Аnnotation English № 3(15) – 2013

I. SCIENCE NEWS

1.1 About the Annual International Scientific Conference "Development Strategy of higher and vocational education in Russia"

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1.2 On the second readings Sokolovsky "Accounting: A View from the Past to the Future", the 75th anniversary of the birth of the outstanding Russian scientist Yaroslav Sokolov Vyacheslavovich

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II. INITIATION TO Y.V.SOKOLOVU

2.1 Kovalev V.V., Pyatov M.L., Y.V. Sokolov and his role in the development of the theory and practice of accounting in Russia

Kovalev Valery Viktorovich, Doctor of Economics, professor, Head of statistics, accounting and auditing chair Saint Petersburg State University Russia, Saint Petersburg,
E-mail: vk48@list.ru

Pyatov Michail Lvovich, Doctor of Economics, professor of statistics, accounting and auditing chair Saint Petersburg State University, Russia, Saint Petersburg, E-mail: mlpyatov@yandex.ru

In January 2013 turned 75 anniversary of the honored worker of science of the Russian Federation, Doctor of Economic Sciences, Professor Jaroslav Vyacheslavovich Sokolov (1938-2010), a famous Russian economist, the patriarch of the accounting science, one of the most respected researchers in the field of accounting in Russia . The whole life of Jaroslav Vyacheslavovich was dedicated to science, training of accounting personnel and promote your profession. His distinguished undeniable diversity of talent. Contribution Y. Sokolov in the development of history, theory and practice of accounting is difficult to overestimate.

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2.2 Mironova Olga Alekseevna, Evaluation and redundancy as accounting methods: problems of development

Mironova Olga Alekseevna, Doctor of Economics, professor, Head of accounting and auditing chair Volga State University, Russia, Yoshkar-Ola, E-mail: o_mironova_2010@mail.ru

The article is devoted to the most important methods of accounting and evaluation of the reservation, which has repeatedly in his speeches and publications, Y. Falcons. The approaches and requirements contained in the international standards and the directions of development of reserves in the Russian accounting.

Keywords: Reserves, regulative, valuation reserves, the reserve system.

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2.3 Petrik E.A., the mission of the audit at the present stage of development of the economy of russia and ukraine

Petrik Elena Anatolievna, Doctor of Economics, professor, Head of auditing chair Kiev National Economic University named after Vadim Hetman, Ukraine, Kiev, E-mail: auditlena@ukr.net

In this paper the influence of the audit questions on the state of economic development of Ukraine and Russia, the direction of reform of the legislative regulation of the audit work, the further development of the internal and state audit identified new modern types of audit work.

Keywords: audit activities, audit, mission, role and functions of the audit, the State Audit.

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2.4 Shaposhnikov A.A., SPACE OF ACCOUNTANTS CONSCIENCE

Shaposhnikov Alexander Arsenjevich, Doctor of Economics., Professor, Head of the Training Center for training, retraining and certification of auditors, Novosibirsk State University, Economics and Management "NINCH", Member of the Presidential Council IBT Russia

The paper considers the concept of "conscience", which enjoyed contact Professor Y. Falcons. Identified specific characteristics of the category of conscience and moral - ethical principles in accounting. The models of professional conduct that meet the criterion of "conscientious act."

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III. INNOVATION IN MANAGEMENT AND BUSINESS

3.1 Scobara V.V., Telepneva A.V., STATE FINANCIAL CONTROL AS A TOOL OF STATE REGULATION OF MAJOR REGIONAL ECONOMY

Scobara Vyacheslav Vladimirovich, Doctor of Economics. Science, Professor St. Petersburg State Agrarian University, Russia, Saint-Petersburg, E-mail: pba@pba.ru

Telepneva Anna Vyacheslavovna, Assistant St. Petersburg State Agrarian University, E-mail: anna-av@inbox.ru

Studied the issues the presence of the government in the economy of the regions. The functions of government, to solve budget mechanisms in the region's economy. The necessity for effective state regulation of the economy to ensure adequate market conditions, the mechanisms for state financial control.

