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Information system object accounting. Integrated system of informatization of housing and communal services. Registration procedure for information systems

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Speaking about the technological operations of collecting, registering, transmitting information using various technical means, it is necessary to say a few words about scanning devices.

Entering information, especially graphical information, using a computer keyboard is very time-consuming. Recently, there have been trends in the use of business graphics - one of the main types of information, which requires prompt input into a computer and providing users with the opportunity to form hybrid documents and databases that combine graphics with text. All these functions in the PC are performed by scanning devices. They implement optical input of information and its conversion into digital form with subsequent processing.

Among the documentary media that can be scanned by the camera systems are: text, line drawings, photographs, microfilms. PC-based scanning devices are used not only for entering text and graphic information, but also in control systems, processing letters, performing various accounting functions.

For these tasks, the methods of encoding information with bar codes have found the greatest application. Scanning barcodes for entering information into a PC is performed using miniature scanners resembling a pencil. The scanner is moved by the user perpendicular to a group of strokes, an internal light source illuminating the area of this set directly near the scanner tip. Barcodes are widely used both in the field of trade and in enterprises (in the timekeeping system: when reading from the employee's card, the actual time worked, registers the time, date, etc.).

Recently, more and more attention is paid to tactile input devices - touch screen("touch" - sensitive). Tactile input devices are widely used as information and reference systems common use and automated learning systems.

In practice, there are many options (organizational forms) of technological data processing processes. This depends on the use of various means of computer and organizational technology in the individual operations of the technological process.

The construction of the technological process depends on the nature of the tasks to be solved, the circle of users, on the technical means used, on data control systems, etc.

The technological process of information processing using a computer includes the following operations:

1. acceptance and compilation of primary documents (checking the completeness and quality of their completion, compilation, etc.);

2. MN preparation and control;

3. data entry into a computer;

4. control, the results of which are issued to the PU, the terminal.

Distinguish between visual and program control, which allows you to track information for completeness of input, violation of the structure of the source data, coding errors. If an error is detected, the input data is corrected, corrected and re-entered;

5. writing input information to the original arrays;

6. sorting (if necessary);

7. data processing;

8. control and issuance of result information.

Listing the operations of the technological process, I would like to say a few words about the operation of storing information. More recently, information was stored on such machine media as punched cards, punched tapes, magnetic tapes, and magnetic disks. With the development of BT, information carriers have also changed. Already a floppy disk (floppy magnetic disk), which has been constantly changing both externally and in the amount of recorded information, today can no longer meet the requirements of users. This applies not only to the technical reliability of storage media, but also to the amount of information stored. Modern economic information systems with powerful processors, equipped with removable hard drives, CD-ROMs with laser discs, provide more high speed information processing and allow the user to work with large amounts of data, providing ease of use and reliability in the safety of information.

4. Issues of development of information technologies of accounting

4.1 Stages of development of accounting processes

Designing sound data processing workflows is quite challenging task. This complexity is due to the fact that the AOEI system itself belongs to the class of complex systems and its development should take into account many parameters, including not only purely technical ones, but also parameters that take into account various human factors, issues of increasing the service life and use of tools, reducing the time developments, a number of economic considerations, etc.

The technology of electronic processing of tasks is a set of strictly regulated human-machine operations performed in a certain sequence, starting from the moment of creating the primary accounting document and ending with the preparation of consolidated financial statements.

The modern stage is characterized by the creation of a new information technology based on decentralized processing of accounting tasks. Let's take a look at its highlights:

The use of computers installed at the user's workplace, where the solution of tasks is performed by the accountant directly at his workplace;

Formation of local and multilevel computer networks, providing integrated processing of economic tasks of various departments of the enterprise (organization, firm);

A significant increase in the composition of accounting calculations performed by computer technology;

Creation of a single distributed database of the enterprise for various departments;

The possibility of generating primary accounting documents by the machine, which ensures the transition to paperless technology and reduces the complexity of operations for the collection and registration of documents;

Integration of the solution of complexes of accounting problems;

The possibility of organizing information and reference services for an accountant through the implementation of an interactive mode.

The new integrated technology is a complex information technology and software complex designed in close relationship.

The technological process is developed during the preparation of the working draft.

All operations of the technological process are performed on a PC sequentially, at one workplace and in accordance with the structure.

The basis for processing accounting tasks are different kinds information arrays.

The first type is associated with the processes of collecting and registering primary documents. When using a PC, it becomes possible to form them by a machine, which automates the process of creating documents. However, the possibility of receiving on a PC and primary documents filled in manually is not ruled out. Second view information support- files of variable and conditionally permanent information on machine media and in PC memory (database). Variable information files are formed on the basis of data from primary documents and are used once when solving a problem for a certain period (for example, arrays of work orders, receipt orders, outgoing cash orders, invoices, etc.).

Files of conditionally - permanent information are created once during the implementation of the project, are used repeatedly and are periodically corrected. These include arrays of various standards, reference data, inventory cards for accounting for fixed assets, personal cards of employees, etc.

In the conditions of decentralized processing, when all operations of the technological process are performed by the accountant at his workplace, the content of the traditionally established stages of the technological process changes somewhat. The execution of all operations determines the program menu, which is displayed on the screen immediately after turning on the machine. The menu is a list of blocks (modules) of the program, where each module performs certain functions of the technological process, starting from the input of primary documents and ending with the compilation of summary reports.

In the technological process performed on a PC, the following stages can be distinguished: preparatory, initial and main.

The preparatory stage is associated with the preparation of the program and information base to work. This stage acquires special significance in the initial period, when the task is introduced. The accountant enters the reference data of the enterprise into the machine, corrects the chart of accounts and the composition of standard entries. Various directories are filled in and corrected: departments, enterprises, materials, suppliers, buyers, etc. When implementing the project, balances on balance accounts are entered manually once; further they are obtained automatically. It also provides for the implementation of operations to establish the settlement period.

The initial stage is associated with the collection and registration of primary documents. As already noted, it is possible to generate documents manually or automatically. Data entry of primary documents into the machine occurs periodically, as data becomes available.

The document entry program provides for the following functions:

Drawing up a register of entered documents with the assignment of a unique number, date of issue and other features;

Automatic input of reference and semi-permanent features (suppliers, price, etc.) into the document;

Converting the entered digital information into alphabetical;

Automatic execution of postings in the journal of business transactions;

Removing invalid documents;

Control and correction of incorrect information;

Printing of the primary document;

Duplicate documents.

The initial stage ends with the placement of these documents in the base arrays.

The main stage is the final stage of working with the program and is associated with obtaining various reporting forms. During the execution of the main stage, the machine provides the receipt of various combined (working) arrays from the melon database used for reporting. Each working array is subject to sorting by some keyword (for example, the item number of the material) and counting the total data in it. As a result, a reporting summary is formed, which is then issued "For printing".

It is also possible to perform such operations as archiving data to machine media and generating information for transfer to other workstations.

The modern stage of development of computer processing is characterized by the integration of accounting tasks, provided for by the operations of the technological process. Its essence is that, by processing each section of accounting on a separate workstation, information is generated, which is subsequently combined and used by the main module of the program to obtain consolidated financial statements.

All stages of the development of technological processes are documented. Documentation - registration of the description of the selected options for building information technology with comments that ensure their use during the operation of the system.

The presence of documentary justification allows you to check the correctness of the option.

4.2 Parameters of technological accounting processes

Rational construction and optimization of information technologies are possible only on the basis of the use of a parametric process model.

Parameters are measurable quantities that characterize the structure of the process and its development. Information technology parameters reflect an interconnected set of process characteristics. The parameters of the elements of the information technology design system are interdependent.

Considering the main characteristics of the technological processes of data processing, generalized indicators are used with their further detailing at other levels of analysis of the data processing system.

These options include:

Economic effect from automation of data processing (OD);

Capital expenditures on computer and organizational equipment;

The cost of designing technological processes OD;

Resources for the design and operation of the system;

OD technology design time;

Operating costs;

Parameters of functional tasks;

Parameters of computing and organizational technology;

The cost of organizing and operating a database or data files;

Parameters of storage structures and cost of data storage;

Data access time;

Time to solve functional tasks of users;

The effectiveness of control methods.

Analyzing the above, we can distinguish three groups of parameters: initial - task parameters, VT parameters, resources, parameters of storage structures; intermediate and resultant - the economic effect of automated data processing, operating costs, time and cost of design, etc.

Data processing technology is influenced by factors that are independent or weakly dependent on the designer - unregulated, and factors on which he can have a significant impact - adjustable (managed).

