The statistical form of accounting is a set of special procedures that provide information on quantitative indicators of the same factors of a mass nature. In the economic sphere, only those operations are used that relate to the monitoring of economic objects. Let us further consider what functions are performed by statistical accounting and what changes have occurred in the system.
general characteristics
Operational, statistical, accounting closely interact with each other. Their relationship is manifested in the following. Operational accounting data is entered into the accounting information system and used for statistical generalizations. In practice, a variety of information control methods are used. The main factors of the correctness of the formation of economic accounting include the unity of the subject, purpose and leadership. The process of summarizing information is managed by the Ministry of Finance and Rosstat.
What is statistical accounting?
This, as mentioned above, is a set of special operations that are considered mandatory for each enterprise. Moreover, the information may be selective rather than continuous. Statistical accounting is a generalization and systematization of data. Transactions can be carried out using self-monitoring or according to financial and operational reporting. Statistical accounting is an addition to the existing data on phenomena and processes that do not have a valuation.
Features of reference
Statistical accounting is an activity that is carried out according to special principles. They have a number of differences from the rules of financial reporting. The statistical form of accounting for the movement of objects allows you to get data not only for the year, but also for a longer period - 5-10 years. Information is summarized in graphs and tables. They allow a comparative analysis of the economic operations of the enterprise.
Rosstat
Currently, more than 50 thousand people are involved in the activities of state bodies to compile and systematize information. The management of domestic statistics is carried out by the Federal State Statistics Service - Rosstat. The structure of this body includes more than 80 territorial committees, design-technological and research institutes, a computer center, and educational institutions. Rosstat has become the central link not only to the formation, but also to the methodology of statistical developments, closely associated with the reform of the economic system. This, in turn, required the country's transition to international schemes for carrying out procedures in accordance with market conditions.
Organization of statistical accounting
Key directions for the development of a market model of the economy were identified in 1993 in the corresponding program approved by the government. According to its provisions, the existing statistical system was subjected to significant changes. As a result, a model of national accounts was formed, and an international comparison of GDP began. In addition, statistics on the movement of goods, indicators of the population, finance, foreign trade, and labor were brought into line with world standards. The foundation was laid for the register of legal entities and separate divisions, the Unified system of coding and classification of social and technical and economic information.
Reform Features
At the first stage, the conversion of statistical accounting was carried out according to the principle of priority. The previously existing system introduced new, unrelated components. Statistical accounting has entered a new stage, involving the further development and completion of work to change the model to adapt it to market conditions. Currently, experts note that the state authorities receive the most complete informational satisfaction. At the same time, other sections - entrepreneurial, individual, scientific - need serious revision. Transformations should focus on the need to combine information about the key blocks of the macro level and detailed information about the various aspects of the micro level - the competitive environment, market conditions, markets, enterprises and so on.
System adaptability
To a large extent, it is determined by the level of development of the marketing structure. Demand and consumer should form a “portfolio of information orders” for statistics. Reforms in the system will ensure its implementation, taking into account the satisfaction of needs for all qualitative and quantitative indicators: from objectivity and content to design.
At the same time, it is necessary to observe continuity in the reforms and the inviolability of the basic conditions of development. In particular, we are talking about preserving the national model of organizing statistics based on traditions and existing relationships between territorial and departmental bodies, strengthening the integrating functions of Rosstat in a single process for displaying data on socio-economic phenomena in the country. It is important to increase the role of regional statistics, to redistribute tasks between the federal and subject levels.
Key areas
In accordance with the program, plans were outlined for the development of statistical indicators that provide a comprehensive description of the transition economy and market interactions. The complex of works in the form of a basic analytical scheme was formulated in 1995. This model is oriented towards solving a number of problems:
- Introduce in an interconnected form the mechanism of the functioning of the domestic economy, establish key areas for studying the processes taking place in it.
- Define a set of parameters necessary for the analysis. The indicators are developed both at the regional and federal levels, taking into account international and domestic experience, recommendations of leading international organizations.
- To substantiate modern views on the organization of statistical accounting.
- To give the current activities of the authorities the necessary focus for the long term.
- Develop a methodology in accordance with the substantive side of economic analysis.
Registration of citizens
Reforming statistics concerns not only the economic sphere of life. A number of changes have undergone other types of human activity. In particular, adjustments were made to the procedure for registering persons at their location. For a person who will be at the place of stay for more than a year, a sheet of statistical registration of arrival is compiled (form 12P). When registering citizens serving under the contract, as well as their relatives, the address of the military unit without a number is entered in the stamp imprint and in clause 8 of this form (name only). A sheet of statistical registration of arrivals is issued only in case of arrival of persons in settlements in which they had not lived before the draft. The form is filled in one copy. The exception is cases when citizens have changed their place of residence within the same administrative-territorial unit.
Systems approach
Its implementation requires the abandonment of the previously used industry-specific method of collecting information. The systematic approach provides ample opportunities for an interconnected and in-depth study of the functioning of capital, labor, services and goods markets for a comprehensive description of producers, a more accurate analysis of the directions and scale of investment flows, and identification of sustainable and problem sectors. This method of organizing statistical accounting involves a significant reduction in the information load on companies, eliminating duplication of information, and simplifying various operations with data.
Future plans
The process of collecting information will be gradually reoriented to the full range of methods used in international practice. During the implementation of a systematic approach to the reform of the statistical accounting system, the key role is given to classifiers. With the transition to a new program, the rules of work should be clearly formulated. In particular, this concerns the process of determining accounting units, developing their classification, as well as substantiating the method for establishing the core business of enterprises. The solution to these problems involves the creation of harmonized international standards. They should regulate the procedure for collecting, preparing, summarizing, transmitting and analyzing statistical information.
Conclusion
The developed principles and directions of transformation of the statistical accounting system allow you to objectively identify the necessary and real volumes of information. This, in turn, acts as the initial prerequisite for resolving issues of structuring work, technical equipment and other operations carried out in the system of electronic processing systems or as part of programs on a PC. This approach allows us to exclude intuitive methods in the modernization of statistical accounting, to give the whole process an economical, systemic and meaningful character. One of the key elements of the ongoing reforms is the technical and technological aspect of improving the structure of the collection and synthesis of information. It can be implemented only in close coordination with all stages of the organization of statistical accounting.