English
РусскийMironova Olga Alekseevna, Doctor of Economic Sciences, Professor,
Head of the Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: o-mironova@mail.ru
Rastamhanova Lyubov Nikolaevna, Doctor of economic Sciences,
Head of the Consulting Group "RASTAM" Doctor of Business Administration, MBA, Corresponding Member of RAE
Russia, Tyumen E-mail: rln@rastam.ru
Skipin Dmitry Leonidovich, Candidate of Economic Sciences, Associate Professor,
Acting head of the department Economic security, accounting, analysis and audit Financial and Economic Institute Tyumen State University Russia, Tyumen E-mail: jurnal12@mail.ru
SAFETY OF BUSINESS AS A FACTOR OF COUNTERACTION OF FRAUD
On April 12-13, 2017 in the city of Tyumen was held an international scientific and practical conference, organized by the Tyumen State University, the Chamber of Commerce and Industry of the Tyumen Region and the Consulting Group "RASTAM", dedicated to the problem of countering fraud and securing business. During the conference were considered the problems of actual prac-tice of detecting and preventing theft, economic, financial and tax security of business, was held video conferences with the Samara State Technical University and the Financial University under the Government of the Russian Federation. The article analyzes the results of the conference, pro-vides key ideas for the reports, formulates practical recommendations based on the results of the discussion of these reports. Key words: problems and scales of fraud, detection and prevention of theft, economic security, counteraction to threats, corruption, risk management.Akhmadeeva Marziya Mukhamedovna, Doctor of Economic Sciences, Professor,
Head of the Department of Economics and Organization of Production Volga State University of Technology Russia, Yoshkar-Ola E-mail: AhmаdeevaMM@volgatech.net
Andreeva Darya Nikolaevna, Applicant, Master of Economics
Volga State University of Technology Russia, Yoshkar-Ola E-mail: dasha_andreeva@hotmail.com
FINANCIAL AVAILABILITY OF HOUSING IN THE PRIMARY MARKET: METHODICAL PROBLEMS OF DEFINITION AND INNOVATION IN DECISION
The purpose of the study is developing of methodological support for the definition and assess-ment of the economic accessibility of housing in its primary market, which is caused by the use of various methods in practice. The main objectives of the investigation: study domestic and foreign methods for determining the affordability of housing, including a system of indicators, their math-ematical models; identify features, problems and prospects for the development of techniques for measuring the economic accessibility of housing; give suggestions on the development of method-ological support, more fully reflecting the complex of financial and economic factors; make the approbation of proposals. In the methods of determining the economic affordability of housing identified the use of different approaches and indicators. Performed the systematization of indica-tors, revealed the adequacy of indicators of the economic accessibility of housing to its financial accessibility. Justified the necessity and direction of correction of indicators. Carried out the re-fined models of calculation of indicators on the basis of more complete reflection and formaliza-tion of a complex of financial and economic factors are presented in them, and its approbation. Keywords: housing security; economic and financial affordability of housing; primary housing market; indicators of the economic affordability of housing; method of determining the afforda-bility of housing; criteria for its evaluation; calculation technique; refinement of indicators; fac-tors of financial affordability of housing; development of methodological support; The federal program "Housing", UN-HABITAT.Ajupov Ajdar Ajratovich Doctor of Economic Sciences,
Professor of the Department of Banking Kazan (Volga) Federal University Russia, Kazan E-mail: Ajdar.Ajupov@kpfu.ru
Motorina Irina Ivanovna, Postgraduate of the Department of Banking
Kazan (Volga) Federal University Russia, Kazan E-mail: arina.molotowa@yandex.ru
INNOVATIVE INSTRUMENTS OF MANAGING FINANCIAL RISKS AT RUSSIAN ENTERPRISES OF THE PETROCHEMICAL COMPLEX
The article considers the main financial risks to which exposed the enterprises of the petro-chemical complex, presented the tools used and the ways to manage such risks, and further pro-spects for managing financial risks based on the use of financial engineering tools are outlined. Keywords: financial risk, petrochemical complex, risk management, financial engineering, in-novative management.Ajupov Ajdar Ajratovich Doctor of Economic Sciences,
Professor of the Department of Banking Kazan (Volga) Federal University Russia, Kazan E-mail: Ajdar.Ajupov@kpfu.ru
Tukhvatullin Ainur Fanilovich, Postgraduate of the Department of Banking
Kazan (Volga) Federal University Russia, Kazan E-mail: ainur.tu@yandex.ru
ANALYSIS OF THE INNOVATIVE ACTIVITY OF ISLAMIC FUND FOR DIRECT INVESTMENTS IN THE WORLD FINANCIAL MARKETS
The article analyzes the world market of Islamic private equity funds (FDI) by the example of Malaysia, Pakistan, Saudi Arabia, Bahrain, Kuwait, the USA and Canada. Revealed the questions of essence, innovative activity, history of formation and forecasts of development of Islamic FPI. The results of the analysis can be used to organize Islamic financial institutions in those regions where special regulatory regulation has not been created for them. Key words: innovative activity, innovative economy, Islamic economy, Islamic finance, Islamic private equity funds, history of Islamic private equity funds, equity financing.Aityan Tatevik Valikovna,
Postgraduate of the Department of World Economy
Moscow State University named after M.V. Lomonosov Russia, Moscow E-mail: aytyant@gmail.com
EVALUATION OF THE CURRENT SYSTEM OF GOVERNMENT REGULATION IN THE PHARMACEUTICAL INDUSTRY IN RUSSIA: DOES THE COUNTRY HAVE THE POTENTIAL TO DEVELOP INNOVATIONS?
