Issue № 26. March 2011

Conceptual Bases of Stable Development of the Integrated Registration System

Ph.D., associate professor, Accounting, Audit and Business Analysis Department, Astrakhan State Technical University.
E-mail: ansolonenko@yandex.ru

The article is devoted to the problems of a sustainable development of integrated registration system. Factors and priority directions, directly influencing its further development are allocated. New approaches, adequate to modern social and economic conditions and information technologies, are necessary for the improvement of quality of the registration information, based on harmonization of national accounting systems, standardization of registration procedures on the basis of integration of the registration system, providing relative independence of registration process of a certain kind of the account and the reporting. Based on the patterns established by the author, principles and criteria of a sustainable development are established.

Keywords

Transmitting possibilities, accounting system, integration and differentiation of registration set.