The mechanism of formation of uniform accounting personnel space of the Eurasian Economic Union
https://doi.org/10.20914/2310-1202-2017-1-410-415
Abstract
In modern conditions of formation of a unified accounting personnel space of the Eurasian Economic Union (EAEU) and its efficient functioning become a precondition for improving the competitiveness of the national economies of the EAEU member states in the “new normal” of the global economy. The objectives of innovative development of the economies of the EAEU member states put forward new requirements to it personnel policy, which should be focused, including the implementation of innovative technologies to attract and development of personnel potential the union. There is becoming urgent task of developing the mechanism of formation of the unified accounting personnel space of the EAEU in this situation, in connection with this article is introduced and suggested the definition of the unified accounting personnel space of the EAEU, describes the mechanism of its formation due to the implementation of a system of measures aimed at its establishment and effective functioning. One of the characteristic features of the Eurasian Economic Union is being integrated into the framework of the Union’s governance structures, the purpose of which is to increase the competitiveness of national economies. The modern stage of formation of a single market of services in the field of reporting and accounting associated with the need to develop new unified supranational bodies of the Union, the creation of which is proposed in this paper. It also carried out a comparative analysis of the qualification requirements for chief accountants of the EAEU member states, based on which proposed a unified qualification requirements for them. It developed proposals for the formation of the unified professional certification of accountants in the territory of member states of the EAEU member states. It formed the recommendations and proposals for improving the system of professional training of personnel. It substantiates the need for the unified Eurasian accountants register, confirming the passage of the professional certification of accountants, formed definition of this concept.
About the Author
M. A. Gordova
Financial University under the Government of the Russian Federation
Russian Federation
graduate student, Department of accounting, analysis and audit, 49 Leningradsky av., Moscow, 125993, Russia
Russian Federation
graduate student, Department of accounting, analysis and audit, 49 Leningradsky av., Moscow, 125993, Russia
References
1. Kuz'min V. Sojuz realistov [Union of realists]. Rossijskaja gazeta. 2016, N6947(79). Available at: https://rg.ru/2016/04/13/dmitrij-medvedev-eaes-sostoialsia-kak-effektivnoe-obedinenie.html (accessed 20.12.2016).
2. Zasedanie jekspertnogo soveta ASI [Meeting of ASI Expert Council]. Available at: http://www.kremlin.ru/events/president/news/52559 (accessed 20.12.2016).
3. Volodin V.M., Kaftulina Ju. A., Rusakova Ju. I. Prospects of the Eurasian economic union and opportunities for expansion. Izvestija vysshih uchebnyh zavedenij. Povolzhskij region. Obshhestvennye nauki. Jekonomika. [News of higher educational institutions. The Volga region. Social Sciences. Economy]. 2015, no. 1(33), pp. 276–285. (in Russian).
4. Gordova M.A. Actual directions harmonization of accounting of the Eurasian Economic Union member states. Birzha intellektual'noj sobstvennosti. [Intellectual Property Exchange]. 2016, no.6, pp. 27–32. (in Russian).
5. Jashhenko S.O., Nikiforova M.E. The essence of the institutional mechanism as part of the economic system. Izvestija Dal'nevostochnogo federal'nogo universiteta. Jekonomika i upravlenie. [Izvestiya of the Far Eastern Federal University. Economics and Management]. 2014, no.1, pp. 11–19. (in Russian).
6. Samerhanova Je. K. Creating a single educational space in the context of the reform and modernization of national education. Obrazovanie i nauka. [Education and Science]. 2006, no.1, pp. 15–20. (in Russian).
7. Rozhnova O.V. Actual problems of financial statements. Mezhdunarodnyj buhgalterskij uchet. [International Accounting]. 2013, no.15, pp. 2–8. (in Russian).
8. Rozhnova O.V. Examples of use of interactive teaching methods in the discipline “IFRS”. Mezhdunarodnyj buhgalterskij uchet. [International Accounting]. 2013, no.29, pp. 32–37. (in Russian).
9. Get'man V.G. Modern problems of university training of accountants and auditors and their solutions. Innovacionnoe razvitie jekonomiki. [Innovative development of the economy]. 2014, no.4 (21), pp. 73–81. (in Russian).
10. Bulyga R.P. Training accountants and auditors: How to harmonize educational programs and professional standards. Uchet. Analiz. Audit. [Accounting. Analysis. Audit]. 2016, no.3, pp. 50–54. (in Russian).
11. Zasedanie nabljudatel'nogo soveta Agentstva strategicheskih iniciativ [Meeting of the Agency for Strategic Initiatives Supervisory Board]. Available at: http://www.kremlin.ru/events/president/news/49542 (accessed 20.12.2016).
12. Mel'nik M.V. Сonditions of successful use of professional standards. Uchet. Analiz. Audit. []. 2016, no.3, pp. 55–64. (in Russian).
Review
For citations:
Gordova M.A. The mechanism of formation of uniform accounting personnel space of the Eurasian Economic Union. Proceedings of the Voronezh State University of Engineering Technologies. 2017;79(1):410-415. (In Russ.) https://doi.org/10.20914/2310-1202-2017-1-410-415
Views:
601
Email this article 
Post a Comment 
