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About of the professional standard «Accountant»

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Pages: 
98-100
UDC Code: 
331.108.4:657

The need to introduce professional standards was due to the fact that the characteristics of posts contained in a single qualification guide were no longer in line with the current situation in the labor market. The professional standard differentiates the skill levels of employees and at the same time links levels of education. CEN also describes the positions, without tying them together. Among other things, the relevance of research is due to the inconsistency of certain provisions of the professional standard «Accountant» accounting legislation, as well as the lack of development of certain issues related to the application of the professional standard by employers. Also the relevance of this study is confirmed by the fact that the draft of the new professional standard «Accountant» has not been approved by the Ministry of Labor of Russia until today.

Files: 
References: 
1. Yarovova V.V., Safronova A.S. Professionalnyy standart <<Buhgalter>> i problemy ego primeneniya v Rossii // Vestnik obrazovatelnogo konsorciuma <<Srednerusskiy universitet>>. Ser.: Ekonomika i upravlenie. 2017. no 10. S. 141-143.

2. Blinov V.I., Esenina E.Yu. Kak rozhdayutsya i vnedryayutsya professionalnye standarty // Obrazovatelnaya politika. 2014. no 1 (63).S. 37-41.

3. Shohin A.N. Rossiya poluchit konkurentnye preimushchestva blagodarya professionalnym standartam. URL:https://rg.ru/2016/09/25/shohin-v-sleduiushchem-godu-rossiian-proveriat-na-profprigodnost.html.

4. Getman V.G. Rezervy sovershenstvovaniya professionalnogo standarta <<Buhgalter>> // Buhgalterskiy uchet. 2015. no 7. S.135-136.

5. Melnik M.V. Usloviya uspeshnogo ispolzovaniya standartov // Uchet. Analiz. Audit. 2016. no 3. S. 55-64.