Annotation 36 (II) 2016

Bespyatykh Vasily Ilyich, Doctor of Economic Sciences Honored Scientist of Russian Federation Professor of the department of management and marketing FBEI of HE «Vyatka State University» Russia, Kirov E-mail: usr02467@vyatsu.ru

INNOVATIVE DEVELOPMENT OF REGIONS BASED ON THE PRINCIPLE OF "LEAN PRODUCTION"

The article considers the concept of innovative lean production in the system of factors of development of the regional economy, provides criteria for the efficiency of cost management through economical expenditure as a priority component of economic growth, which has a high level of significance in crisis and crisis periods in the context of limited investment resources. Revealed the essence of lean production from the positions of quality management and solving the problem of ensuring the competitiveness of entrepreneurial structures (on the example of enterprises of the chemical industry of the Kirov region).

Keywords: lean production, innovative development, region, quality management system, development of production systems, cost price, costs, losses.

Bespyatykh Vasily Ilyich, Doctor of Economic Sciences Honored Scientist of Russian Federation Professor of the department of management and marketing FBEI of HE «Vyatka State University» Russia, Kirov E-mail: usr02467@vyatsu.ru

ABOUT INNOVATION AND PROTECTION OF COMPETITION

The article presents the theoretical and regulatory aspects of the protection (advocacy) of competition in the conditions of innovation activity of economic entities, proves the need for regular work on explaining the goals and objectives of competition policy by antimonopoly bodies, which is especially important in modern crisis conditions and limited investment development. The essence of the main directions of the state competitive policy of innovative development is revealed: active development of competition in commodity markets as a tool for increasing the competitiveness of enterprises, sustainable economic growth, achieving public welfare and investment attractiveness of the country, attracting foreign capital; improvement of mechanisms for the protection (advocacy) of competition, namely: improvement of legislation and law enforcement practices, the establishment of fair and proportionate sanctions for violations in the field of competition, the creation of mechanisms to protect affected market participants.

Keywords: competition advocacy, innovative development, antimonopoly measures, investment attractiveness, informing.

Vcheshashny Pavel Mikhailovich, Candidate of Economic Sciences, Associate Professor at the Chair of Economics and business process management, Federal state autonomous educational institution of the higher education «SIBERIAN FEDERAL UNIVERSITY» Russia, Krasnoyarsk E-mail: PVcherashnij@sfu-kras.ru

Rouiga Irina Rudolfovna Candidate of Economic Sciences, Head of Department «Economics and management of the business processes», Federal state autonomous educational institution of the higher education «SIBERIAN FEDERAL UNIVERSITY» Russia, Krasnoyarsk E-mail: irina_rouiga@bk.ru

METHODOLOGICAL SUPPORT OF THE EVALUATION OF INVESTMENT FLOWS ON THE REGIONAL INNOVATIVE DEVELOPMENT

The article considers basic approaches to using various indicators of innovative development to evaluate the achievement of objectives set by the regional authorities. Having analyzed international and domestic practices, the author proposed an original method for evaluation of innovative development of the federal subjects of Russia regarding the investment flows to the region. The author examined the dependence between indicators of innovative development and investments in fixed capital at the regional level. The article proposes a matrix of the regions distribution according to the ratio of innovative development and investment support of the region. The author developed the indicator of investment support of the region’s innovative development and estimated its threshold value. The proposed methodology was used to rank the subjects of the Siberian Federal District. The findings of the study can be used by regional authorities to monitor innovation and investment development of the region, as well as to improve tools and methods of the implemented innovative and investments policies.

Keywords: Innovations, Investment, Evaluation of Innovative Development, Investment Support, Target Indicators

Dedova Olga Pavlovna, Postgraduate of the Department of Science and Innovation Management, National Research University "Higher School of Economics" Russia, Moscow E-mail: olg5802009@yandex.ru

THE IMPACT OF VENTURE CAPITAL INVESTMENTS IN VARIOUS SECTORS ON THE ECONOMY DEVELOPMENT AND THE ROLE OF GOVERNMENT REGULATION IN ITS PROMOTING

The article is about the subjects and instruments of state regulation of venture activity. The author creates the methodology of different economic sectors comparison (NVCA, ISIC, OKVAD), the regression model of dependence of GDP from venture capital investments in various sectors of the economy established, the influence of various sectoral indices on the volume of venture capital investments assessed, measures of state stimulation of private sector investment in highly risky projects are proposed.