This article dedicated to analysis of the current state of the pharmaceutical industry in Russia which demonstrates a strong underperformance in comparison with the level of industry develop-ment in the leading countries. During the critical analysis of the main regulation measures, al-ready implemented and planned programs, including the "Strategy for the development of the pharmaceutical industry in the Russian Federation for the period until 2020", the author identified the weakest aspects of the system of state regulation. Solving these problems will help not only to ensure a required level of drug provision for the population, but also to develop the country's potential in innovations. Keywords: the pharmaceutical industry, innovation, public health, sustainable growth, govern-ment regulation.Bolodurina Marina Pavlovna, Candidate of Economic Sciences,
Associate Professor at the Department of Finance Orenburg State University Russia, Orenburg E-mail: bolodurina@inbox.ru
Mishurova Anastasia Igorevna
Student of the Faculty of Finance and Economics
Orenburg State University Russia, Orenburg E-mail: www.stu.ru_5032@mail.ru
SYSTEMATIZATION OF CRITERIA FOR DETERMINING THE INVESTMENT ATTRACTIVENESS OF THE TOURIST POTENTIAL OF THE TERRITORY
The article is devoted to the systematization of characteristics and methods of assessing the state of the tourist potential of the territory. Formulated the system-forming factors determining the content of the tourist potential category. Used an integration approach to the formation of the system of the tourist potential of the territory, presented quantitative and qualitative criteria for assessing its investment attractiveness from the point of view of the leading stakeholder groups. Made an approbation of the proposed system of criteria for assessing the investment attractiveness of tourist potential on the example of the Orenburg region. Keywords: investment attractiveness, tourist potential, tourist product.Zhuravlev Vladimir Vasil'yevich,
PhD in Pedagogics, Associate Professor Department of economy and management at service industries, recreation and tourism South Ural State University (national research university),
Higher school of Economics and management, Russia, Chelyabinsk, E-mail: zhur.65@mail.ru
STRATEGIC ASPECTS OF RUSSIA'S SOCIAL AND ECONOMIC DEVELOPMENT
The article deals with the problems of Russia's social and economic development, the possibility of overcoming crisis phenomena, strengthening the competitive positions of the state and business structures. On the basis of factor analysis, the main factors influencing the sustainable develop-ment of the economy are identified. Socio-economic aspects of strategic management of the econ-omy, business, and labor resources of the country have been studied. The ways, directions of pos-sible progressive development of the Russian economy, improvement of its competitive positions are presented. Keywords: Socio-economic development, competition factors, strategy, labor activity, eco-nomic resources, entrepreneurial activity.Kudryavtsev Vladimir Anatolyevich, Candidate of Economic Sciences, Associate Professor
Of the Department of Economic Theory Volga State University of Technology Russia, Yoshkar-Ola E-mail: ket@volgatech.net
INNOVATIVE ECONOMY AND THE EMERGENCE OF NEW FORMS OF OBSOLESCENCE OF FIXED CAPITAL
The article treats theoretical aspects and features of obsolescence of new forms. The article contains a vision of the causes and consequences of the emergence of new forms of obsolescence and their comparative analysis with classical forms of obsolescence. The study is based on anal-ysis of the theoretical framework of the research, covering the processes of the occurrence of an obsolescence of new forms and their consequences. Making a comparative analysis of causation, the author came to the conclusion of the special economic essence and nature of obsolescence of new forms. Key words: moral depreciation, labor, a form of obsolescence, technology, ecology, crisis and cyclical fluctuations in the economy.Mironova Inna Alekseevna,
Candidate of Economic Sciences, Senior Researcher Institute of System Analysis of the Federal Research Center
"Informatics and management" of the Russian Academy of Sciences Russia E-mail: makbat@mail.ru Tishchenko Tatyana Ivanovna
Candidate of Economic Sciences, Senior Researcher Institute of System Analysis of the Federal Research Center
"Informatics and management" of the Russian Academy of Sciences Russia E-mail: ttischenko@isa.ru
THE METHODOLOGY OF PRELIMINARY SELECTION OF INNOVATIVE PROJECTS FOR IMPLEMENTATION IN THE FRAMEWORK OF REGIONAL PROGRAMMERS
The article describes a method for preliminary selection of innovative projects for realization in the framework of regional development programs based on the method of analytical hierarchy. Key words: innovation, innovation project criteria, the multicriteria, method of analytical hi-erarchy.Melnick Margarita Viktorovna, Doctor of Economic Sciences, Professor,
Department of Accounting, Analysis and Audit Financial University under the Government of Russian Federation, Russia, Moscow, E-mail: jurnal@mail.ru
INNOVATIVE METHODS OF ORGANIZATION AND CONTROL OF CONTROL MEASURES
The article defines the role of control processes and procedures at the main stages of the man-agement cycle. It is justified to change the direction of the control: from the completed operations - to assessing the possibilities of production development, from monitoring the reliability and ac-curacy of meeting obligations - to assessing their effectiveness, from ascertaining the facts to iden-tifying the causes of their occurrence, - to identify risks of deterioration in economic performance through the implementation of a crosscutting control systems, including quality control of prod-ucts, condition and quality of resources, their use, selection of the most effective management decisions. Determined the sequence and methods of control , which allow implementing innovative approaches to the organization and conduct of control activities. Key words: control activities, strategic control, risks, development opportunities, innovative control methods, end-to-end control, resource efficiency, quality of control, economic security.Petrov Miкhail Nikolayevich,
Candidate of Technical Sciences
The Chairman of the Board of Directors The group of companies "InvestTekhmash" Russia, St. Petersburg E-mail: vakprofi@bk.ru
THE FORMATION OF AN INNOVATIVE ENVIRONMENT FOR THE EFFECTIVE APPLICATION OF MODERN DESIGN PRACTICES IN KNOWLEDGE-INTENSIVE
MECHANICAL ENGINEERING SEGMENT
The analysts of project activity carried out in the article from the viewpoint of synergetics al-lows us to formulate the main aspects of the formation of an innovative environment that ensures the effective application of modern project practice in a knowledge-intensive engineering segment. Keywords: flexible and extreme design methods, formation of an innovative environment, syn-ergetics, self-developing fractal structures, personality-oriented paradigm of corporate trainingPolukhina Anna Nikolaevna, Doctor of Economic Sciences,
