Bychkova O. Accounting and audit in managing ecological activity of coal mining enterprises

On the basis of complex investigation of theoretical propositions concerning mechanisms for ensuring accounting and audit organization under conditions of increasing influence of economics' data on processes of economy theoretically-methodical foundations and practical recommendations were developed. Economical essence of category of "ecological activity" for the needs of accounting was identified in the thesis; expediency of using complex approach to coal mining for accounting and auditing of management of ecological activity was substantiated; methodical approaches concerning structure, mechanism and assessment of operations of ecological activity as separate categories of accounting were improved; scientific justification of appropriateness of introducing separate calculating account for accounting expenses of ecological activity was given; internal standard for synergistic solution of managing accounting tasks was proposed; necessity of separation of short term fictitious assets in the structure of accounting objects was proved; methodical propositions for audit in managing of financial and economic activity concerning influence on the environment were improved.