Annotation 6 (66) 2021

Biimyrsaeva Erkegul Mundusbekovna,

Candidate of Economic Sciences, Associate Professor,

Director of the Russian-Kyrgyz Institute for Business Management Automation of the International University of Innovative Technologies

Kyrgyz Republic, Bishkek

Е-mail: bijmyrsaeva.erke@mail.ru

Suinalieva Nurzhamal Kasymovna,

Candidate of Economic Sciences, acting Associate Professor

Russian-Kyrgyz Institute for Business Management Automation of the

International University of Innovative Technologies

Kyrgyz Republic, Bishkek

Е-mail: ms.matematiki@mail.ru

INNOVATIVE ACTIVITIES OF BUSINESS ENTITIES OF KYRGYZSTAN IN ACCORDANCE WITH INTERNATIONAL STANDARDS IN THE CONDITIONS OF DIGITALIZATION

This article analyzes the issues of focusing innovation on socio-economic priorities, meeting the needs of the domestic market as much as possible, as well as the impact of economic innovation on the process of forming and using financial statements. It is determined that the application of internationally recognized standards ensures, first of all, the comparability of financial information on a global scale, as well as the availability of reliable information for external users.

Keywords: Innovation, digital financial reporting, entrepreneurship, business sector, international standards.

Efremenko Elena Vladimirovna,

Candidate of Economic Sciences, Associate Professor,

Head of the Department "Accounting and Audit"

Lugansk State University named after Vladimir Dahl.

LPR, Lugansk

E-mail: efre-elen@mail.ru

CONCEPTUAL MODEL FOR THE USE OF DIGITAL TECHNOLOGIES IN THE SERVICE SECTO

The article assesses the current state of digitalization of the trade and services market, presents data on the digitalization of the service sector. As a result of scientific research, a conceptual model of the basic provisions for the use of digital technologies in the service sector has been formed, which, unlike the existing ones, is formed on the basis of the prerequisites for the formation of the basic provisions for the use of digital technologies in the service sector, tools for implementing the basic provisions for the use of digital technologies in the service sector, key parameters conceptual model of the foundations of the use of digital technologies in the service sector and is based on the Agile approach or the agile development approach or approach. The practical significance of the author's development is to increase the efficiency of service enterprises based on a conceptual model, new opportunities for digital development and explosive growth in the service sector.

Key words: service sector, digital economy, digital technologies, digitalization, conceptual model, business model, Agile approach.

Kirilov Maxim Nikolaevich,

Candidate of Economic Sciences,

Associate Professor of the Department of Organization and Management,

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: kirilvmksm@yandex.ru

Generalov Ivan Georgievich,

Candidate of Economic Sciences,

Associate Professor of the Department of "Service",

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: ivan.generalov.91@bk.ru

Zaikin Williams Pavlovich,

Doctor of Agricultural Sciences,

Professor of the Department of Technical and Biological Systems,

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: matveev_ngiei@mail.ru

INNOVATIVE INFRASTRUCTURE OF THE REGION AND DIRECTIONS OF TECHNOLOGICAL DEVELOPMENT OF GRAIN FARMING

The article discusses the prerequisites for the development of innovative crop production, and, in particular, grain farming, based on technological and digital solutions. Examples of the development of grain farming in the areas of modern breeding and gene technologies, the applicability of urban farming formats, and organic agriculture are given. Emphasis is placed on digitalization, including the introduction of geographic information systems, resource-saving technologies, and areas of the region's innovative infrastructure that require modernization are identified.

Key words: biotechnologies, genetic engineering, grain, grain farming, innovations, innovative infrastructure, informatization, crop production, digitalization.

Kirilov Maxim Nikolaevich,

Candidate of Economic Sciences,

Associate Professor of the Department of Organization and Management,

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: kirilvmksm@yandex.ru

Suslov Sergey Alexandrovich,

Candidate of Economic Sciences, Associate Professor

Department of "Economics and Automation of Business Processes"

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: nccmail4@mail.ru

Mansurov Alexander Petrovich,

Doctor of Agricultural Sciences, Professor

Department of Commodity Science, Service and Quality Management

Institute of Food Technologies and Design – branch

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: a.p.mansurov@yandex.ru

Pavlov Alexey Vladimirovich,

Candidate of Economic Sciences, Associate Professor

Department "Organization and Management"

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: kirilvmksm@yandex.ru

DEVELOPMENT OF INNOVATIVE PROCESSES IN GRAIN PRODUCTION

The paper proves the need for innovative development of grain production as a basis for improving the efficiency of agriculture, identifies the main directions of intensification of the grain production industry. The article examines the main trends in the development of the grain production industry in Russia and individual countries, reveals changes in the volume of import-export operations between states. In addition, priority areas for the development of digital agriculture in the Russian Federation have been identified.

Keywords: grain production, innovative development, innovative potential, innovative activity.

Kurmanova Diana Askhatovna,

Candidate of Economic Sciences, Associate Professor,

Deputy Dean for Practice and Employment of the Institute of International Economic Relations

Russia, Moscow

Е-mail: kdiana09@mail.ru

Mukhamadeeva Zinfira Fanisovna,

Candidate of Sociological Sciences,

Associate Professor of the Department of Finance and Taxation at the Institute of Economics, Finance and Business of Bashkir State University,

Russia, Ufa

Е-mail: zrmfira22.10@mail.ru

Galimardanov Artur Ramilovich,

Postgraduate

Department of Finance and Taxation of the

Institute of Economics, Finance and Business of Bashkir State University

Russia, Ufa

Е-mail: galimardanov.a@yandex.ru

FINTECH INNOVATIONS AS A DEVELOPMENT DIRECTION BANKING

The article discusses modern aspects of the process of adaptation of the banking sector of the Russian economy to the introduction of financial technologies in business processes for the expansion of banking services. The development of financial services is gradually moving to an open, integrated and promising technological ecosystem, which opens up wide opportunities for differentiation of services. The role of fintech innovations in the banking sector is to attract the maximum number of customers and expand the customer base of commercial banks. In the study of this problem, statistical data of structural elements of the digital economy and financial technologies based on open data of the Bank of Russia were used.