Professor of Service and Tourism department, Volga State University of Technology Russia, Yoshkar-Ola E-mail: PoluhinaAN@volgatech.net
Oborin Matvey Sergeevich,
Candidate of Geographical Sciences, Associate Professor of the Department of Economic Analysis and Statistics Perm Institute (branch) Plekhanov Russian University of Economics Russia, Moscow E-mail: recreachin@rambler.ru;
THE MECHANISM OF INNOVATIVE DEVELOPMENT FORMATION IN THE TOURIST AND RECREATIONAL SPHERE
In the article made an attempt of the analysis of the mechanism of introduction of innovations in the tourist and recreational sphere on the example of the Volga Federal District. Three condi-tions of introduction of innovations are allocated: presence of unique natural and resource ca-pacity of the Volga Federal District; constant improvement of technologies of treatment and de-velopment of resort medicine; the development of strategic management in the field of medical and improving tourism and health resort reflected in regional programs of support. Indicators of economic efficiency and activity of the sanatorium organizations of Volga federal district are also analyzed. Economic bases of innovative processes in the tourist and recreational sphere of Volga federal district are described. By means of a method of SWOT analysis prerequisites of formation of the mechanism of innovative development in the tourist and recreational sphere of Volga federal district are characterized. Key words: tourist and recreational sphere of Volga federal district, innovation, mechanism of innovations introduction, sanatorium organizationsPolukhina Anna Nikolaevna, Doctor of Economic Sciences,
Professor of Service and Tourism department, Volga State University of Technology Russia, Yoshkar-Ola E-mail: PoluhinaAN@volgatech.net
Ryzhakov Evgeny Dmitrievich Doctor of Economic Sciences,
Professor of Department of Economics and Finance, Volga State University of Technology Russia, Yoshkar-Ola
E-mail: jurnal12@mai.ru
INNOVATIVE ACTIVITY IN THE SPHERE OF TOURISM: EXPERIENCE OF THE RESEARCH OF NETWORK INTERACTION OF REGIONAL LEVEL
Some results of the research project finished in 2016 within a competitive part of the "Welfare Resources of Modernization in Assessment of Efficiency of Strategic Programs of Development of Territories in Aspect of Internal Tourism" state task are presented in article. During the project studied processes of network interaction between the regional power, businessmen and represent-atives of NPO in the sphere of tourism, revealing innovative methods of development of the sphere of regional tourism and, at the same time, describing the characteristic of a sociocultural portrait of the region. Definition of innovative approaches to the organization and development of activity in the sphere of tourism and what impact these processes make on the economic and social pro-spects of development of depressive regions was one of problems of the conducted research. Key words: network interaction, tourist sphere, innovative approaches, internal tourism, NPO.Ryzhakov Evgeny Dmitrievich Doctor of Economic Sciences,
Professor of Department of Economics and Finance, Volga State University of Technology Russia, Yoshkar-Ola E-mail: jurnal12@mai.ru
INNOVATIVE APPROACH TO THE DEVELOPMENT OF THE FINANCIAL POTENTIAL OF THE REGION
Innovative development of the economy requires new scientific approaches and practical solu-tions in relation to the formation of the financial potential of Russian regions. This is especially true in the context of implementing the concept of national security and its strategic directions to ensure financial security. The article examines the financial resources of the territories, the pos-sibility of their increase by stimulating the innovative activity of the regions, the application of the mechanism of public-private partnership. Key words: financial resources, financial potential, region, budget security, public-private partnership, intellectual capital, financial security.Tolcheeva Alina Aleksandrovna, Postgraduate Department of accounting, analysis and audit,
Financial University under the Government of the Russian Federation, Russia, Moscow, Junior researcher,
Tyumen State University, Russia, Tyumen E-mail: alinatolcheeva@mail.ru
ANALYSIS OF CATEGORIES INTERRELATION: "INTELLECTUAL PROPERTY", "INTANGIBLE ASSETS" AND "INTELLECTUAL CAPITAL"
As the title implies the article describes results of the analysis of interrelation of such economic categories as "intellectual capital", "intellectual property" and "intangible assets". Systematized the classification of intellectual capital elements of the organization based on the accounting and legal aspects and economic content.Keywords: intellectual capital, intellectual property, intangible assets. Tunik Kirill Vadimovich, Postgraduate
State University of Management. Russia, Moscow E-mail: tunik-kirill@mail.ru
THE LEGACY OF MAJOR SPORTS EVENTS AS AN INNOVATIVE FACTOR OF INFRASTRUCTURE DEVELOPMENT OF REGIONS
Considered the major sporting events that took place in the Russian Federation or will be held in the near future. The goals and methods of building relationships in the industry are considered. The necessary actions for effective use of the legacy of major sporting events are highlighted. Keywords: The legacy of sporting events, major sporting events, innovations in sports, the de-velopment of the regionUstinova Olga Evgenievna
Candidate of Economic Sciences Associate Professor of Civil and Legal disciplines Department Moscow academy of the Investigative Committee of the Russian Federation Russia, Moscow E-mail: olga.e.ustinova@yandex.ru
EVOLUTION AND PREREQUISITES FOR THE FORMATION AND DEVELOPMENT OF INTELLECTUAL CAPITAL, WHICH INCREASES THE COMPETITIVENESS OF ECONOMIC ENTITIES
The article analyzes the main scientific concepts and approaches to the formation of the cate-gory of intellectual capital, proposes the stages within which this concept was changed and sup-plemented by the essential content. On this basis, the main prerequisites that have served to form a modern understanding of intellectual capital and its impact on the competitiveness of organiza-tions are examined. Keywords: intellectual capital, knowledge, experience, education, innovations, information, competitiveness.Cheremisina Svetlana Georgievna, Doctor of Economic Sciences
Professor of Department of Economic Theory, Crimean Federal University named after V.I. Vernadsky, Russia, Simferopol E-mail: svet_star31@mail.ru
Skaranik Stanislava Stepanovna Senior teacher of Department of Economic Theory,
