FOREIGN EXPERIENCE IN ACCOUNTING AND MANAGING PROPERTY CONVERTED TO STATE OWNERSHIP, USING THE REPUBLIC OF BELARUS

The relevance of the problem under study is due to the need to increase the efficiency of the use of state property, including those converted into state revenue. This property is a material base that ensures the receipt of income to the budget to ensure the protection of social rights of citizens, strengthen the defense capability and maintain law and order in the state. In the context of the desire for transparency and rationality in the management of state property, the improvement of mechanisms for its accounting, storage, evaluation and sale is of particular importance. The purpose of the study is to analyze the current system of accounting and disposal of state-owned property in the Republic of Belarus and to conduct a comparative analysis with Russian practice. The comparative analytical method is used in this study. The regulatory legal acts regulating the accounting and disposal of state-owned property are analyzed. Special attention is paid to the institutional structure, the information systems used, the regulation of procedures and financial mechanisms for the distribution of sales revenue. A comparative analysis has shown that the Belarusian model is characterized by high centralization, as well as detailed regulation of all stages of the accounting and asset management process. The main tool for all participants in the process is AIS “Confiscation”.