The social norms that regulate a person's activities largely depend on his profession. Special mention should be made of the moral norms of the professional activity of a lawyer. The legal profession has its own specifics. His vocation is to carry out the interests of the state, to educate a person in respect for other people, to re-educate citizens who have violated the law. Honesty, incorruptibility, adherence to principles and justice - these are his inalienable qualities. He must not only know the law well, but, most importantly, apply it correctly. It is necessary to show constant concern for improving the quality of the composition and education of law enforcement personnel, to strictly ensure that morally impeccable people are selected for work in the courts, prosecutor's office, internal affairs and justice bodies, combining high professional training with civic courage, a heightened sense of justice. .

Legal regulation is a kind of normative social regulation, through which society, through the creation and implementation of special social norms of law, forms the rule of law provided by state power in the most significant relations for society.

Signs of legal regulation: Connection with the state: legal regulation is carried out mainly by the state, which has the right to apply interim measures, measures of state coercion. Legal regulation - the latest type of regulatory regulation, which subsequently develops and, on the basis of forms of regulation, is aimed at the most important processes for society, covers all subjects of public relations, acts as an external regulator, because is aimed at the external behavior of people, without affecting the sphere of feelings, emotions; technically, legal regulation is the highest type of regulation, i.e. law formally and legally fixes the mutual obligations of people; it regulates not all relations, but only those that can be formalized; it is ensured by measures of state coercion;

1. activities of the state to create, ensure and apply the rules of law and measures for their implementation (measures of state coercion)

2. activities of participants in public relations (individuals, social groups, legal entities), aimed at finding and attracting legal regulation to realize their interests.

The goal is the formation of certain, socially acceptable options for people's behavior and the achievement of law and order

The subject of legal regulation answers the question:

what is governed by law?

It also includes areas of public relations that:

can objectively be regulated by law

· objectively require legal regulation, i.е. not all social relations can be influenced by law, but only those having a normative and formally defined character, i.e.:

ü is typical,

ü are massive,

are subject to government control

ü can be translated into the language of law, i.e. formalized

ü need to streamline and use means of coercion

National and International Financial Reporting Standards

In the context of the globalization of financial markets, the creation of transnational corporations, the problems of harmonizing national accounting systems, especially financial statements, with the accounting systems of other countries become relevant.

These reasons served as a prerequisite for the development of international accounting (financial) reporting standards.

International Financial Reporting Standards are regulatory documents that define the requirements for the content and methodology for the formation of accounting information based on linking different national accounting systems of countries with developed market economies. International standards are developed on the basis of the experience of economically developed countries in accounting and disclosure of information in reporting.

International Financial Reporting Standards (IFRS) are developed and revised by the International Accounting Standards Board (IASB) (formerly the International Accounting Standards Board). The IASB is a professional public organization whose activities are aimed at achieving the unification of accounting principles used by organizations around the world when preparing financial statements, i.e. development and publication, promotion and implementation of IFRS.

Neither the IASB nor the accounting community as a whole has the power to require the application of IFRS. These standards are applied due to the fact that regulatory (government) bodies in various countries recognize the importance of the activities of the IASB and the unification of financial reporting rules. It should be noted that international standards are fully used mainly by developing countries dependent on foreign capital. Countries with developed market economies, with established national accounting traditions, prefer internal standards that are developed taking into account the basic principles of IFRS.

The Russian Federation, along with 28 countries and five international organizations (the International Monetary Fund, the World Bank, etc.), is represented on the Standards Advisory Board under the IASB Board. The Government of the Russian Federation has taken the path of gradual transformation of national rules, taking into account the basic principles of international standards. An officially recognized translation of international standards in our country was published only in 1998. However, since 1994, national accounting standards (PBU) have been developed in Russia, taking into account the basic norms of IFRS.