The unregulated parameters of the technology include: the volume of input and output data; the complexity of the algorithm and the amount of calculations; frequency and regularity of problem solving; the degree of use of the results of one task in other tasks; parameters of hard-coded technical means and general system software, etc.

The adjustable parameters of the technology include the choice of characteristics of hardware and software, parameters of information support, methods of control and data protection, placement of hardware, the sequence of operations of the technological process.

In the process of choosing adjustable (controlled) parameters in the design of data processing technology, a good help is the use of mathematical modeling methods. Sometimes, to simplify the task, it is necessary to consider individual fragments of the technological process, searching for rational solutions. This method must be used very carefully, as partial optimization can have a negative impact on the overall optimization.

The practice of data processing and a number of theoretical studies have shown the expediency of choosing certain values of the controlled parameters of the technology in the event that the uncontrolled parameters take a certain value. For example, with a large amount of input data, in order to reduce the time spent on their processing, it is recommended to prepare data on multi-console data preparation systems on magnetic media. At the same time, software control methods should be used to the maximum with accurate localization of errors found in the processes of input and processing of information. This allows for the process of finding and correcting errors.

A large amount of input data dictates, as an appropriate technology, to choose a technology that provides for a reduction in the number of calculations in output programs, ensuring the possibility of resuming printing in the event of a failure, paper breakage and jamming, ensuring the reliability of output devices, including through redundancy, working out methods for reproducing tabulagrams etc.

The complexity of the algorithm and the large amount of calculations determine the need to create checkpoints in programs that will allow you to resume data processing in case of any computer failures, not from the very beginning, but from the nearest checkpoint.

4.3 Criteria for the quality of accounting technological processes

The design of a rational technology should be viewed as a decision-making task. Each task of this type is characterized by the presence of a number of goals and the presence of different ways to achieve these goals with different efficiency of their implementation. The effectiveness of the implementation of various options for the technological process must be quantified, i.e. expressed using a certain value: the criterion of effectiveness.

Using this indicator, it is possible to determine the comparative advantages and disadvantages of various options for organizing technological processes. In addition, delving into comparative assessments, it is necessary to talk about the effectiveness of using certain ready-made software products of the same type or similar in their functionality, be it spreadsheets, text editors, databases or integrated software applications. What is the rationale for choosing one or the other? software product when solving specific economic problems?

When analyzing the complexity of a system, the ratio of inputs and outputs is often used as a criterion. This criterion should also be applied in the analysis of data processing technology. In this case, the release could be considered the satisfaction of the information needs of users. In this case, inputs and outputs must be expressed in the same units. Then the criterion for evaluating technology options can be determined by the value:

K = W - Z (1)

where W - valuation of output;

Z - costs for the development (acquisition, modification) and operation of data processing technology.

In this case, preference is given to the option with a higher value K.

Currently, unfortunately, there are no sufficiently reliable methods for determining the cost estimate of output.

But when for different technologies we have the same satisfaction of the information needs of users, costs can be taken as an efficiency criterion ( Z). In this case, the choice of technology options should be carried out at a minimum cost.

Costs can be broken down into a number of components:

Z = Z r + E + Z e + Z m (2)

where Z r- one-time costs for development, debugging, implementation of technology, purchase of additional equipment, staff training, etc.

E- coefficient of efficiency of capital investments;

Z e- operating costs associated with the work on the selected technology;

Zm- costs associated with the modification and adaptation of data processing technology.

In addition to the global criterion considered earlier (efficiency), local criteria are also used, one of which is the time for solving the problem on a computer. At present, a number of tasks have been set and solved for rational and optimal data processing technology. These tasks are related to the choice of organization of information arrays, the choice of data processing methods, in particular, the choice of sorting methods, methods of dividing tasks into modules, information retrieval.

Much attention is paid to methods for ensuring the reliability and reliability of information, etc. The qualitative assessment of information technology is based on a variety of methods and methods of their construction. The most important indicator is the degree of compliance of information technology with the scientific and technical level of its development. Another important indicator of the quality of information technology is functional completeness ( F) - the ratio of areas of automated information processing ( Qa) to the area of information processing ( Qi) for the operation of the entire control system:

F = Qa / Qand (3)

Indicator of timeliness of information processing ( SW) is determined by the number of indicator values developed within the framework of information technology during a certain time ( t), and the values of indicators received outside the planned deadline for their submission ( ѓў t):

KSt. =(t - t)/ t(4)

A qualitative characteristic of information technologies is their reliability indicators. There are functional and adaptive reliability.

Functional - the property of information technology with a certain reliability to implement the functions of information software and technological support, technical and ergonomic support.

Adaptive - the property of information technology to implement its functions when they change within the boundaries established during the design:

Khell = to / (to+ tin) (5)

to- the average time between failures, inversely proportional to the intensity of the flow of failures;

tv- average recovery time, inversely proportional to the intensity of the recovery flow.

4.4 Criteria for optimizing accounting information technologies

Economic tasks (planning, accounting, management, etc.) need information about the development and needs of the economy, about the state of management objects. This information allows you to analyze the activity of the object over the past period, draw generalizing conclusions and make a forecast for the future activity of the control object.

The following factors are typical for economic tasks implemented in a dialogue (interactive) mode:

1. Multivariate solutions (each task has different options that differ from each other in economic indicators, expended resources, achieved economic effect).

2. The presence of an optimality criterion.

The multivariance of solutions to the problem is dictated by the existence of different ways to achieve the goal set in the problem. In this case, an important role is played by human intervention in the course of solving the problem.

The interactive mode of solving the problem is most often used in the operational management of an economic object. The data here is more often subject to change, modernization, and answers are required in various sections and to numerous questions. An economic task, as a rule, is multi-criteria, therefore, human participation is necessary to select a criterion. .

The multivariance and multicriteria of economic tasks presupposes their implementation as human-machine procedures.

One of the parameters of economic problems solved in interactive mode is the complexity of the algorithm (the amount of calculations and the complexity of data processing procedures that require large control points in the AOEI technological process).

The frequency of solving the problem and the frequency of using input and output data are also of great importance. The increase in frequency requires minimizing the time and operating costs for solving the problem, increases the degree of efficiency of the calculation results and the number of control operations. An increase in the frequency of use of indicators leads to an increase in the requirements for their reliability and an increase in the autonomy of making changes to the stored data. The organization of the process of automated problem solving is characterized by the widespread use of methods of logical-syntactic and arithmetic control of initial, intermediate and result data.

The technology of intramachine EIS is set by the sequence of implemented procedures - schemes for the interconnection of program modules and information arrays. Such a scheme is a decomposition of the general process of solving a problem into separate procedures for transforming arrays, called modules (this is input, control, rewriting information from one MN to another, sorting, data compaction, editing, accumulation, printing, etc.) . All this requires a reduction in the number of array scans and problem solving time, a reduction in the number and volume of labor-intensive procedures, and the use of effective methods of information retrieval.

When decomposing the process of solving a problem on a computer into separate stages, it is also necessary to take into account the availability of ready-made programs for the implementation of the corresponding module and the availability of ready-made software questionnaires.

When designing an optimal in-machine OD technology in an interactive mode, it is necessary to set optimization criteria and limitations. The optimization criterion for OD technology should be the only one if we want to apply economic methods to solve this problem. An important condition is the criterion, the rest (indicators, conditions) act as restrictions.

One of the criteria for optimizing the EIS technology in an interactive mode is the time for the implementation of the task on a computer, which depends on the nature of work with arrays. Therefore, the development of an optimal technology for computer-based EIS should ensure that the following requirements are met:

Reducing the number of arrays per MN, which helps to reduce the counting time;

Increasing the number of arrays processed in parallel in one module;

Sorting and efficient search methods in RAM;

Reducing the user's response time to computer requests;

reducing the time for user input from the keyboard.

When developing the optimal technology of EIA, an important criterion is the waiting time for a response by the user or computer. The optimal waiting time is 2 seconds. If it exceeds 2 seconds, then this leads to an increase in the time for solving the problem, to inefficient use of the vehicle and communication channels. If the waiting time is less than 2 seconds, then the human performance decreases.

Another criterion for optimizing the ML technology is the use of various DBMS (the type and parameters of the DBMS affect the efficiency of the system operation). The next criterion is the choice of the necessary and sufficient number of requests to implement the task and obtain the necessary information.

