Publication:
Pоль финансового контроля и ревизии на предприятиях железнодорожного транспорта на рубеже XIX-XX веков

Simple item page
cris.sourceIdoai:irek.ase.md:123456789/1394
dc.creatorМихайлова, Жанна
dc.date2021-11-26T07:44:00Z
dc.date2021-11-26T07:44:00Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:55:32Z
dc.date.available2023-11-13T20:55:32Z
dc.descriptionМИХАЙЛОВА, Жанна. Pоль финансового контроля и ревизии на предприятиях железнодорожного транспорта на рубеже XIX-XX веков = The Role of Financial Control and Audit in Railway Transport Enterprises at the Turn of the XIX-XX Centuries. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 181-188. ISBN 978-9975-75-989-2.
dc.descriptionThis article examines the study of the application of methods and principles of financial control and audit at railway transport enterprises at the turn of the XIX – XX centuries. This period is characterized by the active development of the transport industry, the construction of new Railways. State financial control of railway transport has been developed in three directions: control of revenues (fees); control of expenditures, and control over the use of government investments. Special attention is paid to the main classification of financial control: preliminary actual control and actual control in the form of audit. These types of financial controls were applied in all areas of railway operations. The results of control and audit played a significant role in the implementation of the financial policy of railway transport enterprises. JEL: M42, N74; CZU: 657.6:656.2”18/19”.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1394
dc.identifier.urihttps://cris.ase.md/handle/123456789/5038
dc.languageother
dc.publisherASEM
dc.subjectfinancial control
dc.subjectaudit
dc.subjectthe national audit office
dc.subjectprior to the actual control
dc.subjectrailway
dc.titlePоль финансового контроля и ревизии на предприятиях железнодорожного транспорта на рубеже XIX-XX веков
dc.titleThe Role of Financial Control and Audit in Railway Transport Enterprises at the Turn of the XIX-XX Centuries
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Mikhailova_Zhanna_ conf_aprilie_2020_IX_ed.pdf
Size:
823.86 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate