Statistical accounting is ... Organization of statistical accounting

представляет собой комплекс специальных процедур, обеспечивающих информацией о количественных показателях одинаковых факторов, обладающих массовым характером. The statistical form of accounting is a set of special procedures that provide information on quantitative indicators of the same factors that are of a mass nature. In the economic sphere, only those operations that relate to the observation of economic objects are used. Let's consider further what functions are performed by statistical accounting and what changes have taken place in the system.

general characteristics

тесно взаимодействуют друг с другом. Operational, statistical, accounting closely interact with each other. Their interrelation is manifested in the following. The operational accounting data is entered in the accounting information system and used for statistical generalizations. In practice, various methods of control of information are used. The main factors in the correctness of the formation of economic accounting include the unity of the object, purpose and leadership. Management of the process of summarizing information is carried out by the Ministry of Finance and the State Statistics Committee.

What is statistical accounting?

This, as was said above, is a set of special operations that are considered mandatory for each enterprise. Thus the information can be selective, instead of continuous. Statistical accounting is the generalization and systematization of data. Operations can be carried out with the help of self-monitoring or financial and operational reporting. Statistical accounting is an addition to existing data on phenomena and processes that do not have a valuation.

Features of reference

Statistical accounting is an activity that is carried out according to special principles. They have a number of differences from the rules of financial reporting. позволяет получить данные не только за год, но и за больший период – 5-10 лет. The statistical form of accounting for the movement of objects makes it possible to obtain data not only for a year, but also for a longer period of 5-10 years. Information is summarized in graphs and tables. They allow for a comparative analysis of the economic operations of the enterprise.

Goskomstat

At present, more than 50,000 people are involved in the activities of state bodies for the compilation and systematization of information. Goskomstat administers the national statistics. In the structure of this body there are more than 80 territorial committees, design and technological and research institutes, a computer center, educational institutions. Goskomstat has become a central link not only for the formation, but also for the methodology of statistical development, closely related to the reform of the economic system. This, in turn, required the country's transition to international schemes for the implementation of procedures in accordance with market conditions.

Organization of statistical accounting

Key directions of the development of the market economy model were outlined in 1993 in the corresponding program approved by the government. According to its provisions, the existing system of statistical data was subjected to significant changes. As a result, a model of national accounts was formed, an international comparison of GDP began. , показатели населения, финансов, внешней торговли, труда. In addition, statistical accounting of the movement of goods , indicators of the population, finance, foreign trade, labor was brought into conformity with world standards. The foundation of the register of legal entities and isolated units was laid , the Unified system of coding and classification of social and technical and economic information.

Features of reform

At the first stage, the transformation of statistical accounting was carried out according to the principle of priority. In the earlier system, new, unrelated components were introduced. Statistical accounting has entered a new stage, involving further development and completion of work on changing the model to adapt it to market conditions. Currently, experts note that the most complete informational satisfaction is obtained by state authorities. At the same time, other sections - entrepreneurial, individual, scientific - need serious reworking. Transformations should be based on the need to consolidate information about key macro-level blocks and detailed information on various aspects of the micro-level - the competitive environment, the conjuncture, markets, enterprises, and so on.

System Adaptability

To a large extent, it is determined by the level of development of the marketing structure. Demand and the consumer should form a "portfolio of information orders" for statistics. Reforms in the system will ensure its implementation, taking into account the satisfaction of needs for all qualitative and quantitative indicators: from objectivity and content to design.

At the same time, it is necessary to maintain continuity in the reforms, the inviolability of the basic conditions for development. In particular, the issue of preserving the national model of organizing statistics based on the traditions and established relationships between territorial and departmental bodies, strengthening the integrating functions of the State Statistics Committee in a single process of mapping data on socio-economic phenomena in the country. It is also important to increase the role of regional statistics, redistribute tasks between the federal and the subject levels.

Key areas

In accordance with the program, plans were made to develop statistical indicators that would provide a comprehensive description of the transition economy and market interactions. A complex of works in the form of a principled analytical scheme was formulated in 1995. This model is oriented toward the solution of a number of problems:

1. To present in an interrelated form the mechanism of functioning of the domestic economy, to establish key directions for studying the processes taking place in it.
2. Identify the set of parameters required to perform the analysis. The indicators are developed both at the regional and federal levels, taking into account the world and domestic experience, recommendations of the leading international organizations.
3. Justify modern views on the organization of statistical accounting.
4. To give the current activity of the bodies the necessary direction for the long-term period.
5. Develop the methodology in accordance with the content side of economic analysis.

Registration of citizens

Reforming statistics does not only concern the economic sphere of life. A number of changes have undergone and other types of human activity. In particular, adjustments were made to the procedure for registering persons at the location. 12П). A person who will be staying at the place of stay for more than a year is made a sheet of statistical records of arrival (Form 12P). When registering citizens who serve under the contract, as well as their relatives, the address of the military unit without a number (only the name) is inscribed in the impression of the stamp and in point 8 of this form. оформляется только в случае приезда лиц в населенные пункты, в которых до призыва они не проживали. The list of the statistical registration of arrival is made out only in case of arrival of persons in the settlements where they did not reside before the draft. The form is completed in one copy. The exception is cases where citizens have changed their place of residence within one administrative-territorial unit.

Systems approach

Its implementation requires the abandonment of the previously used industry-specific method of collecting information. The system approach provides ample opportunities for an interrelated and in-depth study of the functioning of capital markets, labor, services and goods for the integrated characterization of producers, a more precise analysis of the directions and scale of investment flows, and the identification of sustainable and problem sectors. This method of organizing statistical accounting assumes a significant reduction in the information load on companies, eliminating duplication of information, simplifying various data operations.

Future plans

The process of gathering information will be gradually reoriented to the whole range of methods used in international practice. In the course of implementation of the system approach in the reform of the statistical accounting system, a key role is assigned to classifiers. With the transition to a new program, the rules of work should be clearly formulated. In particular, this concerns the process of determining accounting units, developing their classification, as well as justifying the way to establish the main activities of enterprises. The solution of these problems involves the creation of harmonized international standards. They should regulate the procedure for collecting, preparing, summarizing, transferring and analyzing statistical information.

Conclusion

The developed principles and directions of the transformation of the statistical accounting system allow objectively to identify the necessary and real volumes of information. This, in turn, serves as an initial prerequisite for solving the issues of structuring work, technical equipment and other operations carried out in the system of electronic processing complexes or within the programs on the PC. This approach allows you to exclude intuitive methods in the modernization of statistical accounting, make the whole process economical, systematic and meaningful. One of the key elements of the implemented reforms is the technical and technological aspect of improving the structure of the collection and generalization of information. It can be realized only in close coordination with all stages of the organization of statistical accounting.