The interactive mode technology in practice contributes to the best combination of user and computer capabilities in the process of solving economic problems. So, for example, the interactive mode of communication with the database provides:

The ability to enumerate various combinations of search features in the query;

Improving the characteristics of the output data due to the prompt correction of the request from the terminal;

The ability to expand, narrow or change the direction of the search immediately after receiving the results;

The versatility of access points;

Quick access to rarely used information;

Operational analysis of the output information;

The dialogue mode is characterized by three indicators:

1. "friendliness" ease of learning and conducting on-screen dialogue (hint mode, forgiveness of errors in manipulations, etc.);

2. "flexibility" - the indicator of flexibility determines the range of different procedures when the user works with the terminal;

3. "Productivity" - this indicator characterizes the time from the moment the user requests to the issuance of the necessary information on the screen.

During the dialogue, the user implements the following main functions:

Input function (speedy text correction, visual control);

View function (text editing with inclusion, exclusion, replacement, shift, rearrangement, disconnection, data merging);

Processing function (semantic OD, new placement of pages, compilation of a table of contents, organization of data entry from other programs);

A text playback function that controls text output and fixes print settings.

Speaking about the interactive mode, about the relationship between the user and the computer

it is necessary to raise the issue of the degree of data security of the system. The problem of information security is one of the most important in the design of optimal IO technology. This problem covers both the physical protection of data and system programs, and protection against unauthorized access to data.

The problem of ensuring the authorization of the use of data covers the issues of protecting data from unwanted modification or destruction, as well as from unauthorized reading.

There are three generalized data access control mechanisms:

1. user identification (protection with software passwords). The password is changed periodically to prevent unauthorized use. This method is the simplest and cheapest, but does not provide reliable protection.

2. automatic method callback(there is no need to remember passwords, the user tells the computer his identification code, which is checked against the codes in the computer's memory and only then gets access to the information). Flaw: low speed exchange.

3. The data encoding method is the most effective protection method. The information source encodes it using some algorithm and encoding key. The resulting encoded output is not available to anyone other than the owner of the key.

The mode of graphical representation of the dialog is set in the form of a scheme and tables of the dialog. The dialogue scheme is developed for the entire complex of tasks to be solved, introduced into the system, and the organization of the user with the computer is predetermined.

The dialog scheme is a graphical interpretation of the dialog design that specifies the required sequence of data exchanges between the user and the system. The main graphical representation of the dialog diagram is the state diagram. Each vertex of the graph corresponds to a certain state of the dialog, and the arc defines a change in this state. In each state of the dialog, the system waits for a message from the user and, depending on the information entered, moves to another state. When exiting, the corresponding processing of data from the infobase is carried out and certain information is displayed on the screen or printed.

There are linear (when entering and viewing information of various types), tree-like (with selective correction and menu control) and network (corresponding to directive control and direct editing of data) dialog schemes.

One of the graph models of a dialogue system used in practice is a conversation tree, where the vertices represent the texts on the display screen, and the arcs are the possible transition paths from one vertex to another. The work performed by the computer is depicted in the form of branches of a conversation tree. At the root of the tree is a user message that initiates a task, then branching of varying degrees occurs depending on the number of options for the user's response to the computer's request. The set of graph vertices defines the set of states in which the dialog process can be. The set of graph arcs corresponds to possible transitions from one state to another. The change of states is carried out either according to the program, or in accordance with the user's directives.

In doing so, the following must be taken into account:

The number of vertices in the graph should reflect all possible situations that arise in the course of the dialogue (i.e. functional completeness is ensured);

The transition from one state to another should be performed in short periods of time (fractions of seconds or several seconds).

The user is informed of the list of possible works (modes) within the given dialog topic:

1. input of initial information;

2. correction of the information base;

3. adjustment of classifiers-price tags;

4. issuance of information on regulated and non-regulated requests;

5. end of work.

4.5 Justification of the need to use and create an AWP - an accountant to solve a set of accounting tasks

For efficient operation, computing equipment in the following configuration is required:

Server - a specialized server with 64 ... 256 MB of RAM, equipped with a streamer and an uninterruptible power supply;

Workstation - a personal computer with a memory capacity of at least 32 ... 64MB for Windows95, Windows NT.

Unlike centralized data processing associated with the concentration of basic computing power in the CC, it is possible to abandon this largely "artificial trend" and carry out the processing of information in the places of its direct occurrence and use. This allows you to eliminate the intermediate links in the communication of a person with a computer. As a result, all technological procedures, from entering information to obtaining output data, can be performed by management employees directly at their workplaces.

Data processing systems (DPS) based on the AWP concept have been widely developed.

AWP - an automated workplace of the control system, equipped with means that ensure human participation in the implementation of the automated functions of the automated control system.

When creating an AWP accountant, the following basic principles are distinguished: consistency, flexibility, stability, efficiency.

According to the principle of consistency, an accountant's workstation should be considered as a system, the structure of which is determined by the functional purpose.

The principle of flexibility means the adaptability of the system to possible restructuring due to the modularity of the construction of all subsystems and the standardization of their elements.

The principle of sustainability lies in the fact that the system of the workstation-accountant must perform the main functions, regardless of the impact on it of internal and external possible factors. This means that malfunctions in its individual parts should be easily fixed, and the system's performance should be quickly restored.

The effectiveness of the AWP accountant should be considered as an integral indicator of the level of implementation of the above principles, related to the costs of creating and operating the system.

The functioning of an AWP accountant can give a numerical effect only if the functions and workload are correctly distributed between a person and machine tools for processing information, the core of which is a computer. Only then will the workstation become a means of increasing not only labor productivity and management efficiency, but also the social comfort of specialists.

AWP accountant- this is a workplace equipped with computers and tools that automate most of the operations of the accounting process when it performs professional functions. Only a small part of manual operations and management decision-making remains with the accountant.

Tools include technical, informational, software and technological support. Each accountant has his own set of tools (programs, data arrays) recorded on a hard magnetic disk or magnetic diskettes.

Accounting, equipped with workstations, becomes automated (computer) accounting.

You can dwell on the main advantages of the workstation, the use of modern personal computers as technical means of the accountant's workstation allows, simultaneously with the organization of a decentralized accounting data processing system, to integrate the accounting information database, which provides an interconnected reflection of business transactions on the accounts of synthetic and analytical accounting. The most important advantage of the workstation is the possibility of using a PC in small and medium-sized enterprises. This provides small organizations with access to electronic equipment, which was completely excluded with centralized processing.

Under the conditions of decentralized processing, it becomes possible to solve individual accounting tasks on an accountant's workstation and transfer the results obtained to a higher-level PC for compiling consolidated accounting and reporting registers. Such information processing procedures as input, data grouping are carried out at one workplace. The accountant is directly involved in the computational process and bears full responsibility for it. The organization of decentralized processing helps to reduce the processing time, increase the efficiency and reliability of credentials.

AWP-accountant allows you to solve accounting problems in routine and query modes, control the results, search for information, and re-calculate.

The processing technology is designed for accounting personnel who do not have experience with computer technology. An important advantage of the new information technology is its orientation to the existing forms of accounting - the journal-order system, which does not require a radical change in accounting.

The use of a PC changes the methods of formation of primary accounting documentation. The transition to paperless technology is beginning, providing a solution to the traditional problem - automation of primary accounting.

A new interactive form of an automated accounting form is being created, which allows organizing information and reference services for an accountant by obtaining information stored in a PC database, which provides a more rapid assessment of the state of the economic activity of an object, as well as its analysis. Decentralized accounting processing using a PC provides for closer integration of accounting tasks. The processing technology covers several levels, starting from the place of origin of the primary document and ending with the preparation of financial statements.

Many calculations that were previously performed manually are automated. The accountant has the ability, at will, to form various new forms of documents, summaries, tables. All this requires the accountant to have knowledge of a PC, the ability to use special and functional software packages.

The organization of an accountant's workstation leads to an increase in the productivity of his work, strengthening of control and analytical functions, and an increase in the prestige and culture of work.

4.6 Justification of design solutions for software for a set of accounting tasks

The accumulated experience suggests that the AWP - accountant must meet the following requirements:

Timely satisfaction of information and computing

specialist needs;

- minimum response time to user requests;

Adaptation to the user's level of training and his professional needs;

Ease of mastering the methods of working at the workstation and ease of communication,

reliability and ease of maintenance;

Tolerance towards the user;

The ability to quickly train the user;

Ability to work as part of a computer network.

The software of the AWP-accountant is divided into system and application (Figure 3):

Scheme of software for AWP-accountant

Rice.

When designing the software of an AWP accountant, it is necessary to observe the principle of focusing the developed software on a specific user, which should ensure the implementation of functions corresponding to the professional orientation of the AWP.

The workstation of an accountant must be equipped with the necessary software and tools:

Operating systems of computers;

Translators (interpreters) from various algo-languages and user languages;

Design and data processing tools (screen editors for text, graphic information, DBMS, spreadsheet processors, output form generators);

Actually user programs (processing, training, knowledge DBMS, etc.).

