ACCOUNTING SYSTEM INFORMATION AS THE BASIS FOR THE ASSESSMENT OF INDICATORS OF ECONOMIC SAFETY OF THE REAL SECTOR OF ECONOMY
Abstract
The article is devoted to substantiation of information bases for calculation, evaluation and analysis of economic security indicators of the real sector of the Ukrainian economy. The relevance of the topic is that maintaining an adequate level of economic security must be based on an adequate and relevant information base. The Economic Security Information Base includes a set of indicators grouped by different areas of economic activity. Systematic statistical information, which is the basis for the formation of such indicators, is integrated into the accounting and financial reporting systems of public and non-governmental entities. In this regard, accounting and financial reporting is a fundamental information base on which to assess the economic security of the state and formulate a set of measures to support it. The authors have disclosed approaches to interpreting the concept of the term "economic security" and "security of the real economy." The sequence of formation of information base for estimation of economic security indicators of the state according to the sequence: "sources of formation of statistical information – summary sources of information - groups of indicators by sources of information" is presented. The regulation of accounting and financial reporting of business entities, which is the basis for the formation of economic security indicators is investigated,. The financial and economic indicators of production, energy, scientific and technological, food security, as well as the accounting basis for their formation are presented. It is established that the availability of data on the movement of information from the primary documents of the subjects of the state and non-state sectors of the economy to the indicators of the economic security of the state will allow to organize the channels of information resources in order to obtain at the national level reliable, relevant, adequate, objective and relevant information.
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