Sushko N. Reforming of the state budget execution accounting.

. In the thesis, there was completed a research of changes and theoretical background of state budget execution accounting taking into consideration the international experience concerning this matter. Adjusted and concretized the essence of the term "managerial accounting of budget execution" and defined factors, which effect accounting policies in the state budget execution. Proven the necessity of the improving of accounting records. Developed the chart of accounts for accounting of execution of the state budget and the local budgets, which functions in the system of electronic payments of the National Bank of Ukraine and which is the basis of the model of accounting, which was laid in the architecture of software complex AS "Kazna" for state budget execution. Defined practical recommendations concerning adjustment of current and new chart of accounts. Verified usage of computer-based form of accounting. Developed new methodology of accounting reflection for transactions of the state budget execution on revenues and expenditures with determination of the result of budget execution. Proposed further trends of reforms in accounting for the public administration area.