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THE ENTERPRISES OF FEDERAL PENITENTIARY SERVICE OF RUSSIA SHOULD BE HELPED

https://doi.org/10.26794/2587-5671-2016-20-2-159-164

Abstract

36 federal state unitary enterprises (Federal State Unitary Enterprise FSIN Rossii) which purpose and object of activity are providing and development of the material and social sphere of Federal Penitentiary Service and so forth are under departmental supervision of Federal Penitentiary Service of Russia. For realization of the powers of Federal State Unitary Enterprise FSIN Rossii can give sponsor’s and charitable help to institutions of criminal and executive system. On the basis of the Methodical recommendations approved by the order of the Ministry of Economic Development of the Russian Federation during 2016 the Provision on an order of formation and use of funds of sponsorship and charity will be developed. However development of Situation doesn’t solve all problems facing the enterprises which will face the solution of questions on determination of the amount of assignmentsfrom net profit when forming fund of sponsorship and charity, to modification of the Charter, his re-registrationin a generally established order, etc. Detailed study and realization of these tasks will promote more effective interaction of Federal State Unitary Enterprise FSIN Rossii and institutions of criminal and executive system.

About the Author

I. A. Kuzmina
Academy of FSIN of Russia
Russian Federation


References

1. Kuzmina I.A. Funds of the unitary enterprises: order of formation and accounting of operations [Fondy unitarnyh predprijatij: porjadok formirovanija i uchet operacij]. Economy and business –Jekonomika i predprinimatel’stvo, 2014, no. 9, pp. 751–754.

2. “About charity and the charitable organizations”: Federal law of 11.08.1995 No. 135-FZ.

3. “About advertizing”: The federal law 38-FZ of 13.03.2006 (in an edition from 3/8/2015).

4. “About the state and municipal unitary enterprises”: The federal law from 11/14/2002 No. 161-FZ (an edition from 11/23/2015).

5. Kuzmina I.A. An order of formation and reflection in the accounting of reserve and additional funds of the federal state unitary enterprises of Federal Penitentiary Service of Russia//Accounting in the budgetary and non-profit organizations. 2014. No. 10. Page 9–14.

6. Anishchenko A. Sponsorship, charity or free aid? //”The accounting appendix” No. 24 (9540) 2014, “New accounts department” No. 07 2014

7. The accounting regulation “Expenses of the Organization” of PBU 10/99, is approved by the Order of the Ministry of Finance of the Russian Federation from 5/6/1999 No. 33n.

8. Accounting regulation “Accounting of Calculations for Income Tax” of PBU 18/02, утв. The order of the Ministry of Finance of the Russian Federation from 11/19/2002 No. 114n.


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For citations:


Kuzmina I.A. THE ENTERPRISES OF FEDERAL PENITENTIARY SERVICE OF RUSSIA SHOULD BE HELPED. Finance: Theory and Practice. 2016;20(2):159-164. (In Russ.) https://doi.org/10.26794/2587-5671-2016-20-2-159-164

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