The use of international financial reporting standards is necessary because Russian companies, holdings and large firms enter international markets and their financial statements should be understandable to foreign users. Therefore, at present, the national financial statements of organizations whose securities are quoted on international capital markets are being transformed in accordance with the requirements of IFRS. In our country, such reporting is made up by many commercial organizations. Among them, first of all, such joint-stock companies as UES of Russia, Gazprom, Transneft *, AvtoVAZ, and many banks.

Another important reason for using the provisions of international standards is that, according to international practice, reporting prepared in accordance with IFRS is highly informative and transparent (understandable) for investors from different countries. Until the investor is able to monitor the use of the capital provided to him on the basis of the final accounting information, the organization is a zone of increased risk for him and, accordingly, will lose to others in attracting financial resources.

The composition of international standards includes: Preface to IFRS, Principles for the preparation and presentation of financial statements, Standards and explanations to them.

The Preface to IFRS sets out the objectives and procedure for the activities of the IASB, the rules for the development and application of international standards.

The Principles for the Preparation and Presentation of Financial Statements is a document that outlines the basis for the preparation and presentation of financial statements for external users. It addresses issues such as the objectives of financial reporting; qualitative characteristics that determine the usefulness of reporting information; definitions are given, the procedure for recognizing and evaluating assets, liabilities, capital, income and expenses, etc. Thus, in the Principles for the preparation and presentation of financial statements, a conceptual apparatus is formed for the formation of professional judgments when summarizing accounting information.

Standards are provisions adopted in the general interest for the preparation and presentation of financial statements. Each standard includes the following questions: a list of objects and the moment of their recognition in reporting; the procedure for assessing and disclosing information about the object for the purposes of financial reporting. The accounting procedure in the traditional Russian sense is not presented in the standards, i.e. they do not establish rules for documenting and primary accounting, chart of accounts, accounting registers, correspondence of accounts, etc.

As an example, we can name such standards as “Inventories” (the procedure for determining the actual costs of acquiring industrial inventories, then writing them off as an expense, bringing the book value of assets to the value of net realizable value, determining the cost of inventories, etc.), “Basic funds" (the procedure for the formation of fixed assets, the moment of recognition, determining the current value, depreciation, etc.), "Rent" (reflection in the financial statements of the lessor and lessee of operations related to the financial and operational lease of property, etc.).

The Interpretations to IFRS interpret certain provisions of the standards in order to ensure their uniform application and increase the degree of comparability of financial statements prepared on the basis of IFRS.

In order to bring the Russian national accounting system in line with the requirements of a market economy and convergence with international financial reporting standards, work is underway in our country to reform accounting and reporting

The concept of reforming the national accounting system

Strengthening market relations in Russia, entering the international market, increasing the number of owners and users of economic information both within the country and abroad has led to an increase in the role of accounting and reporting in the management of business entities.

Reformation of the national accounting system started after the adoption in 1992 of the State Program for the transition of the Russian Federation to the system of accounting and statistics adopted in international practice in accordance with the requirements of the development of a market economy. During the implementation of this program, the Federal Law “On Accounting”, the Regulations on Accounting and Reporting in the Russian Federation, a number of provisions on individual areas of accounting and other documents were adopted and put into effect. But the process of transformation of the national accounting and reporting system lagged behind the economic transformations in the country. Therefore, in 1997, public organizations (Methodological Council for Accounting under the Ministry of Finance of the Russian Federation and the Presidential Council of the Institute of Professional Accountants of Russia) adopted the Concept of Accounting in the Market Economy of Russia (as you know, the concept is a system of views that determine the strategy of action in the implementation of reforms). The concept was focused on the current market economy and based on the experience of developed countries.

The concept of accounting in the market economy of Russia established the basic provisions for building an accounting system.

It was noted that the purpose of accounting is the formation of information for external and internal users.

Since the interests of interested users differ significantly, accounting cannot satisfy all their information needs in full. Therefore, the information generated in accounting for external users satisfies the needs that are common. Particularly stands out such a user as the tax system. The Concept established that when generating information in accounting, the interests of the tax system are considered as one of the many interests that determine the content and presentation of this information. In relation to these interests, the task of accounting is limited only to the preparation of data on the activities of the organization, on the basis and from which it is possible to form the indicators necessary for taxation.

