Il bilancio dei Comuni nell’attuale ordinamento della Pubblica Amministrazione in Russia. Osservazioni comparative con la realtà italiana

Abstract

In this paper we have done a study about general public administration in Russian Federation and, especially, about accounting system in Local Governments. The aim of  international comparative accounting studies is to evidence strong or weak points, just to better rules and practices.

Our method of research has been based on primary sources of information, as laws, statutory regulations and accounting documents. So this study has been possible by the complementary expertises of the authors about Italian and Russian public administrations and accounting systems, and by the native knowledge of Russian language.

We have outlined the authorities' budgets and their functions, the levels of public budgets, the general features of public budgets, the accounting principles of Budgeting Code; at last, we have analysed budget 2008 of Nizhni Novgorod, as significant structure of incomes and expenses of a large Municipality.

In the conclusion we have drawn the development of both accounting systems toward full accrual method beyond cash basis one.