It should be noted that the workstation - accountant includes the following main elements: computer; software tools, databases and user knowledge bases. Complete set of workstations with technical and software tools, as well as the elements listed above, depends on the purpose and composition of the tasks to be solved. The solution of economic problems on the basis of the automated workplace is associated with the search for the required information in the information base, its subsequent processing according to the calculation algorithms and displaying the results on the screen or printing. Effective operation of the workstation requires the use of languages of communication between the user and the computer. The most advanced means of communication between a user and a computer are implemented by linguistic processors capable of performing various types of analysis of the input message (syntactic, morphological, semantic), and oriented to work with a specific subject area.

The dialogue is implemented on the basis of a previously developed scenario, which is represented by semantic networks, dialogue tables, frames (data structures of a new type, on the basis of which intelligent databases are built), and other means used to define domain models.

The described functionality of the AWP-accountant is implemented by a set of software components.

Each of the software components performs a wide range of actions and in most cases can be used independently of the others. The central component, without which other tools cannot work, is the OS. It provides: creation and updating of the file catalog various types, browsing directories and printing files, renaming and editing files, protecting files, allocating external memory, etc.

The most popular user multitasking OS should be recognized as UNIX OS. Advantages: a simple file structure, the presence of hierarchical directories-files, a large selection of tools for working in multitasking mode. Functionality UNIX operating systems make it possible to effectively use it in PC local networks (for example, for file sharing).

The composition of the AWP - accountant software includes information base management tools that provide:

Creation and updating of the information base;

Searches for the required information on regulated and non-regulated requests;

Organization of format input-output information;

Computational processing, etc.

Often used to represent data in an infobase.

relational model. Along with relational DBMS, spreadsheet processors are used. In this case, the input and output data and NSI are presented in the form of tables, the algorithmization is reduced to building a model for calculating the indicators of output documents (Excel PPP). This group also includes integrated packages that implement the functions of spreadsheets, DBMS, a text editor, decision support tools, presentation programs, and a graphic editor.

4.7 Substantiation of design solutions for information support of a set of accounting tasks

The information support of accounting is characterized by a large volume of various primary documents that arise in various departments both outside and inside the accounting department, as well as by the widespread use of regulatory and reference documentation.

All business transactions are recorded in the primary accounting document - a complete and reliable written certificate of the business transaction. Documents are legally binding.

Typical accounting documents are divided into intersectoral and sectoral. Intersectoral are the same for use in all enterprises and organizations. These include documents on the accounting of fixed assets, cash and payment documents, documents for settlement with accountable persons. Recommendations have been developed for accounting and the use of unified accounting registers for small enterprises.

Branch forms are advisory in nature. On their basis, each industry can develop its own forms of documents, taking into account the specifics of accounting in this area. Industry forms of documents are used in the areas of accounting for labor and wages, accounting for materials, accounting for finished products.

All primary accounting documents are developed taking into account the requirements of GOST, a unified documentation system and reflect the requirements of computer processing.

Accounting documents are classified according to various criteria:

Appointment - administrative, executive (acquittal), accounting registration, combined;

The volume of recorded transactions - single (primary) and consolidated;

Methods of use - one-time and cumulative;

The number of positions taken into account - single-line and multi-line;

Place of compilation - internal and external;

The method of filling - manually, using accounting automation tools.

Administrative - these are documents that contain permission to perform any business transaction, for example, an order for an enterprise on a business trip is an administrative document for issuing an amount under the report to a business trip.

Executive (acquittal) - these are documents that contain information about the execution of the order.

Most of the accounting documents are combined (administrative and executive), for example, a payroll for wages signed by loan managers is an administrative document for the cashier, and after wage issued, the statement acquires the status of an executive (acquittal) document.

Accounting documents contain accounting entries (correspondence of accounts). These include memorial warrants, leaflets - transcripts.

Material documents draw up operations for the movement of inventory items (materials, fuel, containers, spare parts, IBE, semi-finished products, finished products).

Settlement documents serve to formalize the settlement relationship of the enterprise with its counterparties for emerging obligations (for example, invoices, invoices, payment requests - orders).

A single primary document is a carrier of information about one business transaction, and a consolidated document is about the entire set of business transactions of the same type for a certain period of time (day, week, decade, month). It is compiled on the basis of single (primary) documents.

A one-time document is used to perform a single business transaction, and an accumulative document is used to perform multiple one-time business transactions within the established time limits. So, for the release of materials, each time it is necessary to draw up a new document - a requirement for a release. According to the limit - intake cards, materials from the warehouse are released within the established limit within a month many times.

A single line document contains one posting item; multiline - two positions or more. Single-line documents (for example, for registering the receipt of materials and their issuance) are used in manual accounting techniques, since their use facilitates the grouping of documents (by item numbers, types of materials and directions of consumption). In conditions of automated data processing using computers, multi-line documents are used.

The technique of registration of accounting documents (manually or on computers) depends on the degree of technical equipment of the accounting service of the enterprise, its production and functional divisions with computers. But the current rules for processing individual business transactions in some cases require the preparation of a document manually.

Information support in the workstation of an accountant - it is a combination of a unified classification and coding system for technical and economic information, unified documentation systems and information arrays used in accounting information systems Oh.

The effectiveness of decision-making depends on the completeness, quality, reliability and timeliness of the information circulating in the system. This largely depends on the information support, which must be organized in such a way as to meet the requirements of a systematic approach during its functioning:

Objectively reflect the processes taking place in the management system;

Have a practical focus, i.e. the design of information support should be carried out taking into account the whole range of tasks to be solved;

Ensure the availability of calculation and analytical information that cannot be obtained in the process of direct observation and measurement;

To increase the utilization rate of information at all organizational levels of management (minimum primary, maximum secondary, derivative information);

Ensure information compatibility of all types of information systems.

Designing information support is a complex and time-consuming process that requires a number of works:

Development of methodological foundations for organizing information support;

Creation of a unified system of classification and coding of information;

Determining the volumes and flows of information;

Determining the structure and composition of the database;

Creation and maintenance of databases;

Choosing methods for monitoring and updating databases;

Unification of the query language and description of user data.

Based on this, it can be determined that information support is considered as a set of tools and methods for building an information base. Information support of accounting information systems is divided into non-machine and intramachine (Figure 4, page 46).

The structure of information support for accounting information systems

Off-machine information support of accounting:

Accounting information is a set of information about the production and economic activities of the enterprise.

Accounting information serves not only to analyze the results, but also to predict the results of the enterprise's various decisions. In addition to internal users, namely the heads of the enterprise, there are external users of accounting information. These include shareholders, investors, creditors, buyers, clients, auditors and tax inspectors.

Classification of accounting information:

Depending on the various classification features, accounting information can be divided into different types.

Depending on the relationship to the information system, it is divided into incoming (internal and external) and outgoing (internal and external).

Depending on the processing process, it can be divided into unprocessed and processed (intermediate, final).

Depending on the stage of formation and processing into primary and secondary.

Depending on the degree of saturation into reliable and unreliable.

Depending on the significance of useful and useless.

Depending on the degree of stability, into variable and constant (absolutely constant, conditionally constant).

Depending on the influence on the source of formation on active and passive.

Depending on the form of identification into digital, alphabetic and symbolic.

Accounting information is considered useful if it is reliable and meaningful.

Reliability indicates the completeness of the reflected business processes at the enterprise, easy verifiability and the absence of interest of any particular person.

The value of accounting information lies in its timeliness and usefulness based on feedback.

The requirements for accounting information in order to unambiguously perceive it are as follows:

Accounting information must be comparable and constant, i.e. during the accounting period it is necessary to use the same numbers and accounting methods;

Accounting information must be material. Effort should not be wasted on accounting for insignificant factors;

Accounting information should be conservative, i.e. you should choose a less optimistic assessment associated with the lack of profit and taking into account possible losses;

Accounting information must be complete, i.e. contain maximum information.

How to distinguish GIS from non-GIS

The state information system is created when it is necessary to provide:

implementation of powers of state bodies;
information exchange between government agencies;
achievement of other goals established by federal laws.

To understand that the information system belongs to the state, you can use the following algorithm:

Find out if there is a legislative act prescribing the creation of an information system.
Check the availability of the system in the Register of Federal State Information Systems. Similar registers exist at the level of subjects of the Federation.
Pay attention to the purpose of the system. An indirect sign of classifying a system as a GIS will be a description of the powers that it implements. For example, each administration of the Republic of Bashkortostan has its own charter, which, among other things, describes the powers of local governments. The IS "Accounting for citizens in need of residential premises on the territory of the Republic of Bashkortostan" was created to implement such powers of administrations as "the adoption and organization of the implementation of plans and programs for the integrated socio-economic development of a municipal district", and is a GIS.