The Concept outlined the requirements for information generated in accounting: usefulness, relevance, reliability, comparability, timeliness.

The Concept also defined the criteria for recognizing assets, liabilities, income and expenses for their inclusion in the balance sheet or income statement. For example, an asset is then recognized on the balance sheet when it is probable that future economic benefits will flow from the asset to the entity and when its value can be measured with a reasonable degree of reliability.

In addition, the Concept noted that assets, liabilities, income and expenses can be assessed by:

actual (initial) cost (cost), i.e. the amount of cash (or their equivalents) paid or accrued upon acquisition or production of the object;
current (replacement) cost (cost), i.e. the amount of cash (or cash equivalents) that must be paid at the present time if it is necessary to replace any item;
current market value (sales value), i.e. the amount of cash (or their equivalents) that can be received as a result of the sale (disposal) of the object.

In the absence of a basis for valuation, the discounted value can be used, i.e. the amount of future cash receipts (or their equivalents) for which the item is expected to be acquired in the ordinary course of business.

This Concept undoubtedly contributed to the process of reforming accounting in Russia and served as the basis for the Program for reforming accounting in accordance with international financial reporting standards adopted by the Government of the Russian Federation in 1998.

In this program, the need for reforming accounting was substantiated. It was noted that the accounting system that existed in the command-administrative economy of Russia met the basic needs of public administration. Fundamental changes in the system of economic relations and the legal environment required the transformation of accounting, but the pace of such transformations does not meet the requirements.

The purpose of reforming the accounting system is to bring the national accounting system in line with the requirements of a market economy and bring it closer to international financial reporting standards. Reform objectives:

form a national system of accounting and reporting standards that provides users with useful information, primarily investors;
to ensure the connection of the accounting reform in Russia with the main trends in the harmonization of standards at the international level;
provide methodological assistance to organizations in understanding and implementing the reformed accounting model.

It is envisaged to carry out reform in the following main areas: improvement of legal support; continuation of the formation of the regulatory framework (development of new, clarification of previously adopted provisions on accounting and their implementation in practice); methodological support (guidelines, instructions); training and advanced training of accountants; broad international cooperation. In the course of the reform, it is planned to reorient normative regulation from accounting to financial statements, to intensify the activities of professional accounting organizations, and to use the provisions of IFRS in national regulation.

The accounting system is not a static system, it is constantly changing and developing under the influence of more and more new requirements for accounting information presented by its users.

Over the years that have passed since the adoption of the Program, there have been significant changes in domestic accounting, the prestige of the accounting profession has increased, a number of professional public associations have appeared, many of which are members of the International Federation of Accountants.

However, despite these successes, there are serious problems in accounting and reporting: there is no infrastructure for the application of IFRS and the official status of financial statements prepared in accordance with IFRS; weak system of audit control over the quality of financial statements; business entities bear a significant administrative burden for submitting excessive reporting to public authorities, as well as unnecessary costs due to the need to keep tax records in parallel with accounting; low level of professional training of accountants and auditors for the use of IFRS, etc.

Therefore, in July 2004, by order of the Ministry of Finance of the Russian Federation, the Concept for the Development of Accounting and Reporting in the Russian Federation for the Medium Term (2004-2010) was approved. This Concept notes that the current system of accounting and reporting does not fully ensure the quality and reliability, and also limits the possibility of useful use of information provided by users, although there are all prerequisites for this. Therefore, further development of accounting and reporting is necessary in the following areas:

