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The problems of corruption
The problems of corruption. |
One shouldn't underestimate the possible potential professional community in the fight with all sorts of abuse and fraud, which in turn are a breeding ground for corruption. This is due to the fact that employees of accounting services, not only have the most complete information on the financial operations of organizations, but also have knowledge of the existence of financial, accounting and tax legislation. It is recognized that one of the most significant barriers to economic growth and development is corruption. And it should be noted that there are countries where this phenomenon would be absent. However, in Russia today, according to some sources, the amount of bribe exceeds the budget.
For each year calculated by "fairness index" Transparency International, the list of 180 countries, Russia shares the 147-150th place with Bangladesh, Kenya and Syria. Therefore, the decriminalization of the country is very important. Civil society participation is a prerequisite for success in this task. Public professional organizations such as the UPS of Russia, Moscow region BSIs and SROs' "Guild IPBR auditors" should play an important role in the formation of accounting and auditing community and society at large tolerance for corrupt behavior.
On the basis of the national anti-corruption strategy, anti-corruption activities in the Moscow region BSIs should focus primarily on the active participation of members of the Institute in shaping legislative and institutional framework against corruption and the enforcement of the members of the institute anti-corruption norms of behavior.
The president of the Moscow region BSI L.I. Choruzhi suggests that solving these problems involves the following measures:
- development and implementation of the program of education and training of professional accountants and auditors courses in fulfillment of the requirements of legislation on combating corruption and promoting the passage of members of the Institute of advanced training courses on these issues;
- advocacy and advisory organization working with members of the Institute for the anti-corruption, including the confidential consideration of specific situations;
- enforcement of the members of the Moscow region BSIs requirements of the Code of Ethics for Professional Accountants and Auditors (including anti-corruption norms of behavior), including the use of appropriate enforcement measures in accordance with internal regulations IBT IBT Russia and the Moscow region;
- the development and adoption of disciplinary measures for members of the IBT for the violation of the Moscow region's professional responsibilities with respect to combating corruption;
- reflection on the website of the Moscow region BSIs information on anti-corruption.
Thus we see that the problems of disappearance of corruption involves the whole complex of measures.
Список использованной литературы
Л.И. Хоружий. Роль и место бухгалтерского учета в условиях модернизации экономики // Вестник бухгалтера московского региона, №4, ООО "Издательский дом БИНФА", 2010, стр. 6-10.
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