Crimean Federal University named after V.I. Vernadsky, Russia, Simferopol E-mail: stanislava1307@mail.ru
IMPROVEMENT OF METHODICAL APPROACHES TO THE DEVELOPMENT AND IMPLEMENTATION OF PRIORITY DIRECTIONS OF LABOR POTENTIAL DEVELOPMENT OF THE CRIMEA
The article analyzes methodological approaches to the study of state and prospects of labor potential development in the region. Methodical approach to the development of priority direc-tions of labor potential development in the region has been improved. The key stages of this ap-proach are the following: method of evaluation of priority sectoral components of the economy of the region; evaluation of labor productivity in the economy of the region as the priority indicator of the efficiency of use of labor potential; method of assessment of efficiency of use of labor po-tential in the sectoral structure of Crimean economy on the basis of payback period of investment into labor potential. Key words: labor potential, efficiency of realization of labor potential, methods of assessment of labor potential, intellectual potential, labor productivityShchinova Raisa Aleksandrovna, Doctor of Economic Sciences,
Professor at the Department of Economy, Vyatka State University. Russia. St., Kirov. E-mail: Rshinova@mail.ru
INNOVATIVE POTENTIAL OF THE KIROV REGION: PROBLEMS AND PROSPECTS OF DEVELOPMENT
Abstract. The subject of the study is the innovative potential as a promising direction providing competitive development of the Kirov region. The concept of the cluster approach is becoming one of the new forms of successful regional development. It is used actively by the Russian regions to ensure the accelerated and qualitative development of the territories. The article analyzes the mechanism of the formation of competitiveness in the management and implementation of the re-gional cluster policy in the field of biotechnology, biopharmaceuticals and IT technologies of the Kirov region, as well as the main instruments for activating and managing cluster initiatives in the region. Keywords: innovative potential of the region, management mechanism competitiveness, eco-nomic methods, management model, cluster policy of the region.Aleksandrova Nataliya Vyacheslavovna,
Candidate of Economic Sciences, Associate professor ANOO OF RF CA Cheboksary Cooperative Institute (branch),
"Russian university of cooperation" Russia, Cheboksary E-mail: natalia50196@mail.ru
IMPROVING THE EFFICIENCY AND QUALITY OF TAX ADMINISTRATION IN THE REGION
Economic development depends on the quality of its tax system. In the article substantiated approaches to solving problems of improvement of tax administration at the regional level. Key words: taxation, tax administration, tax control, the effectiveness of the tax system.Vlezkova Victoria Igorevna, Candidate of Economic Sciences, Associate professor at the Department of World Economy
Samara State University of Economics Russia, Samara E-mail: vlezkova@yandex.ru
BANK COMPETITION IN RUSSIA IN THE LIGHT OF FOREIGN EXPERIENCE
Highlighted the stages of formation of the banking system of contemporary Russia, defined its features, it is shown that a mature modern interbank competition in the Russian Federation are in the process of formation. Based on the analysis of foreign experience proposed the directions of modern development of competitive relations in the banking sector. Key words: banking system, the number of participants, stages of formation, mature modern interbank competition, banks competitive relationship.Eroshkin Vladislav Yurievich
Postgraduate of the Department of Accounting,
Taxes and Economic security
Volga State University of Technology Russia, Yoshkar-Ola
E-mail: Kbua@inbox.ru
CREDIT PROCESS AND CREDIT RISK OF A COMMERCIAL BANK
The article considers factors of credit risk in banking activity, classification of credit risk and presents the author's concept of types of credit risk in accordance with the stages of the credit process. Keywords: credit risk, factors, credit process, types of credit risk.Nemtseva Yulia Vladimirovna,
Candidate of Economic Sciences, Assistant Professor of the Department of corporate management and Finance Novosibirsk state University of Economics and management, Russia, Novosibirsk E-mail: nemtseva_july@mail.ru Zlenko Alisa Sergeevna, Master's Degree student
Department of corporate management and Finance, Novosibirsk state University of Economics and management, Russia, Novosibirsk
E-mail: alisaserg@bk.ru
METHODOLOGICAL ASPECTS OF DEVELOPING AN INTEGRATED APPROACH TO RISK ASSESSMENT OF INVESTMENT PROJECTS OF OIL AND GAS COMPANIES
The article examines the problems of risk management in investing activities oil and gas com-panies, is a prime example of a business with a high level of risk. Identified problems and identified factors of influence to a specific industry of construction in oil and gas sector on the development and implementation of an integrated approach to risk assessment. Proposed algorithm of inte-grated approach to the assessment of risks of projects of reconstruction and construction of its tank farms. It is shown that the use of real put option created under the project assets will signifi-cantly reduce investment risk and increase expected net present value of an investment. Key words: risk management, investment portfolio, risk assessment, oil tank farm facilities.Noskov Vladimir Anatolyevich, Doctor of Economic Sciences,
Professor at the Department of World Economy Samara State University of Economics Russia, Samara E-mail: noskov1962@inbox.ru
Vlezkova Victoria Igorevna, Candidate of Economic Sciences, Associate professor at the Department of World Economy
Samara State University of Economics Russia, Samara
E-mail: vlezkova@yandex.ru
CLUSTERING OF THE RUSSIAN BANKING SECTOR IN THE GLOBAL ECONOMY TAKING INTO ACCOUNT THE REGIONAL ASPECT
Identified the main types of Russian commercial banks in the global economy. It is concluded that monopolistic and oligopolistic tendencies in the activity of Russian banks will be strengthened. Proposed the author's clustering Russian banking sector, taking into account the regional aspect. Given the recommendations on the development of regional and small private banks in crisis Keywords: the main types of Russian commercial banks in the global economy, monopolistic and oligopolistic tendencies in the activity of banks, clustering of the banking sector taking into account the regional aspect, large regional banksPetukhova Rimma Alekseevna Candidate of Economic Sciences,
Professor of the Department of State and Municipal Finance
St. Petersburg State Economic University Russia, St. Petersburg E-mail: petuhova_r@mail.ru
Sladkova Ekaterina Vladimirovna
Postgraduate of the Department of State and Municipal Finance
St. Petersburg State Economic University Russia, St. Petersburg E-mail: katrinmail2691@rambler.ru
IMPROVEMENT OF TAX ADMINISTRATION TAKING INTO ACCOUNT WORLD PRACTICE OF APPLICATION OF MODERN INFORMATION TECHNOLOGIES