Key words: venture capital investments, government regulation of economic activity, research and development expenditures, classification of types of economic activity, the development of the economy.

Nikulina Irina Evgenievna, Professor, Doctor of Economic sciences, National Research Tomsk Polytechnic University Russia, Tomsk E-mail: nie@tpu.ru,

Mikhalchuk Aleksandr Aleksandrovich, Associate Professor, Candidate of physico-mathematical sciences, National Research Tomsk Polytechnic University, Russia, Russia, Tomsk E-mail: aamih@tpu.ru

Burets Yuliya Sergeevna, Postgraduate, National Research Tomsk Polytechnic University Russia, Tomsk E-mail: bourets@yandex.ru

CLUSTER DYNAMIC MODEL OF INNOVATIVE DEVELOPMENT IN AIRR-REGIONS

The urgency of the work is conditioned by the need of develop of methodological tools in order to manage integration processes at the interregional level, in particular to diagnose the competitive advantages of regional innovation processes and search for partner regions.

Key words: innovation, innovation process, cluster analysis, variance analysis, AIRR

Nosov Alexander Leonidovich, Doctor of Economic Sciences, Professor at the Department of Marketing and strategic planning Vyatka State Agricultural Academy Russia, Kirov E-mail: logistic_vgu@mail.ru

INFORMATION SUPPORT OF STRATEGIC INNOVATIONS’ MANAGEMENT

The article considers the information resources of the systems supporting strategic decision making in the management of innovations at the organization level. Designated the notion, classification, information requirements, technologies and systems of information use.

Key words: information, innovation management, information technologies and systems.

Nosov Alexander Leonidovich, Doctor of Economic Sciences, Professor at the Department of Marketing and strategic planning Vyatka State Agricultural Academy Russia, Kirov E-mail: logistic_vgu@mail.ru

LOGISTICS AS INNOVATION OF AGRICULTURE

Considered the possibility of using logistics and its prospects in the agriculture of the state. Shown the main goals and tasks of the State Program for the Development of Agriculture. Given the author's vision on the formation of a logistics complex system and its capabilities in providing efficient supply chains for agricultural products.

Key words: logistics, innovations, agriculture, State program for the development of agriculture, logistics infrastructure, logistics centers.

Palkina Marina Viktorovna, Doctor of Economic Sciences, Professor, Department of Management and Marketing, Vyatka State University Russia, Kirov E-mail: palmavik@yandex.ru

Palkin Andrei Yurevich, Candidate of Economic Sciences, Deputy Director "Nakhodka" Company Russia, Kirov E -mail: palmavik@yandex.ru

INNOVATIVE POLICY OF MUNICIPAL EDUCATION: OBJECTIVES, TASKS, PRINCIPLES AND MECHANISM OF IMPLEMENTATION

The article considers the concept of "municipal innovation policy". Determined the target settings for innovation policy on macro, meso and microlevels. Given the detailed description of the goals, objectives and principles of the formation of innovation policy at the municipal level. Presented the mechanism of municipal innovation policy and the content of the municipal target innovation program.

Keywords: innovation, innovation activity, municipal innovation policy, principles of municipal innovation policy, the mechanism of municipal innovation policy

Palkina Marina Viktorovna, Doctor of Economic Sciences, Professor, Department of Management and Marketing, Vyatka State University Russia, Kirov E-mail: palmavik@yandex.ru

Palkin Andrei Yurevich, Candidate of Economic Sciences, Deputy Director "Nakhodka" Company Russia, Kirov E -mail: palmavik@yandex.ru

ABOUT INNOVATIVE POLICY AT THE MUNICIPAL LEVEL

The article considers the experience of the formation of innovation policy at the municipal level. Explored the conceptual provisions and the main elements of the municipal innovation policy, fixed in the legislation and used in practice in municipal formations.