Keywords: fintech, banking services, financial innovations, classification of fintech, financial technologies

Litvin Irina Yurievna,

Candidate of Economic Sciences, Associate Professor,

Department of Management and Innovation

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: IYLitvin@fa.ru

EFFECTS OF THE INTRODUCTION OF DIGITAL TECHNOLOGIES IN AN INDUSTRIAL ENTERPRISE

The widespread introduction of digital transformation at enterprises of various sectors of the economy currently aims to optimize the business processes of companies based on the introduction of modern technologies for collecting, processing and using information, which makes the article relevant for its consideration. In analytical reviews and in the specialized literature, various technological and organizational components of digitalization used at various enterprises are investigated. These are robotics of office processes, big data analysis, chatbots, virtual and augmented reality (design and simulation of work operations), optical recognition, artificial intelligence, Internet of things, blockchain. Their use serves to solve various problems in order to optimize business processes.

Key words: digital transformation, implementation effects, digital twins, digitalization of the enterprise, business task.

Mezenina Olga Borisovna,

Professor, Doctor of Economic Sciences,

Ural State Forest Engineering University,

Russia, Yekaterinburg

E-mail: mob.61@mail.ru

Kuzmina Margarita Viktorovna

Associate Professor, Candidate of Economic Sciences,

Ural State Forest Engineering University,

Russia, Yekaterinburg

E-mail: margo-v66@mail.ru

Mikhailova Anna Dmitrievna

Associate Professor, Candidate of Economic Sciences,

Ural state forest engineering university,

Russia, Yekaterinburg

E-mail: anna.mihaylova.73@mail.ru

ABOUT INVESTMENT INNOVATIONS IN THE FIELD OF LAND MANAGEMENT OF THE FOREST COMPLEX

In this article we will present the collected thematic review of the opinions of scientists-economists, who, in our opinion, quite interestingly analyzed the innovation process in the forest sector of the economy of the country and regions. We have tried to adapt the obtained knowledge on specific objects in our study and draw conclusions in the conclusion. In our study we considered the existing mechanism of lease relations in the forest sector and suggested innovations in the existing state approach to forest management. One of the most important tasks for today in the development of forest land use can be considered an organizational and management task, solved only on the basis of a systematic information complex (real estate cadastre, land and forest monitoring, forest management, etc.). This problem can be solved only with the integrated solution of land and forest management processes of forest lands.

Key words: public-private partnership; investment, innovation and management; forestry sector of the economy; Ural Federal District.

Nalbandyan Gayk Gevorgovich

Senior Lecturer,

Department of Management and Innovation,

Higher School of Management

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: ggnalbandyan@fa.ru

Khovalova Tatiana Vladimirovna

Senior Lecturer,

Department of Management and Innovation,

Higher School of Management,

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: tvkhovalova@fa.ru

KEY DIRECTIONS OF DIGITAL TRANSFORMATION OF INDUSTRIAL COMPANIES: ANALYSIS OF RUSSIAN AND FOREIGN ENTERPRISES

Digital technologies are currently an urgent and rapidly developing area of research, which is confirmed by the constantly growing number of both scientific and applied research in this area. Research in this field ranges from the use of radio frequency identification (RFID) and various sensors and sensors on industrial equipment to big data management tools, artificial intelligence and machine learning technologies, as well as predictive analytics and cloud computing technologies. In order to identify the key aspects of the digital transformation of industrial enterprises, this article analyzes the key trends and causes that are the drivers of digital transformation in industrial enterprises on the example of several organizations

Keywords: Industry 4.0, digital transformation, digitalization of industry, aspects of digitalization.

Borisov Vladimir Radikovich,

Applicant

Department of Accounting, Taxes and Economic Security

Volga State University of TechnologyRussia, Yoshkar-Ola

E-mail: kurstem@mail.ru

INFORMATION TECHNOLOGIES AND DIGITALIZATION AS AN ENVIRONMENT FOR THE ACTIVITIES OF CYBERCRIMINALS

This article discusses issues related to the activities of cybercriminals in the information environment. The problem of ensuring security in the conditions of the formation of the digital economy as a significant segment of the modern information society is considered. The concepts of "cybercrime", "cyberspace", "cybersecurity" are considered. The types of cyberbullying have been studied. The main fraudulent patterns of behavior in the information space are considered. The reasons of cyberbullying in the modern world are studied. Recommendations and methods of protection against cybercriminals in a digital environment are considered. An algorithm has been developed to improve the effectiveness of protecting economic entities from cybercriminals in the context of the development of digitalization of society.

Keywords: information technologies, digitalization, activity, technologies, cyber scammers, attacks.