improve the quality of information generated in accounting and reporting. The main task in the field of accounting is to ensure the relative independence of the organization of the accounting process from any particular type of reporting. The principles, requirements and basic rules for organizing the accounting process should be established taking into account the principles and requirements of IFRS in such a way that business entities have the opportunity to generate information for different types of reporting (individual reporting of a legal entity or consolidated);
create an infrastructure for the application of IFRS. The main elements of this infrastructure are: legislative recognition of IFRS in the Russian Federation; IFRS approval procedure; a mechanism for summarizing and disseminating experience in applying IFRS; the procedure for official translation of IFRS into Russian; quality control of financial statements prepared in accordance with IFRS; IFRS training;
change the system of accounting and reporting regulation. The development of the system of accounting and reporting regulation should take place with a reasonable combination of the activities of state authorities and the professional community;
Strengthen control over the quality of financial statements. The basis of the quality control system should be an independent audit institution with the necessary qualifications and appropriate powers; significantly improve the qualifications of specialists involved in organizing and maintaining accounting and reporting, auditing financial statements, as well as users of financial statements. The development of accounting and auditing is impossible without improving the educational process. The main task is not only to train a sufficient number of qualified accountants and auditors, but also to increase the economic knowledge of users of accounting information who have the need and skills to use it in making management decisions (for example, the direction of capital investment and risk analysis associated with it).

Users of accounting information

As noted above, one of the most important functions of accounting is to provide interested persons and organizations with high-quality accounting information.

Users of accounting information, as a rule, are persons who are interested in and need it and who have certain knowledge and skills in order to understand, evaluate and analyze it. It is obvious that different categories of users are interested in obtaining various kinds of information. All users of accounting information can be divided into two groups. These are internal and external users.

Internal users are users in the business entity itself. First of all, such users include owners (founders, participants), administration (heads, managers and specialists of various levels of management), employees of the organization.

Owners (founders, participants) want to know how effectively their investments are being used. Owners are most interested in the profitability of a particular type of activity, the amount of profit received, the ratio of assets and liabilities, the value of net assets, data on the directions of use of equity capital, etc.

Employees of the administration of an economic entity, depending on the position held and the functions performed, need all accounting information, presented both in the form of reporting, and additional, grouped according to certain criteria. The manager, depending on the level of decisions he makes, can request from the accounting apparatus the information necessary for his work. To do this, he must have certain knowledge about what information is contained in primary documents and accounting registers. Of particular importance is information on the profitability and cost of certain types of products (works or services), the correspondence of actual and planned costs by items and elements, information for monitoring and analyzing the financial performance of the organization. In addition, managers of different levels of management need such accounting information, on the basis of which it is possible to build plans and forecasts for the short and long term.

The employees of the organization are mainly interested in data on the stability and profitability of its activities, the guarantee of maintaining jobs and wages.

External users of accounting information can be divided into users with direct and indirect financial interests.

External users of accounting information with a direct financial interest include individuals who have close economic ties to the entity. These are, first of all, actual and potential investors, banks, suppliers and other creditors.

Investors and their representatives are primarily interested in information, on the basis of which it is possible to draw a conclusion about the scale of the organization's activities, about its financial stability, i.e. the ability to repay their obligations in a timely manner, the riskiness and profitability of the investments they intend or make, the effectiveness of the development of invested funds, etc.

Credit institutions, as partners, also need information about the financial stability of the organization, information about the organization's activities in the future, i.e. how promptly and fully the issued credits and loans will be repaid. In addition, banks are interested in information about the amount of equity capital of the organization, the amount of accounts payable to other persons.

Suppliers and other creditors are interested in information about cash, stocks of materials, goods and finished products, receivables, i.e. information on the basis of which it is possible to determine the solvency of the organization.

External users with indirect financial interest usually include bodies authorized to manage state and municipal property, tax authorities, statistical authorities, audit companies, stock exchanges, buyers, etc.

Federal or municipal authorities authorized to dispose of property under economic management or operational management are interested in such accounting information that allows them to evaluate the effectiveness of the use of assets, regulate the organization's activities for the implementation of national policy, etc.

The tax authorities are interested in data on the state of settlements with the budget. They are interested in the correctness of the calculation of the tax base for various types of taxes, the compliance of tax returns and accounting data, the accuracy of independent tax accounting information.