If the system involves the exchange of information between government agencies, it is also highly likely to be state-owned (for example, an interdepartmental electronic document management system).

This is GIS. What to do?

Order FSTEC 17 prescribes the following measures to protect information to GIS operators:

formation of requirements for the protection of information contained in the information system;
development of the information security system of the information system;
implementation of the information security system of the information system;
certification of the information system for information security requirements (hereinafter referred to as ISPD certification) and putting it into operation;
ensuring the protection of information during the operation of a certified information system;
ensuring the protection of information during the decommissioning of a certified information system or after a decision has been made to complete the processing of information.

Organizations that are connected to government information systems must do the following:

1. Classify IS and identify security threats.

Classification of IS is carried out in accordance with clause 14.2 17 of the FSTEC order.

Information security threats are determined by the results

assessing the capabilities of offenders;
analysis of possible vulnerabilities of the information system;
analysis (or modeling) of possible ways to implement information security threats;
assessing the consequences of violating information security properties (confidentiality, integrity, availability).

2. Form the requirements for the information processing system.

The system requirements should include:

the purpose and objectives of ensuring the protection of information in the information system;
information system security class;
a list of regulatory legal acts, methodological documents and national standards that the information system must comply with;
list of information system protection objects;
requirements for the measures and means of protecting information used in the information system.

3. Develop an information security system of the information system.

To do this, you need to:

designing the information security system of the information system;
development of operational documentation for the information security system of the information system;
prototyping and testing of the information security system of the information system.

4. Implement the information security system of the information system, namely:

installation and configuration of information security tools in the information system;
development of documents defining the rules and procedures implemented by the operator to ensure the protection of information in the information system during its operation (hereinafter referred to as organizational and administrative documents for information protection);
implementation of organizational measures to protect information;
preliminary tests of the information security system of the information system;
trial operation of the information security system of the information system;
verification of the built information protection system for vulnerability;
acceptance tests of the information security system of the information system.

5. Certify ISPD:

conduct certification tests;
get a certificate of conformity.

There is a widespread opinion that in order to pass the inspection of regulatory authorities, it is sufficient to have organizational and administrative documents, therefore, GIS operators often neglect the introduction of protection tools. Indeed, Roskomnadzor pays close attention to the documents and the implementation of organizational and administrative measures to protect personal data in the organization. However, if questions arise, specialists from the FSTEC and the FSB may be involved in the audit. At the same time, the FSTEC looks very carefully at the composition technical protection information and checks the correctness of the threat model, and the FSB checks the implementation of the requirements regarding the use of cryptographic information protection tools.

Oleg Necheukhin, expert in information systems protection, "Kontur-Safety"

GOVERNMENT OF THE KIROV REGION

RESOLUTION

dated May 27, 2013 No. 210/311

About the Unified Register of Information Systems of the Kirov Region

About the Unified Register of Information Systems
Kirov region

___________
Document with changes made
Decree of the Government of the Kirov region dated March 16, 2016 No. 89/159
Decree of the Government of the Kirov Region of December 19, 2017 No. 116-P

According to the Government Russian Federation dated 26.06.2012 No. 644 "On the federal state information system for accounting for information systems created and acquired at the expense of the federal budget and the budgets of state non-budgetary funds" Government of the Kirov Region

decides:

1. To approve the Unified Register of Information Systems of the Kirov Region, created and acquired at the expense of the budget of the Kirov Region and extrabudgetary sources (hereinafter referred to as the Regulation), in accordance with the Appendix.

2. Determine the Ministry of Information Technologies and Communications of the Kirov Region as the authorized executive body of the Kirov Region for organizing activities for placing information in the Unified Register of Information Systems of the Kirov Region (hereinafter referred to as the Register) and providing access to the executive authorities of the Kirov Region and their subordinate institutions to information in the specified information system of the Kirov region (hereinafter referred to as the information system).

3. Determine the Kirov Regional State Budgetary Institution "Center for Strategic Development of Information Resources and Management Systems" (hereinafter referred to as KOGBU "TsSRIRiSU") as the Register operator.

4. KOGBU "TsSRIRiSU" exercises control over the registration in the federal state information system "Unified system of identification and authentication in the infrastructure providing information and technological interaction of information systems used to provide state and municipal services in electronic form" of information systems of executive authorities and bodies local self-government of the Kirov region involved in the provision of state and municipal services, the regional territorial fund of compulsory medical insurance.

(clause 4 as amended

5. The executive authorities of the Kirov region and their subordinate institutions shall determine responsible specialists who provide information on information systems and components of the information and telecommunications infrastructure, and their timely updating for placement in the Register in accordance with the Regulations.

6. Establish that prior to posting information in the information system accounting system, the executive authorities of the Kirov region are required to adopt a legal act on the procedure and terms for putting the information system into operation.

7. The Ministry of Information Technologies and Communications of the Kirov Region, within six months, shall develop and put into operation the information system of the Kirov Region "Unified Register of Information Systems of the Kirov Region".

8. Recommend to the local governments of the Kirov region to take measures to record and classify information systems and components of the information and telecommunications infrastructure created and acquired at the expense of municipal budgets, to place the indicated information in the information system accounting system in accordance with the established information.

9. Recognize as invalid the Government of the Kirov Region dated August 17, 2010 No. 64/395 "On Approval of the Regulations on the Unified Register of Information Systems of the Kirov Region".

10. To impose control over the implementation of this resolution on the First Deputy Chairman of the Government of the region Churin A.A.

(clause 10 as amended by the Decree of the Government of the Kirov Region dated January 11, 2017 No. 38/3, dated December 19, 2017 No. 116-P)

Governor -
Prime Minister
Kirov region N.Yu. White

Application

APPROVED
Government Decree
Kirov region
dated 27.05.2013 No. 210/311

REGULATIONS on the Unified Register of Information Systems of the Kirov Region

1. General Provisions

1.1. This Regulation establishes the procedure for the formation and maintenance of the Unified Register of Information Systems of the Kirov Region, the procedure for registering information systems in the Register, as well as the procedure for providing access to information contained in the Register.

1.2. This Regulation has been developed in accordance with Federal Law No. 149-FZ of July 27, 2006 "On Information, Information Technologies and Information Protection", Federal Law No. 152-FZ of July 27, 2006 "On Personal Data".

1.3. The following basic concepts are used in this Regulation:

information system - an automated information system intended for use by executive authorities, local governments of the Kirov region and (or) institutions of the Kirov region;

accounting objects - information systems and (or) components of information and telecommunications infrastructure created, developed, modernized and operated by executive authorities, local governments of the Kirov region at the expense of the regional budget, budgets of municipalities;

information system operator - an executive authority, a local self-government body of the Kirov region, a state institution of the Kirov region, carrying out activities for the operation of the information system, including the processing of information contained in its databases, responsible for entering information into the Unified Register of Information Systems of the Kirov Region and its updating;

registration of an information system (hereinafter referred to as registration) - the actions of the Registry operator to enter information about the information system into the Registry and issue an information system passport;

information system passport - a document confirming the registration of the information system in the Register;

updating information about the information system (hereinafter - updating information) - making changes to information about the information system contained in the Register;

cancellation of registration of an information system (hereinafter referred to as cancellation of registration) - entering into the Register information about the termination of operation of an information system registered in the Register.

1.4. Registration in the Register is subject to information systems, regardless of the name of these systems (registers, registers, reference and information systems, catalogs, etc.).

1.5. Not subject to registration in accordance with this Regulation are information systems, information about which constitutes information, access to which is restricted in accordance with federal laws.

1.6. Registration is carried out in order to:

1.6.1. Organizations of access of executive authorities, local governments, organizations and citizens to information about operated information systems, including the composition of the information contained in them, information technologies and technical means for processing such information.

1.6.2. Ensuring coordination of work on the creation and operation of information systems.

1.7. The Register is maintained electronically.

1.8. Registration, updating of information, cancellation of registration, as well as access to information contained in the Register, are carried out free of charge.

2. Procedure for registration of information systems

2.1. To carry out registration, update information, cancel registration, the operator of the information system (hereinafter referred to as the applicant) submits to the operator of the Registry an appropriate application in accordance with the appendix.

2.2. Submission of applications for registration, updating of information, deregistration of an information system operated by several information system operators is carried out by the information system operator responsible for the operation and development of the information system, determined by an agreement concluded between all information system operators.