Keywords: innovation, innovation activity, innovation management, municipal innovation policy

Pozdnyakov Konstantin Konstantinovich, Candidate of Economic Sciences, Associate Professor МВА, Associate Professor at the Department of Corporate Finance and Corporate Governance Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: kk.pozdnyakov@gmail.com

Voronov Sergey Alexandrovich, CIMA DipMA Master's Degree student Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: dontwantregatsa@mail.ru

INNOVATIVE TRENDS IN THE BANKING SPHERE OF THE RUSSIAN FEDERATION WITH THE ACCOUNT OF THE DYNAMICS OF MERGERS AND ACQUISITIONS

The article is disclosed the actual problems of formation of innovative trends in mergers and acquisitions in the banking sector of Russia. The modern factors and motives of the transformation of mergers and acquisitions market in the banking sector is revealed. Formed model of mutual promising and innovative mergers and acquisitions market trends in the banking sector of the Russian Federation.

Keywords: innovative trends, future trends, mergers and acquisitions, banking, motives, factors.

Pozdnyakov Konstantin Konstantinovich, Candidate of Economic Sciences, Associate Professor МВА, Associate Professor at the Department of Corporate Finance and Corporate Governance Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: kk.pozdnyakov@gmail.com

Le Zuy An, Master's Degree student Financial University under the Government of the Russian Federation, Russia, Moscow,

THE PROBLEM OF CORPORATE CULTURE FORMATION IN THE MERGE AND ACQUISITION PROCESS

The article reveals the urgency of the problem of the formation of organizational culture in the process of mergers and acquisitions. The basic concepts of culture, types of organizational culture are defined. The main types of organizational culture were identified, as well as issues of effective risk management in these processes were considered.

Key words: сorporate culture, mergers and acquisitions, cultural integration, cultural values, behavior, relationships.

Ryzhakov Evgeny Dmitrievich, Doctor of Economic Sciences, Professor of Department of Economics and Finance, Volga State University of Technology Russia, Yoshkar-Ola E-mail: kbua@inbox.ru

INNOVATIVE CONCEPT OF INFRASTRUCTURE SUPPORT FOR ENTREPRENEURIAL ACTIVITY IN THE REGIONS

The development of innovation requires a developed market infrastructure that provides all the innovative processes. The article deals with the content of the concept of infrastructure provision, the factors that determine the development of entrepreneurship. The author's vision of a regional innovation system is presented.

Keywords: market infrastructure, business functions, concept of innovation system.

Suvorova Alevtina Pavlovna, Doctor of Economic Sciences, Professor of Department of Management and Business, Volga State University of Technology Russia, Yoshkar-Ola E-mail: saprof@mail.ru

INNOVATIVE DEVELOPMENT OF AIC ENTERPRISES IN THE CONDITIONS OF IMPORT REPLACEMENT ("NEW NORMALITY")

The article considers the specifics of the conditions that determine the effectiveness of the import substitution policy (the "new normality"). Proposed the directions of the formation of marketing strategies for designing the transformation of agricultural enterprises in the context of the implementation of the model of the innovative economy.

Key words: crisis, import substitution policy, transformation design, innovation, marketing strategy.

Khayrullin Ramil Kamilevich, Candidate of Technical Sciences, Vice Rector on economy, Volga State Academy of Physical Culture, Sports and Tourism Russia, Kazan E-mail: hrk69@mail.ru

THEORETICAL ASPECTS OF FINANCING INVESTMENT PROJECTS AND THEIR IMPLEMENTATION IN THE SPHERE OF PHYSICAL CULTURE AND SPORTS

The development of the sphere of physical culture and sports at the regional level is due not only to the overall socio-economic policy, but also to effective solutions for each investment project implemented in the region. The allocated budgetary funds, as a rule, for the implementation of major sports projects are sufficient only for the construction of facilities for international Olympiads and other significant sports events, which in practice do not limit the time of the operation of the facility and the implementation of the investment project in terms of its payback. The article considers the theoretical aspect of the decision making process based on forecasting taking into account the risk factor of the investment project, applied to the sphere of the sports industry.

