Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
registered by the Federal Inspectorate Service for Communication, Information Technologies and Communication Media

March 2019 (published: 27.03.2019)

Number 1(36)

Home > Issue > Management of the economic subject and minimization of accounting risks

UDC 338.3

Management of the economic subject and minimization of accounting risks

Domnin A.D. , Martynenko O.V.

The relevance of a subject of a research is defined by problems in management of economic entity and a lack of information provided with accounting. Accounting more has an impact not only on national economy, but also on activity of economic entity. Need of determination of interrelation of uncertainty and accounting risk has to be reflected in their relationships of cause and effect. The detailed analysis of accounting risks, will allow to understand problems of the enterprise and to reveal an economic component of this problem. Process of ensuring economic security of economic entity has to give assessment of the impact of negative impacts on economic security and apply measures of elimination of negative impact on the system of economic security of economic entity. A special role is played by standard regulation of accounting as regulates the single questions of accounting aimed at providing completeness and reliability of indicators of accounting (financial) reports, and also completeness of reflection of the facts of economic life in accounting. By means of general scientific and applied methods of a research external and internal factors emergence of accounting risks are studied. The interrelation of accounting risks with statement and conducting accounting in the organization is proved. The directions for further development of economic entity, in particular – creation of model of future system of internal control, directed to minimization of accounting risks are defined.
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Keywords: economic security, accounting risks, uncertainty, state regulation.

DOI 10.17586/2310-1172-2019-12-1-112-118

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