Statistical bodies use indicators of reporting forms filled out using accounting data. In these forms, not only cost, but also natural indicators are presented. These indicators are used in the formation and presentation of information for decision-making at the regional and state levels.

Auditing firms are interested in complete and detailed information about all financial and economic activities of the organization, necessary to confirm the reliability of the financial statements presented.

It must be emphasized that external users who have the right to some or all of the internal accounting information are required not to disclose it and keep a trade secret. The list of information, the disclosure of which may bring a decrease in economic benefits for the organization and constitute a commercial secret, is determined by its head (in accordance with applicable law).

Thus, when generating accounting information for specific users, it is necessary to detail and group data in accordance with their requests. Basically, accounting information is presented in the form of statements, supplemented, if necessary, with explanations and clarifications (disclosure of financial statements indicators).

The system of regulatory accounting regulation in the Russian Federation allows companies to build their accounting policies in accordance with current Russian legislation. Read more about this system and how to use it in our article.

Why is accounting regulation necessary?

Legal regulation of accounting allows the state to establish a number of norms and rules, the observance of which is mandatory for all persons engaged in economic activities.

General methodological normative regulation of accounting in the Russian Federation is carried out by the Russian government, which develops and approves the rules for documenting and recording various business transactions.

In accordance with paragraph "r" Art. 71 of the Russian Constitution, accounting is the responsibility of the state. Methodological regulation of accounting is entrusted by the Russian government to the Ministry of Finance. The regulation of certain aspects of accounting by a number of federal laws is entrusted to such regulators as the Central Bank, the Federal Financial Markets Service, etc., within the limits established by the Ministry of Finance. Accounting is regulated through the adoption of various laws, regulations and various regulations.

Accounting Regulatory Levels

Normative regulation of accounting in Russia formed in the form of a four-level system:

Level 1 — regulatory, including regulation based on federal laws, government regulations, presidential decrees. These regulations establish uniform legal norms for accounting in Russia. The main normative act here can be called the law "On Accounting" dated December 6, 2011 No. 402-FZ.

2nd level - aimed at standardizing the accounting of transactions and the establishment of general rules for the registration of business transactions. The regulation of the second level is carried out with the help of various provisions on accounting and its maintenance approved by the federal executive power. As of 2016, there are 24 PBUs in Russia, approved by orders of the Ministry of Finance of the Russian Federation.

Level 3 contains methodological guidelines. This subgroup contains various instructions, methodological recommendations and other regulatory documents approved by ministries, regulators, professional associations of accountants and various state executive authorities. The indicated methodological acts (for example, the chart of accounts of accounting) are formed on the basis of and to clarify documents of the 1st-2nd levels.

The 4th level allows you to solve detailed organizational issues. Documents of this level contain instructions for building accounting in the context of individual assets / liabilities, accounting policies in individual companies and are mandatory. Documents from this group cannot conflict with legal acts and recommendations of levels 1-3, but are built on their basis and in order to implement the legal norms specified in them. These documents are local for companies and are approved by their leaders.

How is the system of legal regulation of accounting in Russia built?

Accounting Regulatory System has its own hierarchy (guiding documents are listed in descending order of importance):

Law No. 402-FZ.

Regulation on accounting and reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
Chart of accounts and PBU, as well as the regulation on documents and workflow in accounting, approved by the Ministry of Finance of the USSR on July 29, 1983 No. 105.
Instructions and methods, as well as local regulatory documents.

With the help of clearly defined rules, fiscal authorities can monitor the extent to which they are observed and hold violators accountable.

In forming the rules for maintaining and organizing accounting in Russia, information from the Accounting Reform Program in accordance with international financial reporting standards, approved by government decree No. 283 of March 6, 1998, is taken as a basis.

Results

The system of legal regulation in Russia has established clear accounting rules for all business entities with the allocation of four levels.