Key words: investment project, sphere of the sports industry, decision making.

Shchinova Raisa Aleksandrovna, Doctor of Economiс Sciences, Professor at the Department of Economy, Vyatka State University Russia. St., Kirov E-mail: Rshinova@mail.ru

INNOVATION APPROACH TO FORMATION AND IMPLEMENTATION OF THE REGIONAL CLUSTER POLICY OF THE KIROV REGION

The article analyzes the mechanism of formation and implementation of the regional 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. Forms of economic relations that are the basis of cluster methodology are considered and are aimed at creating a "modern innovative product" as an integral set of elements in the totality of relations and relations between them.

Keywords: innovation cluster, cluster regional policy, innovative product, cluster system, regional competitiveness, biotechnology.

Shchinova Raisa Aleksandrovna, Doctor of Economiс Sciences, Professor at the Department of Economy, Vyatka State University Russia. St., Kirov E-mail: Rshinova@mail.ru

PROBLEMS AND PROSPECTS FOR IMPLEMENTATION OF PROJECTS FOR CREATING INNOVATIVE PRODUCTS

The article presents the main results of the research on the main problems of the implementation of innovation projects, which are based on product innovations. The key features of project management for creating innovative products are highlighted. Two main groups of risks of innovation projects are considered

Keywords: innovations, innovative project, innovative product, innovation risk, import substitution, nanotechnologies.

Shchinova Raisa Aleksandrovna, Doctor of Economiс Sciences, Professor at the Department of Economy, Vyatka State University Russia. St., Kirov E-mail: Rshinova@mail.ru

PROBLEMS OF ESTIMATION OF EFFECTIVENESS OF DECISION-MAKING IN THE FIELD OF INNOVATIVE DEVELOPMENT OF ENTERPRISES

The article shows that the features of innovation activity cause the impossibility of developing a universal methodology for assessing the effectiveness of decision making at an enterprise. In this regard, improving the quality of the assessment will be facilitated by a critical examination of existing practices and their flexible application, which excludes a formal approach.

Keywords: efficiency of decision making, efficiency of decisions, models of innovative development of the enterprise, innovative strategy of the enterprise.

Vikhrov Aleksandr Vladimirovich, Head of the Office of the Federal Tax Service of Russia in Samara region Russia, Samara E-mail: Vihrov1973@mail.ru

TAX SECURITY AND ITS DEPENDENCE FROM DEVELOPMENT OF INFORMATION INFRASTRUCTURE TAX RELATIONS

Issues of economic and tax security, which are actively developed in modern scientific research, can not be considered in isolation from the information environment, information support and information security. The article is devoted to the essential aspects of information security, tax relations, the activity on which the Federal Tax Service and its territorial divisions are actively conducting. Presented the author's model of the information security system of tax authorities is presented, given the interconnection of its elements is shown and the characteristics of the security system.

Key words: tax security, tax authorities, information, objects of protection.

Goncharenko Lyubov Ivanovna, Doctor of Economiс Sciences, Professor, Head of Department of Tax Policy and CustomsTariff Regulation, Financial University under the Government of the Russian Federation Russia, Moscow E-mail: goncharenko@yandex.ru

Advocatova Alena Stanislavovna, Postgraduate of Department of Tax Policy and CustomsTariff Regulation, Financial University under the Government of the Russian Federation Russia, Moscow E-mail: ASAdvokatova@yandex.ru

MODERN FORMS OF TAX CONTROL AS A TOOL FOR PROVIDING BUDGETARY STABILITY

In tax relations, the state always faces a rather difficult task of maintaining an optimal balance between the nature of control over compliance with tax legislation and the obligation to be open to providing services to taxpayers. The article attempts to theoretically substantiate, through the prism of economic and legal content of the "tax" category, the shift in emphasis to the interaction of participants in tax relations and the development of new forms of tax control as the implementation of a partnership type of relations between tax authorities and taxpayers. Investigated the new forms of tax control, shown the modification of methodological approaches to tax control as a leading element of tax administration. Based on the analysis of foreign and Russian practice, various options for refraction of the rules of tax monitoring and motivated conclusions in national legislation are presented. The author justifies the protective character of the rules for the use of cash registers, as well as the product marking system in the context of a risk-oriented approach to tax control.