Keywords: state financial control, management of the economy of the region, the functions of government, the impact of market forces on the regional economy.

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3.2 Berseneva N.S., ANALYSIS AND IMPROVEMENT OF ENTERPRISE MANAGEMENT

Berseneva Natalya Stepanovna, Candidate. Economics. Science, Head of Research, Associate Professor, Department of Economic Analysis and Finance in Agribusiness, St. Petersburg State Agrarian University, Russia, Saint-Petersburg, E-mail: bersenevanat@mail.ru;

The main directions of improving the organizational and production structure based on a systematic approach to the management of investment projects in order to increase the effectiveness of management in general. The methods of evaluating the effectiveness of the planning and management of investment projects, including a system of principles, formation evaluation information database and a set of criteria for analysis and evaluation.

Keywords: governance, agriculture, investment projects, dynamic scheduling, budgeting

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3.3 Grigorieva S.V., RESISTANCE AS A DIMENSIONAL CATEGORY

Grigorieva Svetlana Vladislavovna, Candidate. Economics. Science, applicant of accounting and auditing chair, Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: kbua@volgatech.net

The article discusses the economic category of "space" in terms of accessibility of economic entities to natural and labor resources, transport problems are revealed as a factor of sustainable development of regional businesses.

Key words: the category of "space", road transport, technology, trends, challenges of development.

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3.4 Eroshkin Y.V., RISK MANAGEMENT FOR IMPLEMENTATION OF INNOVATION STRATEGIES OF THE BANK

Eroshkin Yuriy Viktorovich, applicant of Accounting and Auditing chair Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: kbua@volgatech.net

This article describes an approach to the development of innovative activity of the bank account of the procedures of risk analysis that allows us to implement strategic innovation, risk-adjusted.

Keywords: bank, strategic development, innovation, types of innovation, risk analysis, strategy adjustment.

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3.5 Smekalov P.V., Boyarchikov D.V., Formation of modern information technologies in enterprise monitoring systems AIC

Smekalov Pavel Vasilyevich, Doctor of Economics Sciences, professor of Economic Analysis and Finance in Agribusiness chair, St. Petersburg State Agrarian University, Russia, Saint-Petersburg, E-mail: kafedra_ek_analiza_spbgay@mail.ru

Boyarchikov Denis Valentinovich, employee of Economic forecasting and monitoring, Committee on agriculture and Fishery, Leningrad Region, Russia, Saint-Petersburg, E-mail: denis-boyarchik@mail.ru

The features and conditions of creating an information system for monitoring agricultural enterprises, and the kinds of modern information technologies that can be used in its creation and implementation. The main goals and objectives of the information system for monitoring and processing steps of its construction and functions at different levels of decision-making.

Keywords: monitoring, information, enterprise, effective management.

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IV. ACCOUNTING RESEARCH MANAGEMENT SOFTWARE

4.1 Lakis V., FORMATION OF THE CURRENT ACCOUNTING IN LITHUANIA

Lakis Vaclovas, habilitated doctor, professor, Head of the Department of Accounting and Auditing, Vilnius University Lithuania, Vilnius, E-mail: vaclovas.lakis@ef.vu.lt

The main task of accounting and financial reporting is to collect and organize information about the property, the financial condition of the company and its performance. It uses a wide range of consumers: investors, lenders, partners, competitors, vendors of materials, customers, employees of enterprises, analysts and government agencies. The accounting system of the enterprise must comply with the conditions and method of management. In the context of the dynamic development of technology and technology constantly changing customer preferences and fierce competition there is a need to continuously adapt the accounting system to changing conditions. In the last decade of the last century, the economies of some countries in Eastern Europe began to operate under the rules of the market. This required a fundamental change in the system of accounting. The article investigates the problems associated with the formation of an accounting system that meets the needs of a market economy.

Keywords: accounting, financial reporting, joint stock company.