2.3. The posted information about accounting objects is subject to addition and (or) updating in the accounting system of information systems within a period of not more than 10 working days from the date of:

announcement of tenders (request for price quotations) for the supply of goods, performance of work and provision of services necessary for the creation, development, modernization and (or) operation of accounting facilities, indicating:

date of announcement of tenders (request for price quotations);

links to the address in the information and telecommunications network "Internet", where the announcement of the auction (request for price quotations) is placed;

other information;

placement (change) of information about the concluded state (municipal) contract for the supply of goods, performance of work and provision of services necessary for the creation, development, modernization and (or) operation of accounting facilities in the information and telecommunication network "Internet" for placing information about orders for supply of goods, performance of work and provision of services for state and municipal needs (with the attachment of a file containing an electronic copy (electronic image) of the relevant contract) indicating:

the cost of supplying goods, performing work and providing services necessary for the creation, development, modernization and (or) operation of accounting facilities in accordance with the state (municipal) contract;

term of execution of the state (municipal) contract;

information about the reason for deviations (if any) from the expected results of implementation related to the object of accounting for informatization measures provided for by the plans of executive authorities, local governments for the use of information and communication technologies, the creation, development, modernization and operation of information systems and information telecommunications infrastructure;

other information;

signing acceptance certificates for the delivered goods, performed works and rendered services under the state (municipal) contract (with the attachment of a file containing an electronic copy (electronic image) of the relevant act) indicating:

details of acceptance certificates for delivered goods, performed works and rendered services;

the cost of goods supplied, work performed and (or) services rendered;

information about the reason for deviations from the quantitative and qualitative results provided for by the state (municipal) contract, in terms of the supply of goods, performance of work and provision of services necessary for the creation, development, modernization and (or) operation of metering facilities (in case of deviations);

other information;

commissioning of accounting objects on the basis of acts on the commissioning of accounting objects (with the attachment of a file containing an electronic copy (electronic image) of the relevant act) indicating:

details of the acts containing the decision on the commissioning of accounting objects;

terms of commissioning of accounting objects;

other information;

expenses of the regional budget for the creation of an information system, indicating:

the accounting dates of the relevant transaction;

book value of the accounting object;

other information;

placement of information about accounting objects or programs for electronic computers, which are integral part accounting object, in the national fund of algorithms and programs indicating:

dates of placement in the national fund of algorithms and programs of information about accounting objects or about programs for electronic computers that are an integral part of the accounting object;

other information;

placement of information about accounting objects or about programs for electronic computers that are an integral part of the accounting object in the federal state information system "Unified identification and authentication system in the infrastructure that provides information and technological interaction of information systems used to provide state and municipal services in electronic form" indicating:

dates of placement and registration number in the federal state information system;

other information;

attestation, certification of accounting objects and (or) their individual components for compliance with information security requirements, indicating:

details of the relevant attestation certificates and certificates;

other information;

termination of operation of accounting facilities indicating:

details of acts of decommissioning of accounting objects (with the attachment of a file containing an electronic copy (electronic image) of the relevant act);

reasons for the termination of the operation of accounting objects;

other information;

amending acts and (or) documents regulating the creation, development, modernization and (or) operation of accounting objects (with the attachment of a file containing an electronic copy (electronic image) of the relevant act and (or) other document).

2.4. Attached to the application for registration:

a copy of the applicant's electronic digital signature key certificate;

a copy of the agreement concluded between the operators of the information system (if the information system is operated by several operators of the information system).

2.5. Copies of the documents specified in clause 3 of these Regulations are attached to the application for updating information, if in the period after registration and before the date of updating the information, such documents were accepted, changed or canceled.

2.6. The authenticity of the copies of documents specified in clauses 3, 2.4 of this Regulation shall be certified by the signature of the head of the applicant.

2.7. Information classified in accordance with the legislation of the Russian Federation as information of limited access shall not be included in applications for registration, for updating information, for canceling registration.

2.8. Applications for registration, updating, cancellation of registration, as well as the documents attached to them, are sent by the applicant to the Registry operator in the form of an electronic document signed electronically. digital signature.

If it is not technically possible to send them in the form of an electronic document signed with an electronic digital signature, these applications and documents are sent to the Registry Operator on paper, certified by the signature of the applicant's head, and in electronic form.

2.9. The Registry Operator considers applications for registration, updating information, deregistration within 5 business days from the date of their placement and, based on the results of consideration, provides access to the system for entering information into the Register or sends the applicant a reasoned refusal to register (updating information, deregistration).

2.10. If there are no remarks to the passports, the Registry operator places them in the information systems accounting system.

If there are comments, a notification is generated in the form email with a list of identified non-conformities, which is sent to the applicant.

2.11. In order to eliminate the identified inconsistencies, the applicant finalizes the passport within a period of not more than 5 working days from the date of receipt of the notification.

2.12. The passport of the accounting object is supplemented with information on informatization measures of bodies or institutions related to the accounting object in the manner prescribed by 2.3 - 2.9 of this Procedure:

2.12.1. The list of measures for informatization, including the list and quantity of goods, the list and scope of works and services necessary for the implementation of such measures.

2.12.2. Expected results of the implementation of informatization activities.

2.12.3 The need for financial resources necessary for the implementation of informatization activities.

2.13. When registering an information system, the Registry operator, after entering the necessary information about the information system in the Registry, sends the information system passport to the applicant.

2.14. The information system passport is sent in the form of an electronic document signed by an electronic digital signature of an authorized official of the Registry operator.

If it is not technically possible to send an information system passport in the form of an electronic document signed with an electronic digital signature, the information system passport is sent to the applicant on paper.

2.15. The Registry Operator has the right to make recommendations on the need to register in the federal state information system "Unified Identification and Authentication System in the Infrastructure Providing Information and Technology Interoperability of Information Systems Used to Provide State and Municipal Services in Electronic Form" and other federal and regional identification and registration systems.

2.16. The Registry Operator has the right to request from applicants additional information on accounting objects necessary for the purposes of analysis, control and monitoring of information posted in the Registry.

3. "Composition of registry information

The following information is included in the Register:

3.1. General information: general information, current status, goals, purpose and scope of the accounting object:

unique number of the information system (hereinafter - IS) in the Register;

date of entry by the Registry operator of information on IP registration;

name of the IP;

full and abbreviated names of the IS operator - the applicant, as well as other IS operators (if any);

current status of IP.

3.2. Purposes, purpose and scope of the accounting object:

the purpose of creating IS;

details of the decision to create IP;

terms of creation of IS;

purpose and scope, functions of IP;

budgetary funds at the expense of which the IS was developed.

3.3. State bodies authorized to create, develop, modernize, operate IS:

state body authorized to create, develop, modernize IS;

government agency or other legal entity authorized to operate the IP;

information about the structural subdivisions and officials of the IS operator responsible for working with the IS.

3.4. The composition of the accounting object:

a list of the powers of the IS operator, implemented using the IS;

classification category of IS software, IS technical support, works (services);

name of the software, technical support of the IS;

information on the leased infrastructure and the conditions for its use;

information about the rights to IP software ("right to use on a non-exclusive basis", "object of exclusive right");

information on IP registration in the federal state information system "National Fund of Algorithms and Programs for Electronic Computers";

the name of the model software license (if the software is used on a non-exclusive basis);

characteristics of the IP software license (licensing model, types of licenses for connecting to the server (per device, per user), the number of simultaneous connections of devices or users to the server - in case of using the software on a non-exclusive basis);

the number of purchased copies of licenses;

name of the licensor (if the software is used on a non-exclusive basis).

3.5. Implemented public services (functions):

number of the state service (function) in the register of state (municipal) services of the Kirov region (hereinafter referred to as RSU);

the normative legal act on the basis of which this public service is provided, the function is performed;

full name of the public service (function);

the percentage of use of IP resources in automating the execution of a public service (function);

the name of the IS aimed at informing about the activities of the state body (in the case of using IS to inform about the activities of the state body).

3.6. Data protection information:

the level of protection of personal data;

information about the passage of special checks;

information about the means of information protection used, including the means of cryptographic information protection.

3.7. Information on the concluded state contracts (creation, completion of systems):

register number of the procurement, within which the state contract was concluded;

registry number of the state contract;

date of conclusion of the state contract;

executor of the state contract (name of the legal entity or last name, first name, patronymic (if any) of the individual entrepreneur with whom the state contract was concluded);

reasons for deviations from the expected results (information on the reason for the deviations of the quantitative and qualitative results expected as a result of the implementation of the state contract from those provided for in terms of the supply of goods, performance of work, provision of services necessary for the creation and (or) development, and (or) modernization, and (or) exploitation of IP).