Keywords: tax administration, tax control, tax relations, interaction, risk-oriented control, forms of tax control, tax monitoring, provisional measures of tax control.

Goncharenko Lyubov Ivanovna, Doctor of Economiс Sciences, Professor, Head of Department of Tax Policy and CustomsTariff Regulation, Financial University under the Government of the Russian Federation Russia, Moscow E-mail: goncharenko@yandex.ru

Malkova Yulia Vasilievna, Candidate of Economic Sciences Associate Professor of Department of Tax Policy and CustomsTariff Regulation, Financial University under the Government of the Russian Federation Russia, Moscow E-mail: mlkvl@yandex.ru

TAX NOVATION AND DEVELOPMENT OF THE STOCK MARKET IN RUSSIA

In order to attract investment in the economy and the stock market development in the last decade, a significant number of tax legislation has been amended. This article contains an overview of the main tax innovations, assessing their impact on the increase of investment activity of organizations and individuals, and possible ways of improving the instruments of economic regulation of securities market.

Keywords: tax novations, investments, stock market development, individual investment accounts, securities

Ermakova Natalia Mikhailovna, Candidate of Economic Science, Deputy Head of the Department of Interbudgetary Relations Department of Economics and Finance of the Government of the Russian Federation Russia, Moscow E-mail: nm2410@yandex.ru

FINANCIAL SECURITY OF SOCIAL AND ECONOMIC DEVELOPMENT OF RUSSIAN REGIONS

The problems of economic security concern all spheres of regional development. Given the existing objective uneven development of Russian regions, their budgetary security is a difficult issue. The article examines key moments of intergovernmental fiscal relations, equalization of budget provision, debt sustainability. The characteristics of the main stimulating mechanisms directed to the development of the regions are presented.

Keywords: consolidated budgets of the subjects of the Russian Federation, interbudgetary relations, debt policy, ranking of regions, spatial policy.

Eroshkin Vladislav Yuryevich, Postgraduate Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: Kbua@inbox.ru

THEORETICAL ASPECTS OF BANK RISKS’ MANAGEMENT

The essence and content of banking risks, methods of its analysis, assessment and forecasting of the possible consequences of the onset of risk events are the most controversial issues of the theory. The article presents the author's vision of the issues that determine the content and classification bases of banking risks for its management.

Keywords: risk, legal regulation, banking, classification of banking risks, risk management, forecasting methods.

Nikulkina Inga Vladimirovna, Candidate of Economic Science, Assiciate Professor, Head of the department "Finance and banking", North-Eastern Federal University, Russia, Yakutsk, E-mail: ingal23456@yandex.ru

METHODOLOGICAL APPROACHES TO FORMING OF BUDGET, TAX AND CUSTOMS MECHANISMS OF IMPACT FOR BASIC ZONES TO DEVELOPMENT OF THE ARCTIC AND THE BASIC PORTS OF THE NORTHERN SEA ROUTE

In article the author's position expresses that the strategic importance and unprecedentedly unique specifics of the Arctic zone of the Russian Federation cause need of forming of the corresponding mechanisms of implementation of the state financial policy modified and adapted for new conditions of development of the Arctic for the Arctic zone of the Russian Federation aimed at the complex social and economic development. The concept is offered of development of budget and tax and customs mechanisms of implementation of the state financial policy in the Arctic zone of the Russian Federation based on economical and strategic and economical and tactical approaches. Within the concept is offered the complex of tax and customs mechanisms of impact for special institutes of development of the Arctic territories.

