FORMATION OF MASTER PROGRAMS OF BUSINESS ACTIVITY IN THE FIELD OF ACCOUNTING AND AUDIT

Training of specialists in accounting, analysis and control in the General public administration sector (previously budgetary institutions and financial bodies) is very limited and even fragmentary: there is no basic training at the first two levels of higher education — primary and first (bachelor's) (with the exception of the subject "Accounting in budgetary institutions") and the actual beginning of training at the second — master's level. Obviously, this approach limits the possibilities of future applicants of educational, scientific and scientific level for the specified direction, since: acquired knowledge in the process of studying General disciplines in the specialty (previously "Accounting and audit", now — "Accounting and taxation" ) at the primary and first level of education do not allow you to work out and understand the problems of accounting, control and analysis in the General public administration sector, while the second (master's) level, as a rule, thanks to practice, allows you to form mainly practical information about accounting, control, analytical support for management of the main subjects of the above-mentioned institutional sector. The purpose of this work is to develop approaches to training specialists in accounting, analysis and control in the General public administration sector in the context of modernization of higher education.