Financial aspects of an enterprise's capital management ; ФИНАНСОВЫЕ АСПЕКТЫ УПРАВЛЕНИЯ КАПИТАЛОМ ПРЕДПРИЯТИЯ

Abstract

The problem of reliability of financial reporting forming under international economic relations globalization has been considered. The level of clarity of the enterprises' activity in the financial sphere has been critically estimated. It has been offered to distinguish the enterprises to private and governmental ones basing on the level of financial information openness. Accounting system for the first group is based on the international financial reporting principles, and for the second group it is based on the legislative acts and instructions. ; В статье рассмотрена проблема достоверности формирования финансовойотчетности при глобализации международных экономических отношений.Критически оценена степень прозрачности деятельности предприятия вфинансовой сфере.