Gutorova Elena Viktorovna

Assistant Lecturer of the Department of Economics

Vitebsk State Technological University

Republic of Belarus, Vitebsk

E-mail: gev2509@mail.ru

MOBILITY AS A COMPLEX CHARACTERISTIC OF THE WORKFORCE

The article systematizes the existing approaches to the interpretation and classification of labor mobility, highlights their features. The author's definition of this category is given, which allows taking into account its various aspects. Classification signs, forms, types and varieties of labor mobility corresponding to modern conditions of development of social relations are specified. The main directions of the conducted research of labor mobility are considered. The conformity of the trends identified by foreign authors (concerning the influence of the territorial form of labor mobility on the employment efficiency of the host territory) with the conditions prevailing in the labor market of the Republic of Belarus has been verified.

Keywords: labor mobility, forms and types of labor mobility, the impact of labor mobility on labor market characteristics.

Zvereva Tatyana Vladimirovna,

Doctor of Sociology, Associate Professor,

Department of Taxes and Tax Administration,

Financial University under the Government of the Russian Federation

Russia, Moscow.

Е-mail: Tatzvevlad@mail.ru

Kazadaev Pavel Andreevich,

Student,

Faculty of Finance

Financial University under the Government of the Russian Federation

Russia, Moscow.

Е-mail: kazadaevpa@gmail.com

IMPACT OF TAX POLICY ON ECONOMIC GROWTH, INFLATION LEVEL AND LABOR MARKET IN MODERN RUSSIAN REALITIES

This article examines the impact of taxation on the functioning and development of the economy of the Russian Federation, as well as on the level of inflation and the labor market. In the realities of the economic downturn, it is especially important to note the possibility of the current impact of tax policy, not only on the economic recovery, but also on the stabilization of inflation and the labor market.

Keywords: tax policy, taxation, labor market, inflation, COVID-19.

Iskhakov Albert Tagirovich,

Candidate of Economic Sciences, Associate Professor

Department of Accounting and Audit

Institute of Economics

Kazan State Agrarian University

Russia, Kazan,

Doctoral Student of the Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: iat20@yandex.ru

Regions economic growth criteria and its conditionality on the dairy cattle development

The research provides the results of scientific literature review concerning region economic growth, determines the scientific theories main directions, defines the most known economic growth models. The dynamics of the GRP physical volume index, fund and labor resources in the context of federal districts of the Russian Federation and its correlation is analyzed. Correlation between GRP index and diary cattle production is considered as a major part in the branch structure of GRP formation.

Key words: economic growth, economic growth factors, gross regional product, GRP, dairy cattle.

Iskhakov Albert Tagirovich,

Candidate of Economic Sciences, Associate Professor

Department of Accounting and Audit

Institute of Economics

Kazan State Agrarian University

Russia, Kazan,

Doctoral Student of the Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: iat20@yandex.ru

FACTORS OF ECONOMIC SUSTAINABILITY IN THE SPHERE OF STATE REGULATION AND MANAGEMENT OF DAIRY CATTLE ORGANIZATIONS

The article describes the problematic aspects of the dairy industry, the important role of state regulation for the successful development of dairy cattle breeding. The target areas of state support, the forms of its implementation are analyzed. The target parameters for the development of the dairy industry in accordance with the state program have been outlined. The concept of economic security is disclosed, a grouping of threats is given. A system of factors of economic security of dairy cattle breeding organizations has been formed in relation to state regulation measures.

Key words: dairy cattle, dairy industry, economic security, food security, state regulation, state support.

Iskhakov Albert Tagirovich,

Candidate of Economic Sciences, Associate Professor

Department of Accounting and Audit

Institute of Economics

Kazan State Agrarian University

Russia, Kazan,

Doctoral Student of the Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: iat20@yandex.ru

Gatina Farida Fargatovna,

Candidate of Economic Sciences, Associate Professor,

Department of Economics and Information Technology

Institute of Economics

Kazan State Agrarian University

Russia, Kazan,

E-mail: farida_fargatovna@mail.ru

FACTOR ANALYSIS OF DAIRY PRODUCTIVITY OF COWS OF AGRICULTURAL ORGANIZATIONS IN THE REPUBLIC OF TATARSTAN

Dairy cattle breeding is one of the leading branches of animal husbandry in the country, which provides the population with milk and dairy products, and the industry with the necessary raw materials for the production of food products. This article analyzes the dairy productivity of cows and the main indicators of dairy cattle breeding in the Republic of Tatarstan.

Keywords: correlation and regression analysis, factor analysis, forecasting, dairy cattle breeding, milk yield, food security.

Krylova Ludmila Vyacheslavovna,

Candidate of Technical Sciences, Associate Professor,

Head of the Department of Service and Hospitality,

Dean of the Faculty of Restaurant and Hotel Business

Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky.

DPR, Donetsk

E-mail: agromarketing2020@list.ru

VECTORS OF INCREASING THE EFFICIENCY OF AGROMARKETING AT THE STAGE OF INNOVATIVE DEVELOPMENT OF THE AGRO-INDUSTRIAL COMPLEX

The article discusses the trends in the formation and development of agromarketing in agriculture, presents a systematic list of innovative technologies that will be effectively used for the development of agromarketing in foreign countries and domestic enterprises. The developed vectors for increasing the efficiency of agromarketing at the stage of innovative development of the agro-food complex, the formed main stages of introducing innovations, the activities of enterprises of the agro-industrial complex based on digital and agro-marketing technologies, will significantly increase the efficiency of the organization of animal husbandry and agriculture and the activities of the agro-industrial complex based on the system of measures "precision farming". The directions for the development of innovative processes in the agromarketing system presented by the author will allow for technological modernization and re-equipment of the infrastructure of the agro-industrial complex; to create a modern system of information and infrastructure support for innovation in the agro-industrial complex, are a priority vector for the functioning of the agro-industrial complex.

