State mamaneja chero boka achiva chaizvo vade, uye kazhinji, kuwedzera dhipuroma yepamusorosoro kubva wacho zvinoda ukuru uye ruzivo. Zvisinei, kunyange zvakadaro wakaoma pakusarudza musoro asingadi kupa chivimbo chakazara muna Kururama mari mabasa vachida. Zvechokwadi, muna mutemo kunoramba kuchinja, rambai ziso kuti dzimwe nguva hazvitomboiti, pasina kutsauswa kubva pakarepo mabasa nezuva. Kubatsira mumamiriro ezvinhu akadaro anogona nevanhu akazvimirira Vaongorori. Nyanzvi idzi kwenguva shoma nguva kwete chete kuongorora basa zvebhizimisi, asi kupa zano nenyanzvi zvainanga mukuvandudza utariri pezvakaitwa. Kuti uone ichi, unofanira kuva zvakadzama kuti tione kuti ndiani vateereri ichi uye chii ake pakarepo mabasa.
Patrimony
Shoko "wevanoongorora akaunzi" rinobva muchiLatin wevanoongorora akaunzi - muteereri. Saka, muna XVII-XVIII emakore, yaiiswa vadzidzi vose vakanga kodzero kunzwa chidzidzo yomumwe mudzidzi uye vamurumbidze. Papera chinguva, raiva tsanangudzo machisi nzvimbo, izvo zvinogona kutengwa chete vanhu noruremekedzo uye yakakura ruzivo mune imwe basa. Nepo basa wevanoongorora akaunzi wacho aihuitira ongororo zvikuru utariri pane nyaya dzemari. Mune mamwe manzwi, yakanga yakazvimirira maneja vakabatsira kuronga basa muridzi vachida. Asi nechekare pre-echimurenga Russia akadudzira rokuti "wevanoongorora akaunzi" zvakasiyana akavadana magweta zvechiuto, vanyori mumatare muchiuto, muchuchisi wacho mabasa anoteererwa. Kusvika panguva basa awana kupfuura pachena mitsetse basa, izvo inobva odhita ari muvhidhiyo emakambani 'turnover uye mazano akamumutsira chizvidavirire uye mutero ndizvidavirire.
The chikuru zvemupiro wevanoongorora akaunzi kwebasa
Nhasi, ari wevanoongorora akaunzi basa vari vadzidzi kumayunivhesiti akawanda Russian Federation. Zvisinei, chitupa - chete padariro wokutanga nounyanzvi inotungamirwa, sezvo maererano nomutemo kushandiswawo kuita sangano kuzvidzora pamutemo kana entrepreneur anogona kuongorora basa. Uyezve, vose vakasarudza kubatanidza mabasa avo nomufambiro audits uye rubatsiro emakambani muna 2010 anofanira dziri State Register, kuti vanopupurirwa uye zvakaitika Kukodzera bvunzo Yakabatana advertising Commission. Chete pashure ichi rwendo refu akapedza kudzidza zvakanaka kukwanisa vanozviti "wevanoongorora akaunzi". Mukuwedzera, advertising achapiwa aifanira kugara refresher makosi, hapana nyaya chii nzvimbo basa rinoitwa, kana IP kana nhengo ehurumende kuzvidzora. Pashure achimira munzvimbo yake zviri pamutemo, nyanzvi anofanira bhuku racho nokuti Federal Mutemo N 307-FL "On Auditing Activities" pamusoro 30.12.2008, rinotsanangura zvakajeka kuti wevanoongorora akaunzi iri uye chii mabasa ake.
Chii chinofanira kuziva nyanzvi
The wevanoongorora akaunzi anofanira kuziva zvose, rokuzvidavirira kwete chete, utariri, asi kuti mutero ndizvidavirire. Uyezve, anofanira kunzwisisa sei kuvaka uye kumhanya zvirongwa zvebhizimisi sezvo basa riri kuitwa, uye apo kuwana simba pfungwa dzesangano kwayo. Pashure pezvose, pasina zvinokosha izvi hazvigoni kuongororwa, kunyange ano mapepa, tisingatauri yoga midziyo mwero kana hurumende ichiisa mari. Mukuwedzera, muna weboka wevanoongorora akaunzi basa izivo chinokosha munzvimbo dzakadai munyika chidhiraivho, yemakambani utungamiriri, uye upfumi pachisara nhamba, pangozi zvakanaka uye zvine urongwa kuronga. With unyanzvi izvi uye kukwanisa kushandisa navo tsika, asi nyanzvi haagoni chete kuziva zvikanganiso, asiwo kuwana kupfuura pfungwa nzira kuti avaruramise. Vazhinji, asingazivi kuti ndiani ari wevanoongorora akaunzi, zvichienderana nebasa rake rakanaka uye vasingakoshi. Zvisinei, kufungidzira kwakadaro ane chokuita nechokwadi. Odhita basa - chinhu kunzwisisa basa kuti kunoda uchizvichenjerera, ruzivo, haashiviriri usimbe uye hanya.
Zviri nyore kuva wevanoongorora akaunzi nayo?
Nechokumadokero odhita yemakambani zvave kumativi kwenguva refu, uye akapotsa zvose nemakambani private vanoshandisa mabasa avo. In nyika yedu, apo havasi vose vanoziva kuti wevanoongorora akaunzi uye vamiririri basa vachiomerwa. Vatungamiriri vakawanda havasi vakagadzirira kukunda pfungwa uye akaronzesa yakazvimirira ruzivo asi. Kunyange mitemo kuchinja zvinoshamisa basa, kazhinji kupinda mitemo mitsva simba uye kushandisa yakabvumira kugadziriswa kwemutemo wekuita kuti munazvo. Naizvozvo, zvinoenderana chinzvimbo wevanoongorora akaunzi, vanofanira kuramba kushanda pachedu: kunatsiridza unyanzvi hwavo, kugutsa ruzivo uye kushandisa izvi zvose uchidzidzira.