FEATURES OF ACCOUNTING ORGANIZATION IN BUDGETARY INSTITUTIONS

Abstract

The article examines the peculiarities of accounting in budgetary institutions of Ukraine as a key element in ensuring legality and transparency in the sphere of public finance. It is emphasized that, unlike commercial enterprises, whose activities are focused on making a profit, budgetary institutions operate to meet public needs and fulfill state tasks. This determines the specific nature of accounting, where each financial transaction acquires not only economic but also legal significance and is subject to strict regulation.Particular attention is paid to the analysis of the constitutional and legislative foundations of accounting, in particular the provisions of the Constitution of Ukraine, the Budget Code, and the Law “On Accounting and Financial Reporting in Ukraine”. It is emphasized that the principles of legality, reliability, and responsibility form the basis of the legal regime of the accounting system in budgetary institutions and guarantee an adequate level of financial discipline. The article reveals a multi-level system of legal liability for violations in the field of accounting, which includes administrative, disciplinary, and criminal measures of influence. This emphasizes that accounting in the budget sector is not only a technical process but also a legal institution aimed at protecting public resources. The prospects for adapting the Ukrainian accounting system to IPSAS international standards are analyzed separately, which contributes to increasing the transparency and unification of financial information, as well as strengthening trust on the part of both society and international partners.The practical significance of the results obtained lies in the possibility of using them to improve the legislative and methodological basis of accounting, increase the effectiveness of state financial control, and integrate Ukraine into the European and global financial and legal space. Prospects for further scientific research are related to studying the impact of digitalization on the accounting system, analyzing court practice in cases of financial discipline violations, and developing innovative mechanisms to ensure transparency in public finance management.