The state is forced to intervene in the economy for a number of reasons, which in fact come down to one thing: the negative consequences of business. Here are the main ones: ecological - the unrestrained exploitation of nature leads humanity to the abyss; resource - resources are limited, and only the state can control their use; political - economic decline leads to instability of state power; social - the lack of livelihood among a significant part of the population, a sharp stratification of property as a result of unmanaged business can cause a political explosion; technological - the uncontrolled use of complex technologies creates a threat to the security of the population; international - uncontrollable, chaotic economic relations with foreign partners lead to the destruction of the economy and the state. Entrepreneurship as such does not have a self-regulation mechanism that ensures the functioning of the economy as a whole. Therefore, a system of state means of managing the business system is needed.

State bodies can interfere in any commercial activity. Recommendations or even just advice are used as the main means of influencing entrepreneurs. However, if the recommendations are ignored, a fine will be charged from the commercial organization (merchant).

Various aspects of entrepreneurship are subject to state regulation in the West. For example, pricing. The 1993 rise in bakery prices in Belgium became widely known. The owners of the bakeries applied to the Commission for Pricing and Control under the Ministry of Economy with a request to raise prices by two francs per loaf. The commission studied the issue for six months, and gave permission to raise prices not by two, but only by one franc.

In all Western countries, compliance with the minimum wage is monitored. In France, with the help of delegated legislation, in the creation of which the ministries of economy, agriculture, industry, transport, foreign trade, etc. participate, the state actively intervenes in the regulation of prices, foreign trade, the provision of loans, monitors competition, and ensures employment of the able-bodied population.

In the US, where business is more powerful than in Western Europe, government regulation of business is also carried out more imperatively. Quite a lot of administrative bodies have been created there, the immediate tasks of which are management and regulation in the field of entrepreneurship: a commission on the safety of consumer goods; commissions regulating the activities of insurance companies; food and drug commissions; commission on securities and exchanges; national labor relations council; department of social protection; Commission for the Promotion of Equal Employment; department of professional safety; pension planning agency; department of environmental protection; department for oil and gas production, etc.

In modern Russia, the implementation of regulation of the activities of unitary enterprises is most accessible. However, in relation to commercial organizational and legal forms, the implementation of state control is possible. The types of government control over business are divided into direct and indirect.

The types of direct control over the activities of managers of the organization include: control over the placement and construction of enterprises; financial (business) participation and financial assistance; environmental control; fire supervision; product quality control, especially food and medical, certification; licensing; antimonopoly control; price control.

The indirect impact of the state is carried out through taxes, limitation of money in circulation, credit and financial measures, through the regulation of employment and vocational training, by stimulating competitiveness, through the development or blocking of an extensive infrastructure, through state programming of the economy, as well as using the method of forecasting and information support. business.

The named ways and methods of state regulation determine the framework within which the managers of organizations can manage the activities of the organization they manage. In principle, the above was not yet about the legal support of management, but about the boundaries within which an organization can be managed by its managers. However, if we limit ourselves to this, then “super-freedom” in the right to decide certain issues, even within the outlined external boundaries, will turn into freedom to commit arbitrariness and make decisions that contradict the meaning and purpose of law in society.

Therefore, the legislation establishes a framework within which the management of the organization is given the opportunity to act independently. Since, as a rule, the corporation's management acts on behalf of the corporation, further for brevity we will use the phrase "corporate regulation limits" to denote the limits to which the powers of the organization's managers extend.

An analysis of the current legislation allows us to formulate five principles that determine the limits of corporate regulation:

1) the principle of centralization of management: the adoption of strategic and most important decisions should be carried out by one governing body. However, centralization should be reasonably demarcated;
2) the principle of management decentralization: within certain limits, decision-making powers are delegated to lower management bodies, for example, management bodies of structural divisions of a corporation, managers responsible for a certain area of work;
3) the principle of coordination of the activities of structural divisions and employees of the corporation;
4) the principle of using human potential, including the following aspects:
- The decision must be made by the manager of the level of management at which it is subject to execution;
- · managers should orient performers and management not to instructions from above, but to clearly defined in normative, including corporate, areas of action, powers and responsibilities;
5) the principle of effective use of the services of business satellites. Business satellites are specialists who perform activities related to the business. Business satellites include, for example, an accountant (provide minimization of taxation), lawyers (provide conflict resolution), financiers-analysts (analysis and forecasting of the economic situation).

