Comprehensive accounting policy as an element of the economic security system of an industrial enterprise
Abstract. The article deals with the problematic issues of the formation and execution of the integrated accounting policy of an industrial enterprise within the framework of the functioning of an effective system of economic security of the enterprise. The main stages of the formation (updating) of the complex accounting policy of an industrial enterprise, including accounting and tax sections, are analyzed. Attention is paid to the accounting risks arising in connection with the constant reform of accounting and the adjustment of the provisions of the Tax Code of the Russian Federation.
Keywords: complex accounting policy, accounting risks, economic security, industrial enterprise
Highlights:
♦ analyzed individual accounting risks and the practice of adapting the CU in the system of economic security of the enterprise;
♦ the basic principles of disclosure of the complex accounting policy of an industrial enterprise (CBM) have been determined in order to ensure the reliability of reporting, the continuity of the company`s activities in the conditions of uncertainty of the external and internal environment.
Natalia S. Sakhchinskaya, Samara State Socio-Pedagogical University, Samara, Russia, Irina A. Svetkina, Samara State University of Economics, Samara, Russia