Key words: agro-marketing, agro-industrial complex, agro-tourism, agro-hotels, marketing research, precision farming, smart agriculture, AIC Single Window, agrarian economy, rural areas.

Noskov Vladimir Anatolievich,

Doctor of Economic Sciences, Professor,

Samara State University of Economics

Russia, Samara

E-mail: noskov1962@inbox.ru

Nesterov Oleg Vladimirovich,

Candidate of Economic Sciences, Associate Professor

Samara State University of Economics

Russia, Samara

E-mail: nesterovoleg1980@yandex.ru

IMPORT SUBSTITUTION AND REINDUSTRIALIZATION –

ASSESSMENT OF WORLD EXPERIENCE

The purpose of the publication is to assess the world experience of import substitution and reindustrialization policies in the economies of both developed and developing countries. The importance of applying this experience in the process of import substitution and the unfolding reindustrialization in Russia is indicated. The author analyzes the prerequisites and causes of import substitution and reindustrialization in the world economy. The analysis of the world experience of import substitution and reindustrialization of the economy, its macro-regional features is carried out in the context of maintaining and developing Russia's economic security. The author's understanding of the problems and prospects of development of import substitution and reindustrialization processes in the world is offered. The positive and negative aspects of the policy pursued by a number of countries are noted. It is proposed to build recommendations for improving the import substitution policy.

Keywords: import substitution policy, reindustrialization of the economy, economic security of Russia.

Noskov Vladimir Anatolievich,

Doctor of Economic Sciences, Professor,

Samara State University of Economics

Russia, Samara

E-mail: noskov1962@inbox.ru

Nesterov Oleg Vladimirovich,

Candidate of Economic Sciences, Associate Professor

Samara State University of Economics

Russia, Samara

E-mail: nesterovoleg1980@yandex.ru

PROBLEMS OF DEINDUSTRIALIZATION AND REINDUSTRIALIZATION IN THE GLOBAL ECONOMY

The article evaluates the world experience of post-industrial development and deindustrialization in the economies of both developed and developing countries. The significance of the crisis of the post-industrial paradigm for the development of the world economy is indicated. The importance of applying this experience in the process of import substitution and the unfolding reindustrialization in Russia. The analysis of the world experience of post-industrial development and deindustrialization of the economy, its macro-regional features are carried out in the context of maintaining and developing Russia's economic security. The author's understanding of the problems and prospects of the development of import substitution and reindustrialization processes in the world is proposed. Import substitution is considered as part of the country's economic development and national security strategy.

Keywords: postindustrialization, deindustrialization and reindustrialization of the economy, crisis of the postindustrial paradigm, economic security of Russia, import substitution policy.

Ryzhakov Evgeny Dmitrievich,

Doctor of Economic Sciences, Professor

Department of Finance, Economics and Organization of Production

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: ev.rizhackov@yandex.ru

Khanafeev Farid Fayzrakhmanovich,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

FACTOR OF STABILITY OF BUDGET POLICY AND ITS IMPACT ON SOCIO-ECONOMIC DEVELOPMENT OF THE REGION

The issues of budget policy, its counter-cyclical orientation in the context of a pandemic and sanctions pressure, budget expenditures and features of budget forecasting of expenditures related to the financing of state programs and their effectiveness are considered.

Key words: budget sustainability, budget policy, long-term budget planning, government programs, monitoring.

Suvorova Alevtina Pavlovna,

Doctor of Economic Sciences, Professor,

Professor of the Department of Management and Business

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: saprof@mail.ru

ASSESSMENT OF PROSPECTS FOR THE DEVELOPMENT OF REGIONAL ECONOMIC SYSTEMS

The concept of assessing the level of adaptation of the strategic potential of regions with weak economies to the conditions of the model of non-commodity growth of the Russian economy is considered. Based on the analysis of statistical data on the effectiveness of the socio-economic and scientific and technological development of a set of regions, it was found that the conditions for reducing the differentiation of the constituent entities of the Russian Federation in terms of the level and pace of socio-economic and scientific and technological development, quality of life, stimulating the development of the economic potential of the regions, the strengthening of their budgetary security has not yet been finally formed.

Key words: knowledge economy, socio-economic development, scientific and technological development, economic systems, differentiation of regions.

Ternovskaya Elena Petrovna,

Candidate of Economic Sciences, Associate Professor,

Professor of the Department of Banking and Financial Markets,

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: eptern@mail.ru

REDUCTION OF INVESTMENT POTENTIAL OF THE RUSSIAN ECONOMY AS AN INFLATION FACTOR

Inflationary processes in the Russian economy have become a serious problem in recent years. One of the reasons for their strengthening can be considered unfavorable trends in the dynamics and structure of investments in the sectors of the real economy. This was facilitated by the limited resources for long-term investments, their insufficient diversification, and the high riskiness of investments. Important conditions for the formation of sources and strengthening the target orientation of investments are the expansion of the range of financial instruments for investment, the development of additional measures of state support for institutional and retail investors.

Key words: inflation, investments, long-term resources, securities, collective investors.

