PROBLEMS IN THE ANALYSIS OF FINANCIAL STABILITY OF THE BUDGET AND AUTONOMOUS INSTITUTIONS 

Sviridova Nina Vladimirovna, doctor of economic sciences, professor, head of sub-department of accounting, taxation and audit,
Penza State University, Е-mail: sviridovanv@rambler.ru
Akimov Andrey Alexandrovich, candidate of economic sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University, Е-mail: andreiakimow@gmail.com
Zaitseva Lydia Sergeyevna, master, Penza State University, E-mail: lidizay@mail.ru 

336.6 

Background. In connection with the adoption of federal accounting standards for the public sector, the requirements for the presentation of information in the accounting records of public institutions have changed, and since 2018 it becomes necessary to analyze their financial situation and, accordingly, its separate stage – the analysis of financial stability. In this regard, it is required as a solution to the problems of choice and effective methodology and organization of its conduct on the basis of a balance – the official form of accounting. An analysis of the financial sustainability of a public institution is designed to ensure its objective evaluation. The purpose of the work is to choose the methodology for analyzing the financial stability of budgetary and autonomous institutions on the basis of official accounting (financial) reporting data and the requirements of federal and international financial reporting standards for the public sector.
Materials and methods. The basis of the study was the methods of coefficient analysis, as well as the expert method when choosing threshold values of relative indicators.
Results. The article shows the application of the methodology of financial stability of budgetary and autonomous institutions, which makes it possible to solve the problem of using the information base, formed accord-ing to the requirements of federal standards.
Conclusions. An analysis of the financial sustainability of a public institution is designed to provide an objective assessment of it, as a result of which founders and managers can make management decisions for the economic development of budgetary and autonomous institutions. 

financial stability, coefficients, federal standards, international financial reporting standards, balance sheet, solvency