Annotation 3 (39) 2017

Voskanov Mikhail Eduardovich, Candidate of Economic Sciences, Associate Professor, Professor of the department of economic theory, Essentuki institute of management, business and law Russia, Essentuki E-mail: mvoskanov@mail.ru

NECESSITY AND INSTITUTIONAL FEATURES OF RUSSIA'S TRANSITION TO THE KNOWLEDGE ECONOMY

The article is a summary of the results of the author's previous research on the innovative de-velopment of socio-economic macrosystems in the conditions of transition to a knowledge econ-omy. The article considers the distinctive features and characteristics of the knowledge economy as a stage of social development. The problems that stand in the way of forming the knowledge economy in Russia are described. The main directions of implementing state economic policy are proposed with the aim of building a national innovation system in Russia and the country's tran-sition to a knowledge economy.
Keywords: economy; innovative economy; knowledge economy; the economic growth; national innovation system; institutional changes.

Vokhmintsev Vladislav Valentinovich, Postgraduate, Department of Management and Public Administration Central Russian Institute of Management - branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation Russia, Orel E-mail: ivladick@icloud.com

ABOUT THE ISSUE CONCERNING THE BALANCE BETWEEN INNOVATION AND RISK MANAGEMENT IN INDUSTRIAL ENTERPRISES

This article discussed the problem of choice between two approaches in managing industrial organization – priority of creativity and innovation or administrative control and risk manage-ment. Analyses of two cases of regional industrial enterprises show that finding the optimal bal-ance between risk management and control and innovation often determined by presence of non-formal management in organization and its relation to formal control mechanisms. Although even-tual success in finding optimal balance will depend on the specific role the institutional leader plays in organization.
Keywords: innovation, risk management, leadership in organization. Grigoryeva Anna Anatolyevna  

Candidate of Economic Sciences, MBA, Associate Professor, Department of Economics and Industrial Management North-Eastern Federal University Russia, Yakutsk E-mail: lectures.mgmt@yandex.ru

INNOVATIVE APPROACHES TO THE DEVELOPMENT OF AGRICULTURAL ENTREPRENEURSHIP IN THE NORTHERN REGIONS: THE CASE OF THE STATE OF ALASKA (USA)

The article studies the case of creating a new industry of the regional economy in the state of Alaska (USA). As a result of joint efforts of representatives of the scientific community and local farmers, the region managed to build a new branch of agriculture, with products successfully sold both in the country and abroad.
Keywords: entrepreneurship, innovations, agriculture, regional economy, Alaska.

Krot Yana Sergeevna,
Postgraduate,
Institute of Economics, Management and Nature Management
Siberian Federal University
Russia, Krasnoyarsk
E-mail: Yana_Krot@mail.ru

ISSUES OF CREATING SMALL INNOVATIVE ENTERPRISES

IN THE UNIVERSITY ENVIRONMENT

The paper is devoted to issues of knowledge commercialisation by university spin-off firms. It was argued, that institutional environment does not support effective financing and management of spin-off firms. The paper offers the financing and administration mechanism, based on triple helix concept.
Keywords: innovations, university, university spin-off firms, commercialisation, triple helix.  

Gilbert Mabiala,
Candidate of Economic Sciences,
Associate Professor of department of Economic theory
Crimean Federal University named after V.I. Vernadsky,
Russia, Simferopol
E-mail: gilmabiala@mail.ru
Primyshev Igor Nikolaevich,
Candidate of Economic Sciences,
Associate Professor of department of Economic theory
Crimean Federal University named after V.I. Vernadsky,
Russia, Simferopol
E-mail: primyshev@zoho.com

MULTICRITERIAL MODEL OF THE IMPROVEMENT OF AGRICULTURAL ENTERPRISES’ RESOURCES MANAGEMENT

The article is devoted to development of methodological approaches for management of re-source companies and aims to justify multi-criteria approach to optimization of the structure of resource potential of agrarian formations. The results of the study can be applied micro - and macroeconomic analysts in the lucrative sources of attracting financial resources as well as when making decisions on the issues of economic efficiency of use of material resources. The model of constructing a rational structure of the resource potential is the theoretical basis for the formation of flexible economic strategies of enterprises.
Keywords: structure of resource potential, optimization, direct costs, material and technical resources, labour resources, multi-criteria model.  

