Metelitsya V. Accounting and control of budgetary financing of agriculture

The dissertation provides theoretical and methodical justification and the development of practical recommendations regarding improvement of accounting and controlling of the budgetary financing of agriculture. The concept "budgetary financing of agriculture" is formulated and the generalized classification of budgetary charges is developed. Proposition is proven that the budgetary financing is the static object of accounting and object of financial control. It is recommended to outline the methods of accounting and the order of taxation of budgetary means in Notes of Annual Financial Report, and the model of control over their movement by agricultural enterprises is developed. The ways of unification of accounting and taxation of the budgetary means are offered. The system of internal control over budgetary financing of agriculture is developed and the directions for improvement of methods of accounting and of internal control over the budgetary financing under conditions of computer technologies' implementation are developed.