In a civilised society a point of view on acknowledging culture as one of the most significant resources of socio-economic development was formed. The development of culture in Russian society faces multiple problems. In "The Fundamentals of the Legislation of the Russian Federation on Culture" the duties and responsibilities of state administration bodies for the effective development of this sphere and financial support of cultural activity are proclaimed. Defining the boundaries of state regulation of financial relations in culture and leisure sphere is mainly dependant on the type of social and budgetary policy of the state that influence directly the degree of implementing the declared priorities and on the guarantees to the population of a country in the field of culture. These problems constitute the subject matter of the given research. The condition of the objects of culture and the list of tasks that are solved with its assistance prove the necessity to specify the methodological principles of implementing the state policy in the sphere of culture. The elements of scientific novelty consist in justifying the necessity to develop a complex of measures of improving forms and methods of financial support of culture with the use of the elements of functionally oriented financing of industry expenses.

The article considers historical stages in the development of accounting as a part of the world culture. The specific features of each stage of evolution are represented and the main aspects of accounting information system as a source of relevant data are identified. The effectiveness of the controlling toolkit to improve the system of accounting is substantiated, the main provisions of the controlling conception are singled out and generalised; the scientific schools and their differences are identified. The analysis of various definitions revealing the content of the notion "culture" based on the condition and achievements of society as a collective of individuals who are in turn characterised by the unity of social, economic and cultural life is carried out. The essence of the notion "culture" and its versatility are determined; the actions of individuals responsible for the evolution of the economic life of society as a reaction to the obtained information are substantiated. The necessity to reflect the main provisions of accounting from the standpoint of their influence on economic decision-making, individuals' consciousness, distribution of resources, trajectory of economic development and the well-being of economic entity is investigated. The necessity to represent accounting as a subsystem of culture is substantiated. The main definitions of the notion "culture" which are most appropriate for characterising the subject matter of accounting are studied. The key aspects of describing the system of accounting as a culture component are identified.

The article shows the possibility of using indicators of the level and quality of life of the population of the region as a tool for assessing the results of its social policy, the effectiveness of which is determined by the state of the social sphere. The relevance of studying problems and threats in the social sphere of the region is confirmed by their increased importance in the formation of conditions for sustainable development of the regional economy and its economic security.

The article shows the possibility of using one of the methodological approaches to the analysis of the economic security of the region. In the course of work on the article, the authors posed the following tasks. Firstly, a brief overview of existing theoretical views on the problem of assessing the economic security of a region. Secondly, the analysis of the main indicators of economic security of the Stavropol Territory. A number of issues are debatable and require further study. However, their relevance and practical importance are confirmed by the role of regional security in solving the country's national security tasks.

Доктор экономических наук, доцент Ставропольский институт кооперации (филиал) Белгородского университета кооперации, экономики и права г. Ставрополь, Россия Кандидат экономических наук, доцент Кубанский государственный технологический университет г. Краснодар, Россия