Yefimenko L. Legal basis of accounting and reporting in the performance of the State Budget of Ukraine

In the dissertation theoretical and practical problems of legal principles of accounting and reporting in the performance of the State Budget of Ukraine are researched. The author has considered the history of the formation and development of financial and legal institution as a stage of the budget process and the source base of the study. In order to solve theoretical problems it was precised the definition of "accounting", "budget accounting", "management accounting", "control"; the author has described own vision for the concepts. The paper defines the content, objectives and functions of budget accounting and reporting; consideres the legal basis for methods of accounting and reporting in the performance of the State Budget of Ukraine. The principles of budget accounting and reporting in the context of national and international standards were analyzed. The legal regulation of budget accounting in the context of control activity of the State Treasury Service of Ukraine was considered in details.