The article highlights the issues and the possibilities of transition to the new paradigm of the tax administration system using the latest information technologies. Revealed the dependence of tax revenues from the implementation of modern information technologies in taxation is (on ex-ample of VAT). Determined the new direction of development of tax administration using modern digital technologies to achieve maximum tax compliance. Keywords: tax administration, the principle of efficiency and effectiveness of tax administra-tion, tax collection, IT-solutions in tax administration, Big Data, tax compliance.Ranyushkin Anton Sergeevich Master’s degree student
Financial University under the Government of the Russian Federation Russia, Moscow E-mail: ran.an.ser@outlook.com
DIFFERENTIATED APPROACH TO THE ORGANIZATION OF BANKING CONTROL OVER THE EFFECTIVENESS OF CREDIT OPERATIONS
The article examines the issue of improving the effectiveness of the organization of control over the effectiveness of credit operations performed with legal entities within the framework of raising the national level of competitiveness. The purpose of the article is to propose a method that allows improving the efficiency of banking control over credit operations. In the course of the analysis, it was revealed that there was insufficient development of a differentiated approach to the organi-zation of control over credit operations. Using methods of analysis, synthesis and deduction of published sources and practical materials, the author concluded that there is a need to improve the regulatory framework in order to improve the effectiveness of control over credit operations. As a result, a differentiation of banking control was proposed, the standard fastening of which would increase the efficiency of banking control over credit operations.Keywords: differentiated banking control, credit operations, the CBR, efficiency, state banks. Tsapulina Farida Hannanovna Doctor of Economic Sciences,
Professor of the Department of accounting and e-business Chuvash state University named I. N. Ulyanov, Russia, Cheboksary E-mail: fair300161@maii.ru
TAX TOOLS OF THE GROWTH OF REGION’S MOBILIZATION INCOME
The modern state can't do without own financial means allowing to carry out the state functions assigned to them. In the article identified and justified the conceptual role in formation of the income of budgets of all levels of tax tools in realization of regional budgetary policy of the Chu-vash Republic.Keywords: financial system, state budget, regional financial system, taxes, mobilization of the income, nation-wide requirements Arlanova Olga Ivanovna, Candidate of Economic Sciences, Associate Professor of the Department of accounting and e-business
Chuvash state University named I. N. Ulyanov, Russia, Cheboksary E-mail: arlanova21@mail.ru
THE PROBLEMS OF INTRODUCTION OF MANAGEMENT ACCOUNTING IN THE ORGANIZATION
This article devoted to the key problems of introduction of management accounting in the or-ganization and its possible solutions. Automation of the information system to extract information necessary for making effective management decisions can be called the basis for solution of prob-lems related to the implementation and maintenance of management accounting in the organiza-tion. Keywords: management accounting, information systems, management, introduction of man-agement accounting, automation of information systems.Berezyuk Valentina Ivanovna, Candidate of Economic Sciences, Associate Professor of the Department of accounting and audit, Karaganda Economic University Kazpotrebsoyuz, E-mail: valuha-hilo@mail.ru
THE ISSUES OF INTERNAL STANDARDS DEVELOPMENT OF CUSTOMS AUDIT
This article examines a wide range of issues related to the implementation of customs audit. This expansion of the horizon of the activities of audit organizations in the implementation of customs audit is particularly important in connection with the development of an internal (inter-corporate) standard to monitor the effectiveness of customs administration. Key words: customs audit, internal standard, the control of effectiveness.Evstafyyeva Alsu Husainovna,
Candidate of Economic Sciences, Associate Professor of the Department «Economics and business in the construction»
Kazan State University of Architecture and Construction Russia, Kazan E-mail: evalsu@yandex.ru Ermakova Alexandra Igorevna,
Master’s degree student of the Department «Economics and business in the construction»
Kazan State University of Architecture and Construction Russia, Kazan
E-mail: sas-ermakova@mail.ru
THEORETICAL VIEWS IN ISSUES OF FORMATION AND DEVELOPMENT OF THE MARKET MECHANISM IN THE FIELD OF ORGANIZATION OF LABOR PAYMENT IN THE ENTERPRISE
The development of market relations objectively implies the strengthening of the scientific in-terest to the concept and essence of wages, and also raises the task of enterprise managers to construct an optimal and at the same time fair mechanism in the field of organizing labor remu-neration. The article reveals the theoretical foundations of the organization of labor payment, analyzed the main functions of labor payment based on statistics of average wages, minimum wage and unemployment in the Russian Federation and other countries of the world. Key words: labor and wages, salary accounting, wage functions, minimum wage, unemploy-ment rate, systems, forms, types of remuneration, organization of labor payment.Kudryavtseva Natalya Sergeevna Postgraduate of the Department of Accounting,
Taxes and Economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: KudryavtsevaNS@volgatech.net
ACCOUNTING AND ANALYTICAL SUPPORT OF INTERNAL CONTROL OF THE BUDGET INSTITUTION IN THE CONDITIONS OF TRANSITION AT IFRS
The article analyzes the problems of organizing internal control of educational budgetary in-stitutions in the context of the proposed transition to international standards. The possibilities for the development of internal control based on the creation of accounting and analytical manage-ment support are determined. Examples are given of a practical approach to the organization of internal control in the conditions of an automated information processing system. Keywords: accounting, internal control, accounting and analytical support, international re-porting standards, public sector management.Lupikova Elena Vladimirovna,
Candidate of Economic Sciences, Associate Professor of the Department of economic security, accounting, analysis and audit Tyumen state University Russia, Tyumen E-mail: jurnal12@mail.ru
CHANGES IN ESTIMATED VALUES: RISK OF DISTORTION OF INDICATORS OF ACCOUNTING REPORTING