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4.2 Masko L.V., The improvement of environmental liabilities IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF THE REPUBLIC OF BELARUS

Masko L.V., Senior Lecturer, Accounting and Auditing chair Polotsk State University, The Republic of Belarus, Novopolotsk, E-mail: ludamasko@mail.ru

The problems of environmental accounting obligations. Findings, which lead to a lack of environmental information in the accounting system and reporting forms. The system of accounts and sub-accounts of the analytical account of environmental liabilities of the organization, which will detail the information in the context of sub-accounts "Environmental liabilities" and open up to him separate analytical accounts by type of obligation.

Keywords: environmental liabilities, environmental information, accounting and analytical support to the system of accounting.

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4.3 Bychkova S.M., Itygilova E.Y., Unscrupulous FINANCIAL REPORTS: Audit Methodology

Bychkova Svetlana Mihaylovna, Doctor of Economic Science, Professor, Head Department of "Economic Analysis and Finance in Agribusiness", St. Petersburg State Agrarian University, Russia, Saint-Petersburg, E-mail: smbychkova@mail.ru

Itygilova E.Y., Candidate of Economic Science., Senior Lecturer, Chair of Accounting, Analysis and Audit, East Siberian State University of Technology and Management, Russia, Ulan-Ude, E-mail: e_itygilova@inbox.ru

Unscrupulous financial reporting is seen as negatively phenomenon often occurs in organizations of various organizational and legal forms of ownership, and is becoming an increasingly serious problem for the owners of organizations, investors, society and the state. The essence of this phenomenon lies in the fact that the actual and potential users of the financial statements provided deliberately distorted information about the financial position, financial performance of the organization and dynamics of changes in its financial position. The consequences of the use of such financial information is distorted by the adoption of users reporting unwarranted, inappropriate management, investment and other economic decisions in respect of eigenvalues and capital-raising.

Keywords: unfair financial reporting, manipulation of Rowan, bounded rationality, opportunism

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4.4 Wegera S.G., Natural resources in the context of the principles of "green" ECONOMY"

Wegera Svetlana Grigorevna, Doctor of Economics. , Associate Professor, Head. Department of Accounting and Auditing, Polotsk State University, The Republic of Belarus Novopolotsk, E-mail: SVegera@mail.ru

The problem of reflection in the accounting relationship resources of the natural environment and the results of the economy. The system of accounting environmental and anti-ecological land rents, provides the formation of infor-mation base of rational, inexhaustible environmental organization that meets the requirements of sustainable development and the concept of the noosphere.

Keywords: accounting, land, environmental land rent, antiekologic ground rent, attracted by the natural capital, additional environmental-sky (antiecological) capital.

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4.5 Pashkevych N.V., Tarabarinova T.A., ACCOUNTING AND EVALUATION OBJECTS OF SUBSOIL USE

Pashkevych Natalia Vladimirovna, Doctor of Economics. , Professor, Vice-Rector, National University of mineral resources "Gornyy", Russia, Saint-Petersburg, E-mail: nvp01@spmi.ru

Tarabarinova Tatiana Anatolievna, Candidate. Economics. , Associate Professor, Department of Economics, Accounting and Finance, National University of mineral resources "Gornyy", Russia, Saint-Petersburg, E-mail: tat@spmi.ru

Assessment and recognition of subsoil to a large extent determined by the peculiarities of the legal framework for conducting research in various stages of exploration work. The paper deals with accounting, legal and valuation of property subsoil in the international Financial Reporting Standard (IFRS 6) "Exploration for and Evaluation of Mineral Resources", the Russian position on the accounting procedures (AR 24/2011), "Accounting for the costs of the development of natural resources," U.S. GAAP and other regulatory documents.

Keywords: use of mineral resources, accounting, inventory, evaluation, provisions for accounting and mu accounting, international standards.