Trifonov Ivan Vladimirovich

Doctor of Technical Sciences, Professor of the Department of Management and Innovation

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: IVTrifonov@fa.ru

Kundina Alena Viktorovna,

Student

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: kundinaalena@gmail.com

ANALYSIS AND EVALUATION OF INVESTMENT PROJECTS

(BY THE EXAMPLE OF COMPANIES IN THE VITICULTURING AND WINE-MAKING INDUSTRY OF THE REPUBLIC OF CRIMEA)

At present, all issues related to the implementation of investment activities are very relevant. Investments ensure the stable development of the enterprise and a certain margin of safety. This article discusses the concept of an investment project, its purpose, and also presents an assessment of the effectiveness of such projects. The implementation of any project is associated with the investment of own or borrowed funds, so it is important to know at the initial stage whether the project will be profitable. The article analyzes the investment projects of regional companies in the viticulture and wine industry of the Republic of Crimea, calculates the net present value and profitability index, draws conclusions about the feasibility and effectiveness of investments in projects.

Key words: investment project, investment, economic efficiency, viticulture, income, discounted income, risk, business plan, strategy.

Trukhina Olga Anatolevna

Candidate of Economic Sciences, Associate Professor,

Surgut State University

Russia, Surgut

E-mail: olgatrukhina29@gmail.com

ECONOMICS AND MANAGEMENT OF A MODERN REGION: PRINCIPLES AND METHODS

The study of directions for improving the mechanisms for managing socio-economic development at the regional level seems to be a rather important problem for economics as a science and management practice. This problem becomes especially acute during the period of global instability, which is currently experienced by both the world community and Russia. Ensuring the stable development of the country's subjects requires new approaches aimed at the formation and implementation of regional strategies, the development and application of new forms and methods of managing regional socio-economic systems. The article is devoted to the consideration of the features of the regional economy, the management of the modern region, as well as the principles and methods of managing the region. The concept and essence of the region's management are considered, the principles and methods of the region's management are considered, as well as the features of the management of the region of the Russian Federation on the example of Khanty-Mansi Autonomous Okrug-Yugra are analyzed.

Key words: development strategy, socio-economic policy, management, region, efficiency, regional economy, systemic approach, dynamic development.

Udalova Daria Viktorovna,

Senior Lecturer

Petersburg University of Communications of Emperor Alexander 1.

Russia, Saint-Petersburg

E-mail: udalova@pgups.ru

ABOUT RISK MANAGEMENT IN INLAND WATER TRANSPORT ENTERPRISES

Improving the competitiveness and sustainable development of inland waterway companies is highly dependent on effective risk management. In a constantly changing business environment and modern economic challenges, it is necessary to correctly identify the sources of risk-forming factors and minimize possible and real business losses. Modern economic crises, a strong epidemic have had a significant impact on water transport and worsened performance indicators. Compared to 2019, in 2020 there was a decrease in the volume of transported goods and passengers, while the share of transportation by waterways compared to rail and road transport decreased by 15%. Thus, due to a decrease in the volume of transported goods, shipping companies reduced their net profit.

Despite such significant industry shocks, transport companies pay insufficient attention to the analysis and management of risks, what impact they have, how they can be minimized or avoided. In addition, it should be noted that not all enterprises of inland waterway transport, due to the lack of information, provide a reliable and complete assessment of the risks. The trends of recent years show a rather low level of risk management at the enterprises of the transport industry.

Key words: risks of inland waterway transport companies, risk register, risk management, risk factors, analysis.

Khairullin Ramil Kamilevich,

Doctor of Economic Sciences, Associate Professor

Department of Sports Management

Volga State Academy of Physical Culture, Sports and Tourism.

Russia, Kazan

E-mail: hrk69@mail.ru

SOCIO-ECONOMIC DEVELOPMENT OF THE REPUBLIC OF TATARSTAN ON THE BASIS OF CLUSTER ORGANIZATION OF EDUCATION, PHYSICAL CULTURE AND SPORT

The article considers aspects of the socio-economic development of the region related to the solution of the strategic task - improving the quality of life of the population and human capital, determined as part of the priority tasks of ensuring economic security and social stability of society. A cluster approach has been applied to the management of organizations of physical culture and sports, and education, which determine the key directions for the development of human capital in the region.

Key words: human capital, development, region, physical culture and sports organizations, education, cluster, subcluster, digital platform.

Vagizova Venera Ildusovna

Doctor of Economic Sciences, Professor

Kazan (Volga Region) Federal University

Graduate School of Business

Russia, Kazan

E-mail: venera.vagizova@mail.ru

Duvalova Elvira Petrovna

Senior lecturer

Departments of Financial Markets and Financial Institutions

Kazan (Volga Region) Federal University

Russia, Kazan

E-mail: elviraduvalova@mail.ru

FINANCIAL RISKS OF COMMERCIAL BANKS:

DIAGNOSTICS AND MANAGEMENT PROBLEMS

The article discusses the theoretical aspects of the emergence and impact of financial risks on the efficiency of commercial banks in modern conditions; a generalization of the definitions of the concept of "financial risks" is carried out, a definition of the impairment of financial assets is proposed. The purpose of the study is to study credit assets and the causes of their impairment as the most significant in the structure of financial assets. The tools of identification and assessment of financial risks (qualitative and quantitative methods), which are important in the risk management system, are considered.

Key words: financial risks, financial asset, impairment of the bank's financial assets, diagnosis of impairment risks of financial assets, risk assessment, risk identification.

Kosenkova Karina Vyacheslavovna,

Doctor of Economic Sciences, Associate Professor

Department of World Economy and Management

Kuban State University.

Russia, Krasnodar

E-mail: kkv_09@mail.ru

Kosenkov Vyacheslav Vladislavovich,

Candidate of Economic Sciences, Associate Professor,

Academician of the International Informatization Academy

in UN General Consultative Status,

Head of the Department of Financial and Budgetary Supervision of the Krasnodar Territory.

