The purpose of the article is to determine advantages and drawbacks of existing organizational and methodological approaches to development of accounting policy and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. For this purpose, the article uses methods of problem and comparative analysis, method of optimization, and methods of graphical presentation of information. The authors conduct comparative analysis of existing organizational and methodological approaches to development of accounting policy of enterprise and develop optimal approach to formation of integrated accounting of interrelated agricultural enterprises. As a result of the research, the authors come to the conclusion that Russian and international approach to development of accounting policy differ from each other, but neither of these approaches is optimal for formation of integrated accounting of interrelated agricultural enterprises. The developed optimal approach to formation of integrated accounting allows unifying the process of development of accounting policy of enterprise and thus is the best for interrelated agricultural enterprises. This approach is oriented at consumers, due to which it is able not only to simplify the process of formation of corporate accounting of interrelated agricultural enterprises but to turn it into the factor of their competitiveness.

Subject. This article analyzes the institutional environment of the Russian universities' functioning in terms of its structural elements. Objectives. The article aims to investigate the institutional environment of the functioning of universities and its impact on the object base, the system of indicators and management accounting tools, as well as identify the accounting and information needs of the system of intra-university management. Methods. For the study, we used a systems approach, the methods of analysis and synthesis, induction and deduction, systematization, and the logical and statistical techniques. Results. The article identifies and classifies the external and internal environment factors of modern Russian universities. It proves that the institutional environment of the university, which is complex and deterministic, influences its accounting and information system. Conclusions. The paper concludes that environmental external and internal factors determine the accounting tools and accounting practices available to management for planning, organization, motivation, monitoring and accounting of the internal activities of universities and bringing them into line with the dynamic environment to ensure the efficient functioning and fulfillment of goals and mission.

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