The article considers types of estimated values, its impact on the reliability of indicators of financial statements, as well as the dependence of the results of the analysis and auditing of the quality of economic forecasting in organizations. Key words: changes in estimated values, reliability of financial statements, audit of estimated values, analysis of financial statements.Makarenko Svetlana Anatolyevna
Candidate of Economic Sciences Associate Professor of the Department of Audit FGBOU VPO "Kuban state agrarian University named after I. T. Trubilin" Russia, Krasnodar, E-mail: svetmakarenko888@mail.ru
THE TECHNIQUE OF INTERNAL CONTROL CALCULATIONS WITH STAFF ON PAY
The article attempts to develop a generic methodology of risk-based internal control of calcu-lations with the personnel on payment, applied to the modern realities of the functioning of organ-izations, adaptation of which for any economic entity regardless of the type of economic activity. Described the main components subjects, objects and sources of the internal control system of calculations with the personnel on payment. Developed recommendations on the allocation of powers and functions between the controlled entities, proposed the sequence of execution of con-trol procedures focused on the detection of violations in the field of calculations with the personnel on payment. Keywords: internal control, methods of control, control of settlements with staff on pay, risk assessment, control proceduresPlaskova Natalia Stepanovna, Doctor of Economic Science, Professor,
Department of financial monitoring, analysis and audit, Plekhanov Russian University of Economics
Russia, Moscow E-mail: plaskova@rambler.ru
Petrushina Lyudmila Olegovna, Postgraduate,
Department of financial monitoring, analysis and audit, Plekhanov Russian University of Economics
Russia, Moscow E-mail: petruwina@gmail.com
METHODICAL SUPPORT FOR ANALYSIS OF INVESTMENT APPEAL OF AN ORGANIZATION
The article describes various aspects of the investment attractiveness valuation methodical sup-port taking into account its opportunities to meet the practical requirements, including the finan-cial industry. Survey of analysis methods of organizations investment appeal offered by Russian and foreign experts, revealed their positive aspects and disadvantages.Keywords. Investment attractiveness of business, methodic of investment attractiveness of busi-ness valuation, strategic economic analysis. Kharina Yuliya Nikolaevna, Postgraduate of the Department of Accounting,
Taxes and Economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: kharinajulja@yandex.ru
PROCESS APPROACH IN CONTROL OF COST OF BUSINESS
Considered the issues of organization of internal control by levels of management of indicators and factors determining the value of business. A form of internal reporting is proposed for the purpose of controlling business value indicators. On the example of a particular business process, the content of control procedures is disclosed. Keywords: business value, internal control, business process, internal control procedures.Bakulevskaya Larisa Vitalyevna,
Candidate of Economic Sciences Associate Professor at the Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: blv_fm@mail.ru Karataev Aleksey Sergeevich, Doctor of Economic Sciences, Professor, Head of the Department of Finance, currency and credit Surgut State University Russia, Surgut Е-mail: karataev86@mail.ru
FINANCIAL RISKS AND ENSURING OF FINANCIAL SECURITY
The article considers some financial risks that create threats to financial security, gives a brief description of the main methods of countering the threats to financial security. Key words: financial risks, threats to financial security, methods of counteraction to financial risks.Glinskaya Olga Sergeevna, Doctor of Economic Science, Professor,
Head of the Department of Economics, accounting and audit Volgograd Cooperative Institute (branch), Russian University of cooperation, Russia, Volgograd, E-mail: soig_2011@mail.ru
Nekrutkina Irina Anatolyevna Assistant of the Department of Economics, accounting and audit
Volgograd Cooperative Institute (branch), Russian University of cooperation,
Russia, Volgograd, E-mail: tavkazahovaia@mail.ru
FORMATION OF MECHANISM OF INTRAECONOMIC CONTROL IN SPHERE OF PUBLIC CATERING FOR IMPROVING ECONOMIC SAFETY
The article deals with the formation of the mechanism of the information-accounting resource of intraeconomic control as a tool for the preservation of property and economic security (effi-ciency) of cooperatives in the sphere of public catering. It is a very special set of information characterized by a number of features, including: diversity, discreteness, linearity, Periodic re-currence. Key words: organization of public catering; consumer cooperation; intraeconomic control; fi-nancial accounting, management accounting, tax accounting, statistical accounting, mechanism, information and accounting resource.Davydenko Vladimir Alexandrovich, Doctor of Sociological Sciences, Professor,
Head of the research center for Financial and economic Institute, Tyumen state University, Russia, Tyumen, E-mail: vlad_davidenko@mail.ru
Danilova Elena Pavlovna,
Candidate of Sociological Sciences, Associate Professor, Associate Professor at the Department of management, marketing and logistics, Tyumen state University, Russia, Tyumen E-mail: danilovaep@rambler.ru Danilov Sergey Vladimirovich,
Postgraduate, Senior lecturer at the Department of management, marketing and logistics, Tyumen state University, Russia, Tyumen, E-mail: danilow.sv@yandex.ru
FRAUDULENT SCHEMES IN THE MORTGAGE LENDING BUSINESS: THE U.S. EXPERIENCE
Disclosure and understanding of the category of “fraud” are considered in the economic and sociological aspects in the article in terms of solving problems of protection of business and banks customers from external and internal threats. The paradox presented by B. Mandeville, the authors understand in a modern context. Analysis of “novelties” lending in the mortgage business in the U.S is provided and examples as “fraud in fact” are treated. Financial investments and financial speculation are embedded and rooted in modern economic practices demonstrates how this happens. The subprime mortgage crisis in the USA considered from the point of view of mod-ern scientific approaches, among which the emphasis is on “the Minsky moment”, as one of the theoretical descriptions of the basic causes of business and financial cycles. Special attention is paid to the fact that the experience of subprime mortgage lending in the United States is applicable in the modern Russian practice, in particular, the securitization market in Russia continues to gradually recover from crisis in 2014. The authors reviewed and analyzed the data of judicial statistics on fraud and other counts of economic crime shown a downward trend. Key words: content category of “fraud”, mortgage business, novelty (“what's new”) loan scheme, “the Minsky moment”, the experience of subprime mortgage lending, data of judicial statistics.Evdokimova Elena Kyzminichna