Key words: budget, tax and customs mechanisms, the state financial policy, the basic zones of development, the Arctic zone of the Russian Federation

Pozdnyakov Konstantin Konstantinovich, Candidate of Economic Sciences, Associated Professor, MBA, Department of corporate finance and corporate management Financial University under the Government of the Russian Federation Russia, Moscow E-mail:kk. pozdnyakov@gmail.com

Kobyakova Alina Vadimovna, Master's degree student Financial University under the Government of the Russian Federation Russia, Moscow E-mail:KobyakovaAV@gmail.com

THE INFLUENCE OF STAKEHOLDERS ON THE MARKET CAPITALIZATION OF THE CORPORATION

The article describes the process of formation of the market capitalization of corporations and fundamental factors that influence it. Estimated influence of financial indicators on the example of Tesla, which showed that this type of factor may play a minimal role. The author explains the reason for this trend in the influence of stakeholders and relationships with them on formation of the market value of the company. On this basis, conclusions about the unlimited influence of each stakeholder.

Keywords: market capitalization; shares; corporation; public company; stakeholders; stock market.

Pozdnyakov Konstantin Konstantinovich, Candidate of Economic Sciences, Associated Professor, MBA, Department of corporate finance and corporate management Financial University under the Government of the Russian Federation Russia, Moscow E-mail:kk. pozdnyakov@gmail.com

Troshin Dmitry Aleksandrovich, CIMA DipMA Master's degree student Financial University under the Government of the Russian Federation Russia, Moscow E-mail:troshin. fu@gmail.com

FINANCIAL MODEL OF THE SYSTEM OF SUSTAINABLE DEVELOPMENT OF HOLDING TYPE COMPANIES

The primary strategic objective of the company is to provide a holding gain business value. For best results, strengthening the competitive positions and sustainable development of the holding, it is necessary to have a tool that allows you to determine the value of a high degree of reliability. The proposed article financial model to determine the value for a short period only acquired or created within the business units of the holding.

Keywords: sustainable development, holding company, evaluation of value, VBM

Smolentseva Eleonora Yurevna, The chief State tax inspector Inter-District Inspectorate of the Federal Tax Service of Russia on the largest taxpayers No 6 Russia, Moscow E-mail:kbua@inbox.ru

TAX CONSOLIDATION: PROBLEMS AND PROSPECTS OF DEVELOPMENT

The method of consolidation, widely applied in foreign practice, has its advantages and disadvantages, which does not reduce the interest in consolidation problems in Russian taxation. In the article shown the features of the consolidated taxation in a number of countries are considered, the distinctive features of its application in Russia.

Keywords: consolidation, consolidated taxpayer, consolidated groups, consolidated taxation

Balahnev Yuriy Nikolaevich, Postgraduate at the Department of accounting, analisys and audit Financial University under the Government of the Russian Federation Russia, Moscow E-mail:yrabalakhenev@mail.ru

MATHEMATICAL MODELS OF CONDUCTING ANALYTICAL PROCEDURES OF ORGANIZATION’S CREDITWORTHINESS AUDIT

The article proposes mathematical models for conducting analytical procedures for auditing the creditworthiness of an organization, using both quantitative and qualitative indicators of the business entity. These models will enable audit organization, bank and enterprise to improve the efficiency and quality of the audit of the creditworthiness of the organization, reduce the probability of occurrence of credit risk.

Keywords: model, audit, analytical procedures, enterprise, efficiency, optimization, method, creditworthiness, audit companies. Kudryavtseva Natalya Sergeevna, Postgraduate, Volga State University of Technology Russia, Yoshkar-Ola E-mail: KudryavtsevanS@volgatech.net

PROBLEMS OF ORGANIZATION OF INTERNAL FINANCIAL CONTROL OF BUDGET EDUCATIONAL INSTITUTIONS

Analyzed new requirements and regulatory documents on the organization of internal financial control. Considered the problems of organization of internal control of educational institutions and ways of their solution.

