The Formation and the Prospects of Development of Economic Analysis Standardization in Russia

Учёт. Анализ. Аудит

E. B. Gerasimova¹ 

[1] Financial University under the Government of the Russian Federation;

关键词: экономический анализ;    стандартизация;    стандарт;    стандарт организации;    заинтересованные стороны;    стейкхолдеры;    economic analysis;    standardization;    standard;    professional standard;    organization standard;    regulation;    interested parties;    stakeholders;   

DOI  :  10.26794/2408-9303-2017--1-55-61

来源: DOAJ

【 摘 要 】

The article considers the problems of enhancing the theory and methodology of the economic analysis. It also analyzes the conditions of the development of the economic analysis in the context of the stakeholder approach application - that is taking into account the range of stakeholder requirements to the quality of functioning of the organization. The necessity for the development of a system of standards for economic analysis, a systematic legal framework for standardization of economic analysis was identified: the standardization in the Russian Federation, professional standards, organization standards. The article also reveals the insufficiency of the existing regulatory framework base for the development of the standards system of the economic analysis. The author justifies the possible status of the standard of the economic analysis: the professional standard or the standard of the organization. Basing on the study of the system of professional standards there was identified the absence of standard of analytical activity in the broad sense of the word, the already described professional qualifications contain only a few scattered analytical procedures. It was also found that the requirements of several stakeholders had not been reflected in the existing professional standards. Basing on the conducted research the author proposes the development of the system of pilot standards of economic analysis which describe the practice of analytical activities conduct in the process of examination, evaluation and management of the main activities of the organization.

【 授权许可】

Unknown