Russia, Krasnodar

E-mail: kkv_09@mail.ru

Khanafeev Farid Fayzrakhmanovich,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

THE FACTOR OF DEBT POLICY AND ITS IMPACT ON BUDGET SECURITY AND ECONOMIC DEVELOPMENT OF RUSSIA

The article deals with the issues of debt policy management from the standpoint of reducing its impact on budget security and the socio-economic level of development of the country and its regions. Approaches to improve management based on monitoring and digitalization of information are proposed.

Key words: budget parameters, debt policy, external public debt, domestic public debt, debt sustainability, monitoring, simulation.

Morgan Alexander Fox,

Postgraduate

Moscow State Institute of International Relations (University)

Ministry of Foreign Affairs of the Russian Federation.

Russia, Moscow

E-mail: banksekvestr@inbox.lv

IMPROVEMENT OF PROCEDURES FOR FINANCIAL REVITALIZATION OF CREDIT ORGANIZATIONS

The article considers the directions of development of the institutional foundations for increasing the stability of the banking system, which largely depend on the state of the external environment and the corresponding influence of external factors. The main principles of interaction of the general institutional model of the banking sector in mutual influence with the global industrial and economic structure of the country are determined and the relevant factors determining the need for the economy in banks are identified.

A scheme of system and process characteristics of the mechanism for the formation of preventive measures to improve the stability of the bank is developed and a mechanism for the formation of preventive measures to increase the stability of the bank is presented, which should be based on the processes of early warning of bank insolvency. The principles of forming a mechanism for early warning of bank insolvency are presented. The constituent elements of the mechanism for the formation of an early warning of bank insolvency were developed, which became the basis for the concept of improving the mechanism for the formation of preventive measures to increase the stability of the bank.

As a result of a scientific study, it was revealed that the mechanisms for early warning of a bank's insolvency, the improvement of its potential or the adoption of rehabilitation measures should consist of systemically interconnected elements.

Key words: financial recovery, credit institutions, commercial bank, stability, early warning mechanism, diagnostics of financial condition.

Rizvanova Irina Azatovna,

Candidate of Economic Sciences, Lecturer

Department of Banking and Financial Markets, Faculty of Finance

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: IARizvanova@fa.ru

THE IMPACT OF THE FAST PAYMENT SYSTEM ON THE DEVELOPMENT OF TRANSACTIONAL BANKING BUSINESS

The article presents a study of the content of transactional business as a direction of banking activity; characteristics of transactional banking business. The system of fast payments is considered; the functions of the participants of the system of fast payments during the calculations. The financial statements of Sberbank and VTB Bank have been analyzed and relevant conclusions have been drawn regarding the impact of the fast payment system on the development of transactional banking business.

Keywords: Transactional banking business, characteristics of transactional business, fast payment system.

Ryzhakov Evgeny Dmitrievich,

Doctor of Economic Sciences, Professor

Department of Finance, Economics and Organization of Production

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: ev.rizhackov@yandex.ru

FINANCIAL INSTRUMENTS IN THE SYSTEM OF BUDGET FORECASTS

The problem of the effectiveness of the use of financial instruments in the system of budget forecasting at the federal and regional levels is considered. The tools of methodical and risk-directed influence, which contribute to the improvement of the quality of budget forecasts, are singled out.

Key words: financial instruments, predictive models, risk factors, risk categories, risk leveling directions.

Satsuk Tatyana Pavlovna,

Doctor of Economic Sciences, Professor,

Head of the Department of Accounting and Audit

Petersburg State University of Communications of Emperor Alexander I.

Russia, Saint-Petersburg

E-mail: stp13@mail.ru

Lobodina Renata Gennadievna,

Postgraduate Student,

Department of Accounting and Audit

Petersburg State University of Communications of Emperor Alexander I.

Russia, Saint-Petersburg

E-mail: rehaha423@gmail.com

APPLICATION OF THE «GREEN» FINANCING PRINCIPLES IN INVESTMENT PROJECTS OF TRANSPORT COMPLEX ENTERPRISES

The article reveals the essence and content of investment projects and the need to attract cash flows from foreign investors to co-finance technologies and projects that meet the principles of "green" financing. The principles of green financing and the practice of their application in the Russian Federation are considered. The directions have been identified, the development of which will increase the attractiveness of socially and environmentally responsible investment of funds. The market of "green" projects includes environmentally oriented technological innovations in many industries. The article defines the main directions and criteria for selecting an investment project, as well as their priority and dependence on strategic goals and expected results.

The indicators for assessing the environmental impact of freight transport by road are formulated. The grouping of ESG principles in accordance with the activities of the transport complex company is presented. The analysis of the investment program of the energy enterprise, which is part of the transport holding of JSC "Russian Railways", is carried out.

Key words: investment attractiveness, investments, Eurobonds, financial stability, green economy, ESG financing, ecology.

Safonova Irina Viktorovna,

Candidate of Economic Sciences, Associate Professor

Department of Audit and Corporate Reporting

Faculty of Taxes, Audit and Corporate Reporting

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: Isafonova@fa.ru

REPORTING OF ECONOMIC ENTITIES:

DEVELOPMENT HORIZONS IN FOCUS OF ESG DIGITAL ECONOMY TRANSFORMATION

This article presents an analysis of the development of non-financial reporting in the context of the formation of a system of normative regulation of the ESG market in global and national practice. The conclusion is substantiated that the global climate agenda has become a driver of the development of national regulation in the field of increasing the transparency of the reporting of economic entities. The key factors that have a direct impact on the transformation of information boundaries of reporting and approaches to its presentation have been identified. Initiatives on the part of the regulator and the business community to implement the strategy for the development of non-financial reporting in Russia are outlined. It is proposed to expand the information perimeter of sustainable development through the involvement of small and medium-sized businesses.

