ACCOUNTING FRAMEWORK FOR REPORTING IN THE CONTEXT OF REFORM

The article noted that the development of an effective methodology for monitoring the reporting enterprise, which includes the full amount of information sources, objects and optimal stages of verification, the development of models of working documents of the auditor is a guarantee of confirmation of indicators of financial, tax and other types of reporting. To improve the efficiency of enterprise management, the authors suggest ways to improve the complete and timely accounting information about its activities and address the following issues: a combination of centralized and decentralized approaches in the organization of accounting apparatus; the relationship between financial, managerial and tax accounting types on the basis of the principles of efficiency, continuity, information, reusable use of standard forms of primary and consolidated documents for the adoption of management decisions, compilation of accounts; delegation of authority and responsibility regarding the organization of accounting and control to heads of structural units, chief specialists; Interconnection of accounting functions with decision-making centers, for example, planning, monitoring, analysis, monitoring and diagnostics of the enterprise's performance. In modern conditions of enterprise development it is expedient to obtain complete accounting and control information by improving the parts of the order on the accounting policy (organization of tax accounting: introduction of special accounts, accounting registers, types of assessments, computer support, monitoring and diagnostics of the enterprise, etc.). When conducting the monitoring and diagnostics of the enterprise it is proposed to apply a set of indicators of efficiency and effectiveness of all stages of the circulation of means and sources, through continuous monitoring, which in a timely fashion reveal the negative trends in the development of the enterprise. The basis for the rapid audit of financial reporting is the use of modern methods and techniques in accordance with the organizational and technological characteristics of the research object, verification of materials inventory assets, capital and liabilities, preparatory work for reporting, accounts receivable, especially accrual of timely payment taxes to the budget, control over the evaluation of reporting indicators: assets, capital and liabilities, audit of reporting rules, office check of compliance all forms of deposits statements of operational analysis of the dynamics of financial ratio and institutions.