Economic security: the influence of account support of public finance management

Автори: 
Vashay Yu.V., Doroshenko O.O.

The place of economic security in the structure of national security is analyzed. Its 
internal structure is analyzed in the article. The influence of accounting as an information 
providing of management of public finances to financial security as a part of economic 
security. The list of indicators of fiscal security is presented. The author proved that 
information support of public finance management has an indirect impact on each of these 
indicators. The directions of modernization of public finance and accounting systems are 
shown. The author determines how they can be related to the state of economic security.The 
requirements of international accounting standards in the public sector to the information 
provided in the financial statements are investigated. The information requirements, regulated 
by national regulatory acts are considered. The author shows the differences between domestic 
and foreign approaches to information that is contained in the financial statements on the 
execution of estimates and budgets.