Степень использования -- результаты исследования приняты к использованию Постоянными комиссиями Палаты представителей Национального собрания Республики Беларусь: по бюджету, финансам и налоговой политике; по проблемам чернобыльской катастрофы, экологии и природопользования, Министерством финансов Республики Беларусь, Государственным комитетом по имуществу Республики Беларусь, Белорусским государственным концерном по нефти и химии, ОАО «Нафтан», НРУПТН «Дружба», применяются при подготовке специалистов высшей квалификации в УО «Полоцкий государственный университет».
Область применения -- система управления сбалансированным взаимодействием социально ориентированного, экономико-эффективного и эколого-защитного аспектов землепользования, учебный процесс экономических вузов.
Ключевые слова -- методология бухгалтерского учета, земля, земельная рента, ограниченные вещные права на земельные участки, улучшения земельных участков, добавочный экологический капитал, привлеченный природный капитал.
SUMMARY
Land accounting methodology within the context of the state-of-the-art rent theory. Vegera Svetlana Grigorievna
Aim of research -- scientific grounding and development of land accounting methodology that provides for formation of information database for management of balanced interaction of socially oriented, economically efficient and environmental aspects of land use at microeconomics level for the purpose of satisfying needs of present and future generations.
Methods of research -- system approach, analysis, synthesis, induction, deduction, scientific abstraction, logical generalization, modeling, comparison, inference by analogy, balance method.
Research findings and their scientific novelty -- First-time development of a structural-logical three-level model of land accounting methodology; development of a concept of system reforming of land accounting methodology within the context of the state-of the-art rent theory, which defines a new subject area of accounting on the basis of general methodology principles; development of a theory of land and land rent accounting which includes a system of new methodological principles for land and land rent accounting; scientific grounding of a new object of accounting -- land rent, and specification of the existing ones -- land plot, limited proprietary rights to a land plot, land plots improvements, substantiation of their structure, classification and theoretical framework of accounting; development of new methods for definition, accounting and reporting of environmental and anti-environmental land rent, for definition and accounting of social land rent; development of a holistic system for assessment, accounting and reporting of land plots and their improvement objects.
Application level -- results of the research are accepted for application by Permanent Committees of the House of Representatives at the National Assembly of the Republic of Belarus: for budget, finances and taxation policy; for Chernobyl catastrophe issues, ecology and natural resources management, by the Ministry of Finance of the Republic of Belarus, State Property Fund of the Republic of Belarus, Belarus State Concern for Oil and Chemistry, JSC «Naftan», Novopolotsk Republican Unitary Enterprise for Oil Transport «Druzhba», and are used for higher qualification specialists training at the Educational Institution «Polotsk State University».
The area of application -- system of management of balanced interaction of socially oriented, economically efficient and environmental aspects of land use, training process in higher educational institutions with economic profile.
Key Words --accounting methodology, land, land rent, limited proprietary rights to land plots, land plots improvements, additional environmental capital, called-up natural capital.