3.8. Information on acceptance certificates of delivered goods, performed works and rendered services (creation, revision of IS):

details of acceptance certificates;

details of the state contract (link to the state contract corresponding to the acceptance certificate, formed as part of the information "Information on the concluded state contracts");

the cost of goods supplied, work performed and (or) services rendered;

types of collateral (the cost of goods supplied, work performed and (or) services rendered for the relevant software, hardware and other types of collateral formed as part of the information "Composition of the accounting object");

reasons for deviations from expected results.

3.9. Information about the commissioning of the accounting object:

details of the act containing the decision on putting the IP into operation;

date of putting the IS into operation.

3.10. Information about the decommissioning of the accounting object:

details of the act containing the decision to terminate the operation of the IP;

date of IS decommissioning;

reasons for decommissioning IS.

3.11. Information on the acceptance of an accounting object for budget accounting and accounting for other transactions with accounting objects (to be filled in in case of acquiring IP as an "object of exclusive right"):

date of accounting (date of acceptance for accounting of an object of exclusive right);

code of budget classification of expenses for the acquisition of the exclusive right to software;

the book value of acquiring the exclusive right to software under an agreement for the alienation of this right (thousand rubles);

details of the document on the basis of which the object of the exclusive right is accepted for budget accounting.

3.12. Information about the information interaction of the accounting object with other IS:

IP web services (available through the system of interdepartmental electronic interaction);

other IS interfaces used for information interaction with IS of other state bodies.

3.13. IC Specifications:

details of the decision to register IP in the federal state information system for identification and authentication (FSIS ESIA);

multi-user, single-user IP;

the frequency of updating information and the period of storage of information in the IS;

information about information resources and (or) databases as part of the IS;

information on the interaction of IS with other IS;

information about information technologies and technical means used in IS;

information about the operating systems(client and server);

information about the database management systems used;

information about the application software used;

information about the hardware used;

information about the possibility of using interfaces for interacting with third-party applications in XML format;

information on the possibility of using information and telecommunication networks in the framework of the functioning of the IS, including information on the architecture of the IS;

information on the presence (absence) in the IS of information classified in accordance with the legislation of the Russian Federation as restricted access information, including information on the processing of personal data in the IS, including the class of personal data;

the composition of information directly affecting the rights and freedoms of a person and citizen, and the procedure for access to such information;

information about the IP developer and information about the availability of IP source codes, if any;

type of IP (regional, municipal).

(Clause 3 as amended by Decree of the Government of the Kirov Region dated March 16, 2016 No. 89/159)

4. Ensuring access to information contained in the Register

The Registry Operator takes measures to protect the information contained in the Registry from unauthorized access to it, from its distortion or destruction.

The Registry Operator provides access to the information contained in the Registry in accordance with the procedure established by the legislation of the Russian Federation on access to information on the activities of public authorities.

Access to the information contained in the Register is provided by posting information on the official website of the Register operator in the information and telecommunications network "Internet".

Annex to the Regulation

REQUEST
on the need for registration (updating information)
information system of the Kirov region

Name of the information system: _______________________________

____________________________________________________________________

Name of the information system operator in accordance with the statutory documents:

____________________________________________________________________

Registration (updating)____________________________________________

Information about the official responsible for entering information about the information system:

Surname: ___________________________________________________________

Name: _______________________________________________________________

Middle name:___________________________________________________________

Job title:_________________________________________________________

E-mail address: ____________________________________________

Phone number: ____________________________________________________

_________________________________________________
(position, full name and signature of the head of the operator)

In order to improve the efficiency of municipal management, as well as in accordance with Federal Laws No. 149-FZ of July 27, 2006 “On Information, Information Technologies and Information Protection”, No. 8-FZ of February 9, 2009 “On Providing Access to Information on the Activities state bodies and local self-government bodies”, dated July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services”, almost every municipality is faced with the need to develop and implement information systems (IS).

In Krasnoyarsk, the task of organizing work to create a unified municipal information system "Electronic Municipality" by integrating IS used by local governments, as well as by developing and implementing new ones, is enshrined by a resolution of the city administration in the powers of the Informatization and Communications Department (UIiS).

It should be noted that municipal information systems are created on the basis of the order of the city administration dated March 25, 2009 No. 217-zh “On approval of the Regulations on municipal information systems” by the decision of city governments, municipal enterprises and institutions at the expense of the city budget:
- third-party organizations involved in accordance with applicable law to performance of work,
- or are developed by specialists of the UIIS (occurs extremely rarely, mainly specialists prepare TOR, agree and evaluate the need to develop or purchase IS).

The whole process as a sequence of procedures is as follows:

Everything is logical and understandable until the moment of solving the question “Where and how to take into account IP?”.

On the one hand, IP is a product created or purchased at the expense of the city budget. And in this regard, accounting consists in including information about municipal information systems in the Register (this register is approved by the above-mentioned order) and the need for accounting. The main regulatory act for the accounting of intellectual property is the Accounting Regulation (PBU) 14/2007 "Accounting for intangible assets" (approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n). The operator of the Register of information about municipal IP is UIIS, accounting is carried out by the management of the city administration.

On the other hand, IP is the result of intellectual activity subject to legal protection and property accounting. The legal basis regulating relations in the field of rights to the results of intellectual activity and means of individualization is the Civil Code of the Russian Federation (CC RF).

To address the issue of IP property accounting, the city administration decided to expand the list of objects subject to registration in the Register of Municipal Property. The operator of the Register of Municipal Property is the Department of Municipal Property and Land Relations. The section "Register of property rights (exclusive rights to the results of intellectual activity and to means of individualization)" was added to the Register of Municipal Property.

In 2011, the Ministry of Economic Development of the Russian Federation approves by its order the procedure for maintaining registers of municipal property by local governments. In accordance with this Procedure, the exclusive rights of municipalities to the results of intellectual activity are not subject to registration in the register. After the next order of the prosecutor's office, the section "Register of property rights (exclusive rights to the results of intellectual activity and to means of individualization)" was excluded from the list of objects to be recorded in the Register of Municipal Property in 2014. During this period of time, only one system was registered and documents for two more were prepared.

Studying the experience of other cities, we can conclude that after the execution of the municipal contract and the signing of acts on the work performed, local governments, as a rule, do not carry out further work to legalize the object of intellectual activity or the means of individualization created during the performance of work under the municipal contract.

Let's return to the process scheme, in which work is now being intensified in the preparation of the design documentation in terms of determining the rights of the parties to the product being developed.

What are the options?

Consider the option when a completely new IS is created. In this case, all rights under general rule of the Civil Code of the Russian Federation, unless otherwise provided by the municipal contract, belong to the contractor who is the author or other person performing the municipal contract.

Thus, in the municipal contract it is mandatory to indicate who exactly as a result of the work performed will own the exclusive rights to the created object.

The subject of this municipal contract is only works or services, as a result of which an object of intellectual property is created. At the same time, the documents obtained as a result of the execution of the contract cannot confirm the exclusive right to the created object, but they can be a legal basis for obtaining these rights.

In this case, the customer for the newly developed product, after the contractor fulfills the terms of the municipal contract, must conclude an exclusive right alienation agreement, which will allow the created object to be defined as an intellectual property product, as well as to carry out accounting and include IP in the municipal property register as an intangible asset .

Another option is when there is a ready-made IC on the market with a certain amount of function, the so-called "box option". When purchasing this product, the relationship between the customer and the contractor is established by a license agreement (license), while the municipality has only the right to use.

In accordance with the provisions of the Civil Code of the Russian Federation, under a license agreement, one party - the owner of the exclusive right to the result of intellectual activity or to a means of individualization (licensor) grants or undertakes to grant to the other party (licensee) the right to use such result or such means within the limits provided for by the agreement. The licensee may use the result of intellectual activity or means of individualization only within the limits of those rights and in the ways provided for by the license agreement.

In relation to an intangible asset, the right of operational management (possession, disposal and use) no longer applies, but only the right to use. In this case, a “complex” software product is obtained, when a certain part of it belongs to the contractor and is used by the municipality on the basis of a license agreement, and the second part, specially developed for the administration, belongs to the customer.

It is inappropriate to raise the issue of co-authorship in this case, due to the fact that the profit from the "boxed version" should be commensurately divided between the authors. On the this option the performer will not go, since this is his income. On the other hand, funding from the municipal budget, if it is necessary to refine the resulting product, will be only on one side, which is contrary to the principles of co-authorship.

Combining the "box version" with additional developments into one software product will also not allow further allocation of budgetary funds, since part of the system is used by the local government on the rights of use. At the same time, modernization, updating or other refinement of this product may lead to misuse of budget funds. At the same time, in the activities of municipal bodies very often there is a need to finalize the object of intellectual property.