Rumyantseva Alena Vladimirovna, Candidate of Economic Sciences, Associate Professor, Department of Environmental Economics,
Ural Federal University named after the first President of Russia B.N. Yeltsin,
Russia, Ekaterinburg
E-mail: alenarum@mail.ru
Egorova Irina Sergeevna,
Competitor, Ural State University of Economics,
Russia, Ekaterinburg
E-mail: irina_egorova82@mail.ru
Berezyuk Maria Viktorovna, Candidate of Economic Sciences, Associate Professor, Department of Environmental Economics,
Ural Federal University named after the first President of Russia B.N. Yeltsin,
Russia, Ekaterinburg
E-mail: m.v.berezyuk@urfu.ru

APPROACHES TO EVALUATION OF EFFICIENCY OF INNOVATIVE ACTIVITY OF INNOVATIVE INFRASTRUCTURE SUBJECTS

The article deals with the tasks of the activity of subjects of innovation infrastructure, proposed the economic category "subject of innovation infrastructure", analyzed the approaches of foreign and domestic scientists to assess the effectiveness of innovation. Based on the system approach, the authors proposed a set of complex indicators for assessing the effectiveness of the subjects of the innovation infrastructure, the relationship of indicators to the stages of the innovation process was determined, the authors' approaches to the proposed assessment of the effectiveness of the subjects of the innovation infrastructure were substantiated. The proposed approach to assessing the effectiveness of the activity of subjects of innovation infrastructure can be applied in the expert community to assess the effectiveness of government actions in the field of stimulating innovation activity and the development of innovation infrastructure, and in the business environment with the goal of creating opportunities to overcome the uncertainty emerging in the way of commer-cialization of innovations.
Keywords: innovation process, performance evaluation, performance, evaluation of investment efficiency, subject of innovation infrastructure.  

Sliva-Shcherba Yulia Valerievna,
Postgraduate of "Economies of Enterprise and Insurance" department,
Crimean Federal University of V. I. Vernadsky
Russia, Simferopol
Е-mail: kucherenko.irishka@list.ru

USING OF THE METHODOLOGY OF PROFITABILITY OF THE INNOVATIVE PROJECT IN REGARD TO INCREASE THE COMPETITIVENESS OF THE TOURIST AND HEALTH-IMPROVING COMPLEX "CHAIKA"

In the article considered the methodical toolkit of definition and an estimation of efficiency of the innovative project with reference to activity of the tourist and health-improving organization.
Keywords: innovative project, innovations, investments, competitiveness, profitableness, prof-itability.

Khisamutdinova Elena Vladimirovna,
Competitor,
Department of Accounting and analysis of economic activity,
Senior economist,
Kalashnikov Izhevsk State Technical University
Russia, Izhevsk
Е-mail: Elena.khisamutdinova@yandex.ru

USING OF METHOD OF REAL OPTIONS FOR ESTIMATION OF INVESTMENT INNOVATIVE PROJECTS IN THE FIELD OF INTEGRATION INTERACTION

The method of estimation of investment project efficiency of aggregate innovative product cre-ation is presented. The possibility of using of the method of real options for estimation investment innovative projects is demonstrated. To correct risks innovative project is considered as an order of stages with detection of all possible real options on every stage. Value of real options is esti-mated with help of binomial method.
Keywords: integration interaction, method of real options, aggregative innovative product, method of estimation of investment innovative projects.  

Tsiteladze David Jemalovich, Candidate of Economic Sciences, MBA, Senior lecturer, Department of venture management,
Research University, Higher School of Economics, Nizhny Novgorod.
Publisher of the magazine "The AngelInvestor" www.vcrus.com
Russia, Nizhny Novgorod
Е-mail: david.tsiteladze@mail.ru
Groot Wladimir,
Postgraduate,
Russian Academy of National Economy and Public Administration
under the President of the Russian Federation
Russia, Moscow
Е-mail: v.groot@mail.ru

METHODOLOGY OF BUILDING AN INTERNATIONAL INNOVATION CORRIDOR BETWEEN THE BIOTECHNOLOGICAL INNOVATION TERRITORIAL CLