Концептуальные подходы к расчету чистых активов некоммерческих учреждений в системе оценки эффективности общественного сектора

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Abstract: The subject of this research is the peculiarities of the reflection in accounting of net assets of non-commercial autonomous organizations from the position of efficiency assessment of non-commercial organization within the system of analysis of the public sector. The program of realization of administrative and budget reforms, established in the normative documents, including the Executive Order of the President of the Russian Federation from 06.28.2007 No. 825 “About an Assessment of Efficiency of the Activity of Executive Authorities of the Subjects of Russian Federation” predetermines the need for developing methodological support of the assessment and management of the efficiency of the sector of government administration. Development of the efficiency indexes in this sector is an important stage in achieving the set goals of reform. This article offers the approach towards the assessment of the elements of net assets on the basis of fair value (expense approach) and initial cost in the amount of investments directed into non-commercial organization in form of government sources of financing. This will allow combining various approaches in assessment of assets of a non-commercial organization in the reports on net assets, which will provide users with information on the results of the efficiency of the investment process and investments of government resources, as well as with regards to the dynamics of the cost of a venture as a whole.

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