UDC 330.32
DOI: 10.36871/u.i.k.2023.11.03.006
Authors
E. M. Biymyrsaeva,
A. K. Syyabekov,
International University of Innovative Technologies,
Bishkek, Kyrgyz Republic
Abstract
The article is devoted to the analysis and evaluation of the effectiveness
of the use of borrowed capital of waste recycling enterprises in modern
conditions. Among the main reasons aggravating the situation with waste management
are the weak development of the legislative framework and the territorial
unevenness of economic development.
In previous years, the legislation of the Kyrgyz Republic was significantly
expanded and updated in connection with the redistribution of powers between
various ministries and departments. Despite this, the environmental situation
is developing negatively in almost the entire territory of Kyrgyzstan. One of
the problems of ecological and economic relations in the light of the concept
of sustainable development is the development and improvement of analysis
directions and principles of accounting for own and borrowed capital of waste
recycling enterprises.
The peculiarity of the implementation of capital accounting and analysis
programs is that all official environmental reporting compiled by such enterprises
is insufficient or unreliable.
Keywords
research, analysis, evaluation, recycling, waste, disposal, equity, debt capital, accounting, reporting.