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4.6 Ivanova V.G., USE OF ANALYTICAL ACCOUNTING SYSTEM In a commercial organization

Ivanova V.G., Candidate of. Economics, Associate Professor, Moscow regional socio-economic institution, Russia, Moscow, E-mail: Ivanova_valentin@list.ru

The article highlights the structural components of the recording and analysis system and the introduction of the vector into the management activities of commercial organizations with a view to selecting a quality management system, as well as developing management solutions that enhance the efficiency of the whole

Keywords: Management Accounting, accounting and analytical system, budgeting tion and planning, management solutions

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4.7 Malsagov I.A., BACKGROUND AND TRENDS OF THE INTEGRATED MANAGEMENT ACCOUNTING SYSTEM

Malsagov Idris Alikhanovich, Candidate of. Economics. Science, applicant of accounting and auditing chair Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: kbua@inbox.ru

The article as a discussion formulated trends of the development of management accounting and allow the staging to determine the goals and objectives are integrated system of management accounting.

Keywords: management, management accounting, information technology, implementing management accounting.

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4.8 Shvetsova N.K., ACCOUNTING AND ANALYSIS ISSUES OF CONTROL AND PROVISION OF FINANCIAL business sustainability

Shvetsova Natalia Kimovna, Candidate of. Economics. , Associate Professor, Mari State University, Russia, Yoshkar-Ola, E-mail: shvetsoff@rambler.ru

The article raised the issue of accounting and analytical support of the financial condition of the enterprise in terms of sustainable business development. Revealed theoretical background necessary accounting and analytical support of management.

Keywords: financial condition, methods of analysis, assessment tasks.

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V. INNOVATIONS IN ECONOMIC EDUCATION

5.1 Goncharenko L.I., Gunyavina N.L., About the Association for Education in finance, accounting, and the world economy

Goncharenko Lyubov Ivanovna, Doctor of Economics , Professor, Vice Rector for the program of magisters preparation, Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: goncharenko@yandex.ru

Gunyavina Natalia Leonidovna, Director of the Center for Support of UMO, Financial University under the Government of the Russian Federation, Russia, Moscow

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5.2 Getman V.G., ACCOUNTING IN RUSSIA: PROBLEMS OF TRAINING AND IMPROVE ITS CONCEPTUAL FRAMEWORK

Getman Victor Grigoryevich, Doctor of Economics. , Professor, Honored Worker of Higher Education of the Russian Federation, Chairman of Educational and Methodological Council Russian universities, specialty "Accounting, Analyses and Audit" Head of Accounting chair Financial University under the Government of the Russian Federation, Russia, Moscow

The article contains a summary of the report of Professor VG Getman announced at the meeting held Educational and Methodological Association of Russian universities on education in finance, accounting and the global economy in September 2012. So far, the problem posed by Professor V.G.Getmanom are relevant and meaningful to the entire university community. In March 2013 an international conference of Association raised the problem of training economic specialists have been further developed. We welcome further discussion set for higher education challenges in the field of methodological support, the quality, content, educational standards tiered training. We hope that the article by Professor V. Getman will be for this discussion as a good basis.

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5.3 Melnik M.V., FEATURES OF METHODOLOGICAL SUPPORT OF level EDUCATION system

Melnik Margarita Viktorovna, Honored Worker of Science, Doctor of Economics Science, Professor, Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: eaa@fa.ru

The problems addressed in the submitted article, the lead scientist, a methodologist in the field of higher education MV Melnik, are a logical continuation of discussing the development of higher education as defined in the preceding article of the journal. A retrospective view, comparative analysis of the levels of education and the content of methodological support needed for all levels, including undergraduate, graduate, postgraduate, and other matters set forth in this article, in view of the challenges set in the present, to the Russian education.

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5.4 Mironova O.A., Especially to prepare graduate students 08.00.12 - accounting, statistics

Mironova Olga Alekseevna, Dr. of Economic Sciences, Professor, Head of Department of Accounting and Auditing, Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: o_mironova_2010@mail.ru

The article is devoted to the organization of the educational process on the training program for graduate students, posed contains a set of training requirements and problems to be solved within the university community to improve the quality of scientific work.

Keywords: training of graduate students, the educational component, the requirements of the PLO, the problem of training.

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