Independence in the actions of managers must be justified. Giving managers too much power will lead to decentralization of the social system and the danger of its disorganization. On the other hand, excessive restriction of their rights will lead to incomplete use of the real possibilities of the organization.

The main legal means and methods of state regulation of corporate management include:

· Establishment of legal principles that define the requirements for subjects of corporate activity and expressed in a generalized form;
· formulation of policy provisions that may be contained in various regulations;
· definition of strategy of legal regulation (target installations);
Establishing the limits of the exercise of rights, the limits of their action;
setting tasks to be solved (determines the tactics of legal regulation);
· establishment of technical regulations, standards and other means of technical regulation;
Presentation of special requirements for managers (education, age, work experience, no criminal record, etc.);
· legislative establishment of a special procedure or adoption of certain decisions (for example, issues of the exclusive competence of the general meeting of shareholders);
· Adoption by authorized bodies of exemplary, model, recommendatory or mandatory provisions, charters, instructions and similar acts.

This list is not exhaustive and is for guidance only.

The ratio of management and law, in principle, does not differ from the ratio of any other activity and law. Management as a kind of human activity must be carried out in accordance with the law and not contradict it. The manager in his practical activities, regardless of the form in which it is carried out, is subject to laws and bears responsibility for them on an equal basis with other persons. However, the manager also enjoys the protection of the law and legal guarantees both in the field of his professional activity and in the field of general civil rights.

From this point of view, the most important are the provisions enshrined in the Civil Code of the Russian Federation and the laws that determine the organizational and legal forms of entrepreneurial activity and the legal status of government bodies, as well as the Labor Code of the Russian Federation, which establishes a special legal status of certain categories of managers, which differs from the legal status other employees of a commercial organization.

Editor's Choice

Fifteen of the best quests in the history of games Humorous quests in Russian

First, we will separate the flies and cutlets. I want you to immediately understand for what type of quests the tasks are collected here. The type of quests for which...

Fairy Games Other Fun with Tinker Bell

If the soul asks for a holiday, and the heart does not get tired of believing in a miracle, then there is no need to wait until “a magician suddenly arrives in a blue helicopter”...

Application for games android on computer bluestacks

BlueStacks is a great solution for those who would like to try playing mobile games on the big screen of their personal...

"Rudolf" - the meaning of the name, the origin of the name, name day, zodiac sign, talisman stones

Rudolph is a hardworking, stubborn, talented man. The analytical mind gives him many interesting ideas. Lighting up with a new idea, he ...

All ways to determine the sex of the child during pregnancy

From time immemorial, expectant mothers have wondered how to distinguish between a boy and a girl pregnancy. Differences were also looked for in the shape of the abdomen, ...

"Council of People's Commissars" - and who is it?

Council of People's Commissars of the RSFSR (Council of People's Commissars of the RSFSR, SNK RSFSR) - the name of the government from until 1946. The Council consisted of people's commissars, ...

Ramses II. Family of Ramesses II. Nefertari - Queen of Egypt and places associated with her The mystery of the origin of Nefertiti

The tomb of Nefertari, carved into the rocks of the Valley of the Queens (QV66), is the most beautiful monument of this necropolis; her paintings...

Alans: who are they? Alans. Who are they? Alans in Crimea: the history of settlement

The Alans played a certain role in the ethnogenesis and formation of the culture of other peoples of the North Caucasus. Encyclopedic YouTube 1 /...

Pregnancy after the cancellation of OK - the consequences of discontinuation Is it possible to get pregnant after taking hormonal

Many avoid oral contraceptives, although they are actually quite common and, if used correctly, help to avoid...

New

Popular