作为财务控制对象的经济实体

S. A. Zvyagin, Natal'ya Sh. Ponomarenko, I. E. Strygina
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引用次数: 0

摘要

主题。本文探讨了与理解经济实体、商业实体、企业、商号、组织等财务控制对象相关的理论和实践问题。本文旨在对财务控制框架内与经济实体概念相似的类别进行术语分析;为统一经济实体、商业实体、企业、商行、组织等类别提出建议,以形成民事、刑事、仲裁和行政诉讼中财务和控制活动的结果。在研究中,我们采用了系统和逻辑方法以及一般科学认知方法。在分类和术语分析的基础上,文章提出了消除矛盾的建议,以形成统一的方法来界定金融监管对象。为消除规范性文件和参考文献中的矛盾以形成确定财务监管对象的统一方法而提出的建议,将有助于在就与民事、刑事、仲裁和行政程序互动的最重要问题开展监管、审计、核查和专家活动时降低风险。在检查、控制和审计期间,所开展工作的结果可用于控制和审计办公室、法医单位、审计组织和税务机关的活动,所获得的结论可能成为民事、刑事、仲裁和行政诉讼的主题。
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Economic entity as an object of financial control
Subject. This article examines the theoretical and practical issues related to the understanding of the object of financial control, such as Economic Entity, Business Entity, Enterprise, Firm, Organization, etc. Objectives. The article aims to carry out a terminological analysis in relation to the categories similar to the concept of Economic Entity within the framework of financial control; make proposals for the unification of the categories of Economic Entity, Business Entity, Enterprise, Firm, Organization in the formation of the results of financial and control activities for the purposes of civil, criminal, arbitration, and administrative proceedings. Methods. For the study, we used the systems and logical approaches, and the general scientific cognition methods. Results. Based on the categorical and terminological analyses, the article makes proposals for the elimination of contradictions in terms of the formation of a unified approach to the definition of the object of financial control. Conclusions and Relevance. The proposals made to eliminate contradictions in regulatory documents and reference literature in order to form a unified approach to determining the object of financial control will help reduce risks when conducting control, audit, verification and expert activities on the most important problematic issues of interaction with civil, criminal, arbitration, and administrative processes. The results of the work carried out can be used in the activities of control and audit offices, forensic units, audit organizations and tax authorities during examination, control and audit, when the conclusions obtained can be the subject of civil, criminal, arbitration, and administrative proceedings.
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