Keywords: reporting, information transparency, economic entity, ESG factors.

Azarskaya Maya Anatolyevna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola,

E-mail: kbua@inbox.ru

Mironova Olga Alekseevna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola,

E-mail: kbua@inbox.ru

Yakovleva Lilia Yakovlevna,

Candidate of Economic Sciences, Associate Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola,

E-mail: kbua@inbox.ru

ACCOUNTING AND CONTROL MAINTENANCE OF THE ECONOMIC SECURITY OF A COMMERCIAL ORGANIZATION IN THE CONDITIONS OF INFORMATION DIGITALIZATION

The article reveals the essence and substantiates the formation of accounting and control support for a commercial organization, its systemic organization. Emphasis is placed on the regulatory nature of the regulatory support of accounting, the importance of accounting policies. The control support is considered from the position of the control and supervisory activities of the authorized bodies, the results of the measures taken which contribute to the identification of risks in the management of the organization. The importance of digitalization of information in the creation of publicly available information resources that increase the effectiveness of tools for ensuring economic security is emphasized.

Key words: economic security, commercial organization. accounting and analytical support, control support, control and supervision activities, tax risks, information resources.

Boboshko Vladimir Ivanovich,

Doctor of Economic Sciences, Professor

Department of Economics and Accounting

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.

Russia, Moscow

E-mail: boboshko@mail.ru

ENVIRONMENTAL AUDIT OF ACCOUNTING (FINANCIAL) STATEMENTS OF ENTERPRISES AS A TOOL FOR ENSURING ECONOMIC SECURITY

The article discusses the environmental audit of the accounting (financial) statements of enterprises in modern economic conditions and its importance for the life and performance of the enterprise both within the country and also entering the international market. Therefore, an environmental audit of the accounting (financial) statements of enterprises can be considered as an effective tool for ensuring their economic security in the modern market.

Key words: environmental audit, economic security, audit of the environmental activities of the enterprise.

Boboshko Natalya Mikhailovna,

Doctor of Economic Sciences, Professor

Department of Economic Security, Finance and Economic Analysis

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.

Russia, Moscow

E-mail: boboshko@mail.ru

INTERACTION OF TAX AUTHORITIES AND INTERNAL AFFAIRS AUTHORITIES IN ORDER TO SUPPRESS TAX CRIMES

Reviewed the order of carrying out joint control actions, and also questions of interaction of tax and legal bodies for the purpose of disclosure and suppression of tax offenses and crimes is considered. The ability to provide information obtained in the conduct of operational investigative activities by employees of the Ministry of Internal Affairs of Russia, the algorithm for the transfer of such information to the tax authorities for use in the exercise of powers to control and monitor compliance with tax legislation.

Key words: cooperation, tax offenses, crime, tax control.

Borisov Vladimir Radikovich,

Applicant

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kurstem@mail.ru

THE ROLE OF SUSTAINABLE DEVELOPMENT OF THE NATIONAL ECONOMY IN THE CONDITIONS OF GEOPOLITICAL CHALLENGES AND CORONACRISIS

Within the framework of this research work, the theoretical foundations of the relationship between sustainable development and the economic security of the state are being revealed. The importance of implementing the concept of sustainable development in the Russian Federation in the modern conditions of instability and uncertainty has been determined. The analysis of trends and dynamics of individual indicators of sustainable development of the economy of the Russian Federation. The key problems and difficulties in achieving the key goals of sustainable development of the national economy have been identified.

Keywords: sustainable development, national economy, sustainable development goals, economic security, national security, coronacrisis, geopolitical challenges.

Veselkina Svetlana Alekseevna,

Adjunct of the Faculty for the Preparation of Scientific, Pedagogical and Scientific Personnel

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.

Russia, Moscow

E-mail: shashilovas@gmail.com

FEATURES OF THE FISCAL AND CONTROL ACTIVITIES OF TAX AUTHORITIES IN THE FIELD OF DETECTING TAX VIOLATIONS

In the context of this article, the organization of fiscal control activities by tax authorities is considered. In order to competently build any control system, it is necessary to understand the specifics of the area in which it will be applied. In this connection, the main components of tax control were analyzed, a comparative analysis of the powers of tax and law enforcement agencies within the organization of activities to prevent, detect and suppress tax offenses was carried out. Additionally, the effectiveness of the tax control measures carried out by the employees of the federal tax service was assessed.

Key words: tax security, tax authorities, tax control, tax offenses.

Kudryavtsev Konstantin Alexandrovich,

Doctor of Economic Sciences, Professor

Department of Finance, Economics and Organization of Production

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: KudryavcevKA@volgatech.net

ANTI-MONOPOLY COMPLIANCE AS A TOOL FOR ENSURING ECONOMIC SECURITY IN AUTHORITIES

The article discusses the issues of ensuring the economic security of government bodies, through the implementation of the antimonopoly compliance system in them. In the course of the study, the author's point of view on the prerequisites for the implementation of antimonopoly compliance is shown, the main disadvantages of the current practice of its implementation in state bodies are revealed, which undoubtedly has a negative impact on economic security at the state level. To compensate for this gap, recommendations are being developed to improve the antimonopoly compliance system in government bodies.

Key words: economic security, antitrust regulation, antitrust compliance, government bodies.

