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Современный Финансовый И Управленческий Бухучёт Как Предпосылка Продвижения Корпоративного Управления
[Modern financial and managerial accounting as a condition for corporate governance development]

Author

Listed:
  • Bukvić, Rajko
  • Pavlović, Radica

Abstract

Russian. В статье указывается на важность применения современных методик бухгалтерского учёта и финансового анализа для продвижения корпоративного управления. Пока сам бухучёт в основе определён государством, с небольшой степенью автономии предприятия, применение современных методов анализа, обоснованное на современных достижениях финансового и управленческого бухучёта, является неотъемлемой областью полной автономии компаний. Именно поэтому, все заинтересованные в компании должны обращать особое внимание на применение современных результатов финансовой науки и стремиться к их внедрению в жизнь и работу компании. В статье в качестве таких достижений выдвигается финансовый анализ на основе отчёта о движении денежных средств. English. The paper emphasizes the importance of using modern accounting and financial analysis methods in order to improve corporate governance. Accounting is basically determined by the state and involves a low degree of enterprise’s authonomy. On the other hand, the use of modern analysis methods, which are based on the achievements of modern financial and managerial accounting, is an inalienable part of whole company’s authonomy. That is why all interested companies need to pay special attention to the application of modern results of financial science and to aspire to implement them in the life and work of companies. As suggested in the paper, one of those methods is financial analysis on the basis of cash flows statement.

Suggested Citation

  • Bukvić, Rajko & Pavlović, Radica, 2016. "Современный Финансовый И Управленческий Бухучёт Как Предпосылка Продвижения Корпоративного Управления [Modern financial and managerial accounting as a condition for corporate governance development," MPRA Paper 81198, University Library of Munich, Germany, revised 0216.
    • Handle: RePEc:pra:mprapa:81198
    as

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    References listed on IDEAS

    as
    1. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    2. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    корпоративное управление; бухучёт; отчёт о денежных потоках; финансовые анализы corporate governance; accounting; statement of cash flows; financial analyses;
    All these keywords.

    JEL classification:

    • G00 - Financial Economics - - General - - - General
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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