Buhalterinė apskaita - svarbus šalies ekonominio augimo veiksnys

LTBuhalterinė apskaita ekonominėje literatūroje dažniausiai įvardijama kaip tarptautinė verslo kalba, tam tikra mokslo ir net meno rūšis, studijų dalykas, amatas ar pelningas verslas. Straipsnyje pirmą kartą buhalterinė apskaita pavadinta šalies ekonominio augimo veiksniu. Nėra nė vienos įmonės, įstaigos ar organizacijos, kuri egzistuotų be buhalterinės apskaitos: be jos negali egzistuoti ir nė viena pasaulio valstybė. Straipsnyje nagrinėjama buhalterinės apskaitos, kaip svarbaus šalies ekonominio augimo veiksnio, reikšmė, atskleidžiama apskaitos reglamentavimo ir apgaulingos apskaitos tvarkymo įtaka šalies ekonominiam augimui. [Iš leidinio]Reikšminiai žodžiai: Apgaulinga apskaita; Buhalterinė apskaita; Ekonominis augimas; Reglamentavimas; Accounting; Economic growth; Fraudulent accounting; Regulation.

ENThere are no companies, institutions, or organisations that would operate without accounting. No countries are able to exist without the information on assets, capital, liabilities, revenue, costs, investments, etc. The significance of accounting as an important factor of the national economic growth is examined in the article, as well as the impact of the regulation of accounting or fraudulent accounting on the national economic growth. Appropriate regulation of accounting has a positive effect on the boosting of economic growth. At all the levels of accounting regulation (international, national, or enterprise), preparation and provision of correct, objective, comparable, thorough, and valuable information has to be assured for internal and external users. Organisation and record keeping of fraudulent accounting also has a negative impact on the national economic growth. Because of fraudulent accounting, the companies' assets, equity, and liabilities amount or structure, as well as other indicators, cannot be fully or partially determined. Fraudulent accounting, when false facts are provided or correct facts are purposefully distorted in the original documents of accounting records in order to benefit, tend to cause substantial damage to companies or to the whole state. Research on accounting as an important factor of the national economic growth has to be continued. [From the publication]

• Vadyba / Management
• Ekonomika / Economics