econommgouВестник Государственного университета просвещения. Серия: ЭкономикаBulletin of the State University of Education. Series: Economics2949-50402949-5024State University of Education10.18384/2949-5024-2024-3-23-36econommgou-1182Research ArticleРЕГИОНАЛЬНАЯ И ОТРАСЛЕВАЯ ЭКОНОМИКАREGIONAL AND SECTORAL ECONOMYНаправления совершенствования системы учёта в государственном секторе Сирийской Арабской РеспубликиThe improvement of government accounting system in the Syrian Arab RepublicАлеткинП. А.AletkinP. A.

Алеткин Павел Александрович – кандидат экономических наук, доцент кафедры учета, анализа и аудита 

420008, г. Казань, ул. Кремлевская, д. 18

Pavel A. Aletkin – Cand. Sci (Economics), Assoc. Prof., Department of Accounting, Analysis and Audit

ul. Kremlevskaya 18, Kazan 420008

pavelaletkin@mail.ruМемеХ.MemehH.

Меме Хасан – аспирант института управления, экономики и финансов 

420008, г. Казань, ул. Кремлевская, д. 18

Hasan Memeh – Postgraduate Student, Institute of Accounting, Analysis and Audit

ul. Kremlevskaya 18, Kazan 420008

hasanmemeh1993@gmail.comКазанский (Приволжский) федеральный университетРоссияKazan (Volga Region) Federal UniversityRussian Federation202409112024032336Copyright © Алеткин П.А., Меме Х., 20242024Алеткин П.А., Меме Х.Aletkin P.A., Memeh H.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.economicsmgou.ru/jour/article/view/1182Цель

Цель. Рассмотреть существующую в Сирийской Арабской Республике систему бухгалтерского учёта в организациях государственного сектора и определить направления ее совершенствования.

Процедура и методы

Процедура и методы. Проведён сравнительный анализ системы бухгалтерского учёта в организациях государственного сектора Сирийской Арабской Республики и Российской Федерации, определены недостатки системы учёта в организациях государственного сектора Сирийской Арабской Республики и выработаны направления её совершенствования.

Результаты

Результаты. Сформулированные по итогам исследования мероприятия помогут вывести систему бухгалтерского учёта в учреждениях государственного сектора Сирийской Арабской Республики на более высокий уровень с целью формирования качественной бухгалтерской отчётности.

Теоретическая и/или практическая значимость. Выявлены недостатки системы бухгалтерского учёта в государственном секторе Сирийской Арабской Республики, препятствующие формированию качественной бухгалтерской отчётности для её пользователей и ограничивающие возможность использования информации, формируемой в системе бухгалтерского учёта, для целей принятия управленческих решений.

Aim

Aim. This research paper examines in detail the existing accounting system in public sector organizations in the Syrian Arab Republic and develops ways of its improvement.

Methodology

Methodology. A comparative analysis of the accounting system in public sector organizations in Syrian Arab Republic and Russian Federation was carried out, shortcomings of the accounting system in public sector organizations in the Syrian Arab Republic were identified and directions for its improvement were developed.

Results

Results. Based on the results of the study, the listed activities will help bring the accounting system in public sector institutions of the Syrian Arab Republic to a higher level, will allow the generation of high-quality accounting reports.

Research implications

Research implications. The shortcomings of the accounting system in the public sector of the Syrian Arab Republic have been identified, which impede the formation of high-quality accounting reports for its users and limit the possibility of using information generated in the accounting system for the purposes of making management decisions.

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The authors declare that there are no conflicts of interest present.