Yuliya V. ZHIL’TSOVANational Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation Gilcova_Julya@mail.ru ORCID id: not available
Subject. This article explores the role of the public sector in the Russian economy and the problem of improving the quality of forensic economical examination. Objectives. The article aims to identify and systematize the differences between accounting and reporting of enterprises in the commercial and public sectors of the economy, as well as study statistics on economic crimes in the public sector. Methods. For the study, I used analysis, synthesis, and comparison. Results. The article presents a systematization of the features of budget accounting and describes the characteristic features of unlawful acts in the budgetary sphere. Conclusions. The results of the study can contribute to the competent compilation of the research part of the expert opinion and the obtaining of reasonable conclusions, which will optimize the judicial process as a whole.
Keywords: economic security, budgetary sphere, features of budget accounting and reporting, economic crimes, expert knowledge, forensic economical examination
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