Учет и контроль в обеспечении экономической безопасности организаций Пермского края

Abstract

The article deals with the urgent problem concerning the regional development as well as the specific organization, or to the development of an integrated system of economic security of the organization. The article discusses the importance of such an element of economic security (including the financial security) as the accounting and control as well as their possible violations. The authors substantiate their position on the relationship of the violations of accounting and control and also the internal theft, other economic crimes and their negative consequences. The analysis of the existing national and foreign sources related to the subject of the study is carried out. The conclusion is made about the lack of modern research devoted to the study of the protective properties of accounting, control and their violations, which condition economic crimes. The methodological tools of the research include dialectic method, systemic analysis, complex sociological methods: the analysis of the legal sources, of statistical information and judicial practice. On the basis of the analysis of criminal cases, financial statements, publications media, the authors made the conclusion about the conditionality of the theft in the organizations as there are the violations of accounting and control, low efficiency of control and auditing, of preventive measures for neutralization of the violations of accounting and control from the services of economic security, accounting offices, auditing and law enforcement services. The recommendations for the optimization of this work are introduced. They can be used by accounting departments, auditing bodies, fiscal authorities at the municipal and regional level and by law enforcement officials. The economic security is necessary for any organizations regardless of their forms of ownership, ranging from government organizations to small kiosks. The difference will only consist in the means and methods.

Рассмотрен вопрос о роли учета, контроля в обеспечении сохранности имущества хозяйствующих субъектов, законности совершаемых операций и достоверности декларируемой отчетности. Выявлены характерные для организаций Пермского края нарушения требований бухгалтерского учета и контроля. Представлены основные недостатки работы бухгалтерских подразделений, служб экономической безопасности, ревизионных и правоохранительных органов Пермского края по устранению нарушений учета и контроля, являющихся условиями совершения преступлений.