Candidate of Economic Sciences, Associated Professor Associate Professor of Chairs of economics theory, taxation, entrepreneurship and law Kemerovo State University Russian, Kemerovo
E-mail: elena_evdokimova@inbox.ru
Savinteva Svetlana Alekcandrovna
Candidate of Economic Sciences, Associated Professor Associate Professor of Chairs of economics theory, taxation, entrepreneurship and law Kemerovo State University Russian, Kemerovo E-mail: ssa_svet@mail.ru
THE REASONS FOR, DIRECTION OF RE-INDUSTRIALIZATION IN THE MODERN ECONOMY OF RUSSIA
The article considers the issues related to the reindustrialization of the Russian economy. The authors substantiate the need to move from deindustrialization to reindustrialization, consider the reindustrialization as the basis for economic growth. The conditions that impede the transition to a new development model. The basic directions of re-industrialization. Keywords: the decline in industrial production, deindustrialization, reindustrialization, inno-vation developmentKoltsova Tatiana Alexandrovna, Candidate of Economic Sciences, Associate Professor of the Department "Economic Security, Accounting, Analysis and Audit"
Tyumen State University
Russia, Tyumen E-mail: Tak72@mail.ru
TAX CHECKS AS A TOOL OF DETECTION AND WARNINGS OF OFFENSES
The article gives an assessment of the activities of the tax authorities of the Tyumen region in conducting desk and field tax audits, and its effectiveness as a tool for identifying and preventing offenses.Keywords: tax offenses, cameral and exit tax audit, additional payments, effectiveness of tax inspections, detection and prevention of offenses Koneva Olga Vasilyevna, Candidate of Economic Sciences, Associate Professor at the Department of Accounting, Analysis and Audit,
the Commerce and Economic Institute of the Siberian Federal University Russia, Krasnoyarsk E-mail: smorodina77@list.ru
TAX SECURITY OF ENTERPRISE: VARIANCE OF METHODICAL INSTRUMENTATION OF EVALUATION
The article reviews the methodological toolkit for assessing the tax safety of the enterprise, the essence of the proposed author's methodology developed in the vector of application of the concept of risk management and based on the theory of odd logic is considered. Keywords: tax security, methodological tools, risk management, theory of odd logic, evaluation indicators.Korotkova Alevtina Vasilyevna, Doctor of Economic Sciences, Professor,
Department of accounting, tax and economic security
Volga State University of Technology Russia, Yoshkar-Ola
E-mail: akorot_59@mail.ru
DEVELOPMENT OF CONTROL MAINTENANCE OF THE ECONOMIC SAFETY OF THE ECONOMIC SUBJECT
Considered the questions of development of control maintenance of economic safety of the man-aging subject. The author proposes the organizational structure of the economic security of the economic entity, the control of the economic security of the economic entity on the responsibility centers. Key words: control maintenance of economic security of an economic entity, responsibility cen-ters, internal control, transactions.Korotkova Alevtina Vasilyevna, Doctor of Economic Sciences, Professor,
Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: akorot_59@mail.ru
RESOURCE METHOD IN SUPPORT OF BUSINESS’ ECONOMIC SAFETY
Considered the features of the use of resource method in ensuring business economic security, outlined the problems of ensuring security, proposed the types of resources and indicators used in applying this method of ensuring the economic security of business.Key words: economic security of business, entrepreneurship, resources, resource method, in-formation and technology, rights, equipment, indicators. Maloletko Alexander Nikolaevich, Doctor of Economic Sciences, Professor
Professor of the Department of Economics and Entrepreneurship Russian State Social University, Russia, Moscow E-mail: shadow.economy@gmail.com
Maloletko Natalia Evgenievna,
Candidate of Economic Sciences, Senior lecturer of the Department of Informatics and Mathematics Moscow University of the Ministry of the Interior of Russia. V.Ya. Kikotya Russia, Moscow E-mail: 1102505@mail.ru Vorobeva Tatyana Ivanovna,
Senior lecturer of the Department of Informatics and Mathematics Moscow University of the Ministry of the Interior of Russia. V.Ya. Kikotya Russia, Moscow E-mail: tiv1007@rambler.ru
THE INDIVIDUAL ECONOMIC SECURITY AND USING OF MULTI-AGENT TECHNOLOGIES IN THE PROVISION OF SOCIAL SERVICES
The article deals with the problems of the economic security of an individual who has faced difficult life situations and uses social agents. A lot of social agents are represented by their socio-economic interaction and are viewed as a multitude of intellectual agents. An attempt was made to present the process of ensuring the economic security of a person by seeking a balance of op-posing interests in multi-agent systems. Key words: economic security, services, personality, multi-agent technologies, social ser- vices.Masyuk Nikita Alexandrovich,
Leading auditor of OJSC Severneftegazprom, Russia, Novy Urengoy E-mail: masuyk@inbox.ru
TAX SAFETY OF REALIZATION OF RIGHTS AND OBLIGATIONS OF TAXPAYERS IN CONDUCTING FIELD TAX AUDITS
In the article considered separate tools of exit forms of tax control, the practice of consideration of tax disputes (according to the professional experience of the author) is given. The article is based on the current practice of taxation of the Russian Federation, taking into account the polit-ical course of development of the country's economy. Keywords: tax risks, tax control, field tax audit, tax policy, tax system.Noskov Vladimir Anatolyevich, Doctor of Economic Sciences,
Professor at the Department of World Economy Samara State University of Economics Russia, Samara E-mail: noskov1962@inbox.ru
Chekmarev Vladimir Vasilyevich,
Candidate of Economic Sciences, Associate Professor of the Department of Economics and Economic Security Kostroma State University Russia, Kostroma
E-mail: vladimir.chemarev@yandex.ru
TO THE ISSUE OF ECONOMIC SECURITY OF REINDUSTRIALIZATION PROCESSES
Discusses changes in the national economy allowing you to choose ways of ensuring economic security in the process of re-industrialization. Take into account the different views of the trends of achieving the goals of development. Economic security is defined as the stability of the economy. The conclusion is that the economic security of Russia is a strategic inevitability. Key words: national economy, state security, economic growth, economic development, pro-cesses of re-industrialization of the economy, ways of ensuring the economic security of reindus-trialization.Polukhina Anna Nikolaevna, Doctor of Economic Sciences,
Professor of Service and Tourism department, Volga State University of Technology Russia, Yoshkar-Ola E-mail: PoluhinaAN@volgatech.net
Oborin Matvey Sergeevich,