Key words: internal control, educational institutions, efficiency, organization of internal control system.

Rostovtseva Olga Sergeevna, Candidate of Economic Sciences, Assosiate Professor, Department of Accounting, Analysis and Audit, The Commerce and Economic Institute of the Siberian Federal University Russia, Krasnoyarsk E-mail: OR5577@mail.ru

COSTS, OUTGOINGS AND EXPENSES: THE THEORETICAL RESEARCH OF ESSENCE FROM FINANCIAL ACCOUNTING LINE ITEMS

In the article discussed opinions and proposed the author's line item concerning definitions of costs, outgoings and expenses around which expenses long time is conducted scientific polemic. Keywords: costs, outgoings, expenses, accounting

Kharina Yuliya Nikolaevna, Postgraduate Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: kharinajulja@yandex.ru

THE ROLE OF ACCOUNTING POLICIES IN MANAGEMENT OF BUSINESSES 'COST

The accounting policy of the organization is considered as an accounting tool that influences the business value. The influence of the method of accounting for individual objects on the value of business through a change in the organization's capital is analyzed.

Keywords: business value, business model, accounting policy, valuation methods, capital.

T.R. SAAL, Ph.D., Professor of entrepreneurship Member of the Council of Erahariduskessk JSC Professor of the Department of entrepreneurship Estonian University of Applied Sciences Entrepreneurship Minor Estonia, Tallinn E-mail: tomsaal100@gmail.com

Savenkovа Tatyana Ivanovna, Doctor of Economiс Sciences, Professor, Professor of logistics, Director of the Center for Relations Development With CIS countries Estonian University of Applied Sciences in Entrepreneurship Mainor Estonia, Tallin E-mail: sa. ve@mail.ru

EUROPEAN EXPERIENCE FOR ENSURING OF ECONOMIC SECURITY

The article critically assesses the current provisions relating to the disclosure of information on beneficial owners of companies. Given an analysis of the innovations that appeared in this field in connection with the adoption of the Federal Law No. 215-FZ, and made proposals to improve its content. Particular attention is paid to eliminating the unjustified economic inequality of citizens in Russia. It was suggested that the authorities promptly develop a comprehensive program for its liquidation and begin to implement it in practice as soon as possible. Substantiated the priority measures are indicated, which should be reflected in it and concrete proposals aimed at achieving the set goal.

Key words: information on beneficial owners of companies; clarification of the provisions and requirements for its disclosure; the basic directions of elimination of unreasonable and unjustified economic inequality of citizens, which has developed in Russia.

Azarskaya Maya Anatolevna, Doctor of Economic Sciences, Professor at the Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: azarskayama@volgatech.net

STATE FINANCIAL CONTROL IN THE SYSTEM OF PROVISION OF NATIONAL ECONOMIC SECURITY

The article analyzes the directions of development of the state financial control, formulated problems in relation to the tasks of ensuring economic security. Structured elements of the conceptual framework for the development of the legislative and legal framework for state financial control, presented the model of the concept of state financial control.

Keywords: state financial control, internal financial control, economic security, budgetary risks.

Azarskaya Maya Anatolevna, Doctor of Economic Sciences, Professor at the Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: azarskayama@volgatech.net

RISKS OF ECONOMIC SECURITY METHODS OF ITS ASSESSMENT

Considered the expert methods of risk assessment, shown the features of their use to assess the risks of information distortion in the accounting system, preparation of reports and audit (control).

Key words: risks, risks of information distortion, expert methods of risk assessment, professional judgment.

