International Accounting

Public procurement system: A concept and the impact on the economy

Vol. 21, Iss. 5, MAY 2018

Received: 27 March 2018

Received in revised form: 3 April 2018

Accepted: 4 April 2018

Available online: 15 May 2018

Subject Heading: Managerial accounting

JEL Classification: H51, H57

Pages: 520–527

Sheshukova T.G. Perm State National Research University (PSU), Perm, Russian Federation

ORCID id: not available

Subject This article deals with the concept, functions and influence of public procurement on the national economy of Russia.
Methods For the study, I used the methods of comparative and statistical analyses, induction and deduction.
Results The article describes the content of the term Public Procurement and determines the directions of influence of government purchases on the national economy of Russia.
Conclusions Public procurement is a backbone element of the market mechanism actively influencing the economy in the aspect of protecting the domestic market, supporting small enterprises, and stimulating the demand for modern products. Clarification of the essence and functions of public procurement improves the content of this concept, which contributes to the increase of scientific knowledge.

Keywords: contract system, purchases, functions, budget expenditures


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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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Vol. 21, Iss. 5
May 2018