Candidate of Geographical Sciences, Associate Professor of the Department of Economic Analysis and Statistics Perm Institute (branch) Plekhanov Russian University of Economics Russia, Moscow E-mail: recreachin@rambler.ru;
ECONOMIC SECURITY IN TOURISM RECREATIONAL SPHERE
The article attempts to define the notion of economic security for the tourist and recreational sphere. Considered and analyzed the main types of economic risks. Presented the comprehensive model of providing security for the tourist and recreational sphere, described the principles of its formation and functioning. From the point of view of the identified economic risks was analyzed the economic situation in a number of regions of the Volga Federal District in the aspect of ren-dering sanatorium-resort services. The authors defined a set of measures aimed at overcoming economic risks and providing security in the tourist and recreational area. Key words: economic security, tourist and recreational sphere, economic risks, model of en-suring economic security.Rodionova Elena Vitalevna
Candidate of Economic Sciences Associate Professor at the Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola Е-mail rodionovaev@volgatech.net
ECONOMIC SECURITY OF THE ORGANIZATION IN THE SYSTEM OF STRATEGIC MANAGEMENT
The article deals with theoretical aspects of strategic management and economic security as scientific approaches to the management of organizations in a dynamic external environment, which creates numerous threats to their functioning and development. It is concluded that, since the strategic management and economic security of the organization have close links in the subject areas of research, it is advisable to develop interdisciplinary scientific search on the basis of a systematic approach. Keywords: strategic management, economic security, organization.Rodionova Elena Vitalevna
Candidate of Economic Sciences Associate Professor at the Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola Е-mail rodionovaev@volgatech.net The study was carried out with the financial support of the Russian Foundation for Basic Research and the Republic of Mari El within the framework of the sci-entific project No. 17-12-12008
FACTOR OF IMPORT REPLACEMENT IN THE SUPPLY OF FOOD AND ECONOMIC SECURITY OF THE AGRO-INDUSTRIAL COMPLEX
The article discusses the issues of import substitution in the agro-industrial complex in the context of ensuring Russia's food and economic security. It is concluded that as a result of the implementation of import substitution policy certain positive results have been achieved, which allow setting the task of expanding the country's share in the world agro-food market. As a priority was noted the need for scientific, technological and innovative development of the agro-industrial complex of Russia. Key words: import substitution, agro-industrial complex, food security, economic security.Skorikova Irina Stanislavovna, Senior lecturer of the Department of Economics, accounting and audit
Volgograd Cooperative Institute (branch), Russian University of cooperation, Russia, Volgograd, E-mail: skirishka@yandex.ru
CONTROLLING LOGISTIC COSTS AS A TOOLS FOR SECURING ECONOMIC SAFETY OF RETAIL NETWORK ORGANIZATIONS
The article is devoted to the problem of ensuring the economic security of organizations of the retail trade network. The article deals with the notion of "economic security", highlights the main changes in the legislation in the field of trading. Presented the model of economic safety of organ-izations of retail trade network. Keywords: economic security, retail trade network organization, logistics costs, logistic costs controlling.Tufetulov Aydar Miralimovich, Doctor of Economic Sciences, Professor,
Head of the Tax Department, Institute of Management, Economics and Finance, Kazan (Volga Region) Federal University Russia, Kazan E-mail: ajdar-t@yandex.ru
Balabanova Yulia Nikolaevna Assistant lecturer of the Department of Taxation
Institute of Management, Economics and Finance, Kazan (Volga Region) Federal University Russia, Kazan
E-mail: iylia_b@mail.ru
INNOVATIVE BUSINESS IN SYSTEM OF ECONOMIC SECURITY IN THE RUSSIAN FEDERATION
One of the important directions of ensuring economic security of Russia is innovative develop-ment of its economy, in particular development of innovative business. Development of innovative business is in economy of Russia at a formation stage. Increase in innovative potential of national economy is the priority defined in the strategy of development for the Russian Federation for the period till 2020 that in turn is a basis for development of innovative safety of the country. Keywords: innovative safety, innovative business, economic security, innovations, national economy.Hanafeev Farid Fayzrakhmanovich, Doctor of Economic Sciences, Professor,
Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: yurnal12@mail.ru
IMPLEMENTATION OF DEBT POLICY AS A FACTOR FOR ENSURING ECONOMIC SAFETY OF THE STATE AND ITS REGIONS
The role of the state debt policy in social and economic development, ensuring of its sustainable level remains very significant, since in the conditions of the prevailing geopolitical situation, eco-nomic sanctions and their consequences, attracting external sources of financing the budget deficit becomes more difficult. The article considers key aspects of the debt policy; the economic security of the state depends on the effectiveness of implementation. Keywords: state debt, management, debt policy, criteria of best practice, risk-oriented man-agement system.Shvetsov Andrey Vladimirovich, Doctor of Economic Sciences,
Professor of Information systems in the economy Department, Volga state University of technology, Russia, Yoshkar-Ola E-mail: av.shvetsov@yandex.ru
Hanafeev Farid Fayzrakhmanovich, Doctor of Economic Sciences, Professor,
Department of accounting, tax and economic security
Volga State University of Technology Russia, Yoshkar-Ola
E-mail: yurnal12@mail.ru
FINANCIAL SECURITY AND ITS SUPPORT IN THE BUDGETARY-TAX SPHERE
The article considers the problems of financial security of the state. It is noted that there are a number of external and internal factors that have a destructive effect on the financial security of any state. This problem is typical for any state due to the international nature of threats to the national financial institutions by international organized crime.Key words: financial security, fiscal policy, tax crimes, international financial system, corrup-tion. Shvetsov Andrey Vladimirovich, Doctor of Economic Sciences,
Professor of Information systems in the economy Department, Volga state University of technology, Russia, Yoshkar-Ola E-mail: av.shvetsov@yandex.ru
Shvetsova Natalia Kimovna, Candidate of Economic Sciences,
Associate Professor of the Department of Economics and Finance, Mari state University, Russia, Yoshkar-Ola
E-mail: shvetsoff@rambler.ru