Karanina Elena Valerevna, Doctor of Economic Sciences, Professor of the Department of Finance and the economic security, Vyatka State University Russia, Kirov E-mail: kafinanc@yandex.ru

CONCEPTUAL ASPECTS OF COMPLEX EXPRESS DIAGNOSTICS OF THE LEVEL OF ECONOMIC SAFETY AND RATING OF REGIONS OF MODERN RUSSIA

The publication was prepared within the framework of the RFBR-supported scientific project No. 17-02-00179 "Development of a methodology for complex rapid diagnostics of the level of economic security and a model for rating the regions of modern Russia on the basis of an analysis of threats and a risk-oriented indicator system"

The article defines the general conceptual position that the modern model of assessing and ensuring the economic security of the regions of Russia should be based on the construction of a comprehensive methodology for diagnosing risk indicators of economic security in the rating system and should be an effective tool for ensuring the sustainable development of any region, emphasizing the innovative approach to managing it and, ultimately, attract the attention of potential investors.

Keywords: risk indicators, economic security of Russian regions, express diagnostics, factors that undermine the sustainability of the socio-economic system, strategic position, rating

Karanina Elena Valerevna, Doctor of Economic Sciences, Professor of the Department of Finance and the economic security, Vyatka State University Russia, Kirov E-mail: kafinanc@yandex.ru

Araslanova Olga Gennadievna the candidate of pedagogical Sciences, associate Professor of logistic and financial support of the penal system, PKU DPO IPCR the Kirov Federal penitentiary service of Russia Russia, Kirov E-mail: araslanovaog@mail.ru

THE DEVELOPMENT OF PROCUREMENT AS A CRITICAL COMPONENT OF ECONOMIC SECURITY OF THE COUNTRY

The article describes the importance and role of economic security at the present stage of economic development. The article presents the history of the development of procurement as a component of economic security of the country. The author examines the practice of formation of contract system from the point of view of the history of this issue. The study also identified the range of problems faced by carrying out public procurement of goods, works and services.

Keywords: Economic security, public order, the history of formation of Institute of purchasing and contract system.

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

ENSURING OF SMALL BUSINESS’ ECONOMIC SAFETY

Discussed the issues of ensuring the economic security of small businesses, highlighted the security problems, proposed the resource method for ensuring the economic security of business, the procedures used when using this method of business economic security.

Key words: economic security, small business, entrepreneurship, resources, information and technology, rights, anti-corruption policy, anti-corruption.

Mironova 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

THE CONCEPT OF ECONOMIC SECURITY AND ITS DEVELOPMENT

Crisis phenomena in the world economy do not allow leaving questions of economic security, improvement of its organizational mechanism and development of theoretical and methodological bases without attention. The article considers the key provisions of economic security that form the basis for the development of scientific research, which is one of the most important conditions for the construction of new conceptual models that organically include risk management, internal control systems and mechanisms for countering fraud and corruption in activities to ensure economic security.

Key words: economic security, threats and risks, interdisciplinary relations, internal control system, economic crimes, fraud.

Pozdeev Valery Leonidovich, Doctor of Economic Sciences, Professor, Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: kbua@inbox.ru

THE MAIN DIRECTIONS OF ENSURING THE ECONOMIC SAFETY OF THE STATE

The article considers the main measures in ensuring the economic security of the country on the basis of the State Strategy of Economic Security of the Russian Security

Key words: economic security, expanded reproduction, the stability of the financial system, the structure of foreign trade, the scientific potential of the country, international economic relations.

Pozdeev Valery Leonidovich, Doctor of Economic Sciences, Professor, Department of accounting, tax and economic security Volga State University of Technology Russia, Yoshkar-Ola E-mail: kbua@inbox.ru

ECONOMIC SAFETY OF THE ENTERPRISE: THREATS AND PROTECTION MEASURES

Given the notion of economic security of the enterprise, singled out the components of the enterprise's economic security: personnel, technical and technological and financial security, considered the threats in the context of individual components, and called the countermeasures.

Key words: economic security, personnel security, technical and technological security, financial security, threats, counteraction.

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: shvetsoff@rambler.ru

ECONOMIC ASPECTS OF NATIONAL SECURITY IN THE USA

Considered the questions of national security from the point of view of the economy in the example of the United States. It should be noted that similar problems are typical for most large countries, which position themselves as independent primarily in the economic sense.

Keywords: national security, economic security, physical security, national values, fiscal and monetary policy, investments.