The way out of this situation is also the conclusion of an agreement on the alienation of the exclusive right, but already for a part of the software product, which was developed by order of the municipality. This agreement will allow to allocate and take into account an intangible object and use budgetary funds for it.

And although agreements on the disposal of exclusive rights, according to the current legislation, are subject to state registration (the registration procedure is provided for by Decree of the Government of the Russian Federation of December 24, 2008 No. 1020), however, a certificate of state registration of the result of intellectual activity is not a title document. It is just one of the proofs that rights belong to a particular person.

Thus, in any of the presented options, when creating intellectual property objects, the municipality needs to conclude an agreement on the alienation of the exclusive right, which is aimed at legalizing the result of intellectual activity and its legal protection.

About the authors: Markina Lyudmila Nikolaevna, Deputy Head of the Department of Informatization and Communications of the Administration of the City of Krasnoyarsk, in collaboration with Morozov Roman Valerievich, Chief Specialist of the Department of Informatization and Communications of the Administration of Krasnoyarsk

The article was prepared specifically for the materials of the report at the conference of the Association of Siberian and Far Eastern Cities ""

Development goals: Comprehensive automation of accruals, recalculations and payments for housing and communal services; Management of the process of accruals, recalculations and payment for housing and communal services; Control over the movement of collected funds; Interaction with information systems of passport offices, departments of the federal migration service in the regions, authorities social protection population, housing departments of local governments. AIS "System of charges for housing and communal services" - one of the basic elements of the management system in the field of housing and communal services

Reconciliation of residents through passport offices or using a data integration system and the population Interaction with AIS of social protection authorities, AIS of subsidy departments Maintaining the revenue side of object accounting by service providers, types of services. Automated recalculation of payments for housing and communal services according to the data of the unified emergency and dispatching service (in case of lack of services or deterioration in their quality) Accrual system Object accounting system (management company) Social protection authorities Request for RCC benefits Service providers Energy companies Gas companies Fixed line RCC Billing Center Passport Office Housing Fund Management Subsidies Request for debt Formation of debt Transfer of funds Data on accrued benefits Information on non-payers Information on registration Applying for registration, opening a personal account Meter readings Request for control meter readings Request for recalculation Information about low-quality services

Accrual system Personal Area» lk.ric-ul.ru Displays information about your personal account: services provided on a personal account services provided on a personal account transactions on a personal account transactions on a personal account residents residents Allows you to: enter meter readings enter meter readings receive certificates receive certificates pay via the Internet pay via the Internet

Payment Billing center Fixed communication RIC/RCC Online service City Vodokanal DDU Offline service Russian Post, RCC, Sberbank, ATMs, commercial banks, independent collectors 61 Reports the address and meter readings 5 Printing receipts Generating a debt list Online request for accrued debt Online request in the debt database 2 3 Answer about debt 4 Uploading the register daily report Ulyanovsk Energo UlGES Gazprom Processing, payment acceptance

Reception and accounting of payments from the population is implemented on a unified mechanism that allows: to provide information on debt for payment through other payment collection systems, ATMs, mobile banking systems, accounting departments of employers, as well as via the Internet; accept payments of any kind: cash and non-cash; provide an opportunity for payers to pay bills at any point of collection of payments; the possibility of autonomous operation of the payment acceptance point in sparsely populated areas of the region; support work with payments "until clarification"; support work with erroneously credited payments, that is, the possibility of performing reversal accounting operations.

Construction of contracts MC, HOA, etc. pay remuneration only for the repair and maintenance of housing PU, RSO pay remuneration in the context of the service provided RCC accrual, acceptance, splitting of payment Tripartite agreements PU, RSO RCC Provision of a database. Acceptance, transfer of payment Bilateral agreements

AIS "Passport office" is intended for: automation of work in passport offices, information services for the population, ensuring information interaction between bodies whose competence includes registration and registration of various categories of the population (registry office, FMS), interaction with the AIS of settlements with the population for utilities, as well as information support for bodies that use information about the population in their activities.

For citizens: Reduction of service time No need for additional appeals Citizens Passport office of the Federal Migration Service Advantages: Increased reliability of data Reduction of visitor service time Reduction of labor intensity of work at the PS Reduction in the number of trips of passport officers to the Federal Migration Service residents Information about arrivals and departures Passport office

Monetization of benefits 1. Register of beneficiaries 2. Verification stage 3. Creation of registries for PPs 4. Distribution of registries of PPs 5. Obtaining data on accruals 6. Calculation of benefits 7. Transfer of SPPP 8. Obtaining data on the transfer of funds and the method of transfer 9. Sending notifications to beneficiaries . RCC Authorized organization CENTER OF BENEFITS Department of social protection of the population Territorial administration of SZN Territorial administration of SZN Territorial administration of SZN Territorial administration of SZN

Unified Dispatch Service Service Providers Calls from Subscribers Unified Dispatch Service Management Companies Accepted Applications Information on Order Fulfillment Information on Order Fulfillment Administration Operative information about orders and execution. Reports

On the technical condition On the income and expenditure parts On the objects of the ZhF, managing organizations, RSO On the improvement On the houses, their design features On the services, charges, payment, emergency work, work plans and their implementation On the resources consumed, tariffs, standards On preparation for the seasonal operation and its results Information that is combined by the "Object accounting" system: Instrument accounting Disclosure of data on PP 731 on the portal

"Object accounting" The program has a Web-interface and operates in all common browsers. Information is stored in a single database. The portal of management companies is connected to the database, information subject to disclosure under Government Decree 731 is automatically displayed on the portal.

Bookkeeping of the RCC Application management system Service providers Management companies Object accounting system (management company) Administration Information on the control meter reading Information on income in the context of each house Information on recalculation Information on changes in equipment and on the control meter reading Incomes in the context of houses and services Information on mutual settlements in the context of the service fund and services Reports in the context of authorities Local governments have access to generalized information and, upon request, to detailed information Object accounting. Information flows

Constant control of collections of payments for objects; Viewing information on housing stock objects (information about apartments, residents, preferential categories of citizens); Viewing information for working with debtors; Accounting for accruals, recalculations and payment for housing and communal services for objects; Accounting for expenses of management companies, HOAs, subcontractors for housing and communal services; Above features Data integration and reconciliation various systems in the field of housing and communal services for housing and communal services; Accounting for work performed at the facilities; Accounting for the technical condition of housing and communal services; Integration for the analysis of financial and technical information for making managerial decisions. AIS "Object Accounting" provides:

"Housing Fund Management" in the UK Technician-supervisor Enters information about: Structural features of the building On the technical condition On the degree of improvement Inspections on preparation for seasonal operation Current inspections Dispatcher Enters information on: Current applications Emergency applications Fulfillment of applications Master Distributes work Enters acts of completed preparation for seasonal operation Information about the work performed The worker Enters information about the work performed, including paid work Receives an order-application Accountant Enters information about: Management costs Issued by the PU volumes, amounts for consumed resources The production department Forms an annual production work plan Makes applications for planned work Forms plans for the production of work to prepare for seasonal operation Corrects plans House metering devices Automatic readings Server "Housing Management" Plots Subcontractors Acceptance of an application Accounting for completed work Transfer of an application Fixing of work performed Unified Dispatch Service Management Company

AIS "Housing management: the state of the housing stock" will allow you to: describe each multi-apartment residential building, its design features, assess the technical condition of the housing stock, record inspection reports, work plans and acts of work performed to prepare for seasonal operation. The AIS “Housing Fund Management: Accounting for Works in the Housing Stock” will allow: to record applications for emergency and current work, to form production plans for planned work, to control their implementation, to transfer data on applications and work between organizations, to create unified dispatch centers in municipalities. AIS "Housing management: house metering devices" will allow: to remotely maintain house metering devices, take their readings. Data from the program is available to the population, OGV, local self-government bodies Complex of programs “Housing management”

1. RIC collects consent to the processing of personal data (by departments). 2. Each subdivision of the RIC protects personal data in its information systems. In September 2010, the RIC passed an inspection on the protection of personal data by the FSTEC and Ros Komnadzor. 3. When interconnecting the RIC, certified firewalls and means of cryptoprotection (encryption) VIP-NET. Implementation of the law "On the protection of personal data" on the example of LLC "RIC" (Ulyanovsk region)

Integration subsystem Tool for working with registries IS housing and communal services / RCC IS OIV IS MFC ARM System of classifiers and directories Register of state. and mun. services Information address system System of execution of regulations RPGU Subsystem of regulations EPGU OMSU Feder. OGV Region. OGV Interaction with OGV SMEVSMEV Tool for working with directories Region Passport office Object accounting Billing center

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