改革战时公共行政的信息支持

IF 0.6 Q3 MULTIDISCIPLINARY SCIENCES Science and innovation Pub Date : 2022-08-13 DOI:10.15407/scine18.04.017
T. Iefymenko, L. Lovinska, М. Kucheriava
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引用次数: 1

摘要

介绍。关于乌克兰经济机构部门(包括非金融和金融公司以及一般政府部门)有效性的适当数据库在国家一级和机构投资者一级的决策中起着至关重要的作用。问题陈述。根据世界银行的预测,乌克兰的战争和国内生产总值的大幅减少需要吸引更多旨在经济复苏的资金。在要求国际金融机构提供额外资金的阶段以及在问责制和有效性评估阶段,这些都需要准确的资料。制定和落实有关提高金融和财产状况信息透明度以及经济体制部门效率的建议。在战时和战后经济复苏期间,可以根据这些信息在中观和宏观层面作出管理决策。材料与方法。该研究基于以下信息来源:国际金融和专业组织为制定决策提供会计和分析支持而发布的文件。使用的研究方法:参考书目、分析、综合、概括和系统化。在战时和战后时期为证明战略财务决策的合理性而执行公共部门会计准则的下列关键问题被确定。证明可能存在其他领域,与乌克兰实体的非财务报告的进一步发展有关。结论。这项研究的结果使我们能够就进一步改善机构部门的透明度和责任制提出建议,并为战略决策发展一个可能提供可靠信息的分析性数据库。
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Reforming the Information Support of Public Administration in the Wartime
Introduction. The appropriate database on the effectiveness of the institutional sectors of the Ukrainian economy, including Nonfinancial and Financial corporations and the General Government sector, plays a vital role in decision-making at the state level and the level of institutional investors.Problem Statement. According to the World Bank forecasts, the wartime in Ukraine and a significant reduction in GDP necessitate the attraction of additional finances aiming at economic recovery. These need accurate information, both at the stage of requests for additional funding from international financial institutions and at the accountability and effectiveness assessment stage.Purpose. Developing and substantiating the suggestions to increase the transparency of information on financial and property state and the efficiency of institutional sectors of the economy. Management decisions based on such information can be made at the meso and macro levels during wartime and post-war recovery of the economy.Materials and Methods. The study is based on the following information sources: documents issued by international financial and professional organisations to develop accounting and analytical support for decisionmaking. Research methods used: bibliographic, analysis, synthesis, generalisation and systematisation.Results. The following critical issues of IPSAS implementation for justifying strategic financial decisions during both wartime and the post-war period are identified. It is proved that there may be other areas, related to the further development of the entities’ nonfinancial reporting in Ukraine.Conclusions. The results of the study have allowed formulating the suggestions for further improvement of the transparency and accountability of institutional sectors and developing a potentially informational solid and analytical database for strategic decision-making.
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Science and innovation
Science and innovation MULTIDISCIPLINARY SCIENCES-
CiteScore
1.10
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发文量
55
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