Kulkova Tatyana Alexandrovna,

Competitor

Samara State Economic University

Russia, Samara

E-mail: kulkova_87@mail.ru

ORGANIZATIONAL MODEL OF MONITORING FINANCIAL AND ECONOMIC SECURITY AND ITS INFORMATION AND METHODOLOGICAL SUPPORT

The article considers the essential characteristics and scientific approaches to the definition and content of the organizational and methodological support of monitoring. A step-by-step algorithm for generating information in the system for monitoring the financial and economic security of an enterprise is proposed, and the features of its resource support are disclosed.

Key words: financial and economic security, monitoring, information generation algorithm, methodological support, resource support.

Poltorandneva Natalya Leonidovna,

Candidate of Economic Sciences, Associate Professor

Department of Economic Security and Financial Management

Omsk State Transport University.

Russia, Omsk

E-mail: PoltoradnevaNL@mail.ru

PARADIGMS OF SECURITY AND DEVELOPMENT OF THE ECONOMY IN THE CONDITIONS OF THE FORMATION OF GLOBAL AND NATIONAL SECURITY

Based on the analysis of scientific materials on economic security, the conclusion is made about the wide and uncritical use by the authors of publications of logical-methodological and general scientific concepts such as "theory", "model", "paradigm", "picture of the world".

Work has been carried out on the correct transfer of concepts from philosophy and methodology of science to the field of economics as a science, and, in particular, economic security. Such work not only preserves the existing scientific achievements in the field of general security, but also contributes to the transition from them to global and national economic security.

As a result, the following have been formed: an economic picture of the world, which acts as an external environment in which the theory of national economic security is built; paradigms of security and development, based on which the concepts of global and national economic security are introduced; a special place is given to the conceptual apparatus (the economy in the broad sense, the economic system in the broad sense, the economic system in the narrow sense (the real sector of the economy), the financial system (the financial sector of the economy)), specifying the division of the economy into the real and financial sectors, which makes it possible to increase the effectiveness of global and national economic security.

The combination of logical-methodological and specialized knowledge forms a cognitive environment that facilitates the processes of theorization in economics and is relevant for the formation of the theory of national economic security.

Keywords: economic picture of the world, security paradigm, development paradigm, economic security, national security, theory, financial sector of the economy, real sector of the economy, conceptual apparatus of national economic security.

Polukhina Anna Nikolaevna,

Doctor of Economic Sciences, Professor

Department of Service and Tourism

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: Poluhinaan@volgatech.net

NATIONAL PROJECT "TOURISM AND HOSPITALITY INDUSTRY" AS A MODEL OF FORMATION ECONOMIC SECURITY OF THE RUSSIAN TOURISM SECTOR

The work addresses the problem of ensuring the economic security of the tourism and hospitality sector in Russia. The methodology of the work specifies that economic security, as a scientific problem, in Russian science is studied in the context of the concept of sustainable tourism development. This concept is multifaceted and can be divided into 5 levels: micro-meso and macro-levels. It implies the effective use of the tourist potential of the territories, the economic stability of the industry and individual organizations, the safety of the services provided, the analysis and prevention of risks, and the constant level of the workforce. From this point of view, the National Project "Tourism and Hospitality Industry" adopted in 2021 can be characterized as a model for the formation of economic security in the tourism sector in Russia. The work also analyzes a number of studies (both world and Russian researchers) studying the current state of the tourism sector during the coronacrisis. Expert opinions on new trends in tourism development in the world and in Russia are presented and evaluated.

Key words: economic security, tourism and hospitality, coronacrisis pandemic, sustainable development concept, national project.

Smolennikova Ludmila Vitalievna,

Candidate of Economic Sciences, Associate Professor,

Head of the Department of Finance, Economics and Organization of Production

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: SmolennikovaLV@volgatech.net

SUSTAINABLE ECONOMIC DEVELOPMENT AS KEY COMPONENT OF ECONOMIC stability: FACTORS, THREATS, ways to achieve

Stability as protection from internal and external threats and its provision mechanism, which form conditions for stable functioning and sustainable development, are characterized. Economic development regularities and trends are investigated. Destructive factors influencing general economic development, investment and innovation activity and life quality are revealed. On this basis, threats to economic security are systematized and proposals are formulated to ensure sustainable development.

Keywords: sustainable development, destructive factors and threats, economic stability.

Tereshina Vlada Valerievna,

Candidate of Economic Sciences, Associate Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

ANALYTICAL SUPPORT FOR THE MANAGEMENT OF SUSTAINABLE AND SAFE DEVELOPMENT OF PRODUCTION SYSTEMS

The problem of formation of analytical support for the management of production systems is considered. The characteristics of the production system and the features of the formation of analytical support are given. The issues of organization of analytical work in the management of production systems are considered. Methodological tools for organizing strategic balanced scorecards in the management of production systems are given.

Key words: production systems, management, analytical support, management decisions, monitoring.

Tereshina Vlada Valerievna,

Candidate of Economic Sciences, Associate Professor

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@volgatech.net

Kreneva Svetlana Gennadievna,

Candidate of Economic Sciences, Associate Professor,

Head of the Department of Small and Medium Business Management

Mari State University.

Russia, Yoshkar-Ola

E-mail: kreneva.sv@yandex.ru

MONITORING OF THREATS TO ECONOMIC SECURITY

The article considers approaches to the organization of monitoring, its use in the economic security management system. The types of monitoring support and the stages of work on its organization are singled out. Problems that may arise during the functioning of monitoring are identified.

Key words: economic security, monitoring, provision, organization, functioning problems.