ACCOUNTING AND ANALYTICAL ASSESSMENT AND AUDIT OF THE LEVEL OF QUALIFICATION OF PERSONNEL IN ASSESSING THE COMPETITIVENESS OF THE UNIVERSITY


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Resumo

Task. The article considers theoretical and practical aspects of the analysis of the level of staff skills and competencies of the Universities, which must be measured according to certain indicators, taking into account the specific nature of the activities, to monitor its changes and to find out where problems arise. The problem is that the achievement of the planned strategic goals of the University is impossible without a significant change in the system of motivation of University employees in accordance with the new approaches introduced by the Ministry of education and science of the Russian Federation. Model. In order to confirm these aspects, the article investigates the problem of accounting and analytical assessment of the level of qualification of personnel in assessing the competitiveness of the University based on and covering the pedagogical, scientific, technical and entrepreneurial spheres of its functioning. Summary. It is concluded that the forecast of development of the main professions indicates the need for accumulation of qualification and professional component of human capital, there is a need for highly qualified technical specialists, middle-level specialists and workers, redistribution of offers in the market of educational services towards the most competitive Universities capable of producing specialists of new professions.. Practical importance. The practical significance of the article is that the conclusions and proposals are aimed at strengthening the emphasis on auditing in the audit of this segment of the activities of modern Universities. Originality. The authors ' study has revealed that proposed in the article the indicators and working document reflecting the results of accounting and analytical assessment and audit of personal skill level will allow not only to carry out external monitoring of the activities of the University and its competitiveness, but also to structure the process of internal control competence of staff in higher education institutions in the conditions of information society.

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Sobre autores

Liudmila Kashirskaya

Financial University under the Government of the Russian Federation

Email: kashirskaya76@mail.ru
Doctor of the Economic Sciences, Professor of Department of Accounting, Analysis and Audit Moscow, Russian Federation

Alexey Sitnov

Financial University under the Government of the Russian Federation

Email: ASitnov@fa.ru
Doctor of the Economic Sciences, Professor of Department of Accounting, Analysis and Audit Moscow, Russian Federation

Bibliografia

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  9. Каширская Л.В., Ситнов А. А., Шамашева К.О. Организация системы внутреннего контроля в высших учебных заведениях в условиях информационного общества / Л.В. Каширская, А. А. Ситнов, К.О. Шамашева // Аудитор. - 2018. - № 11 (284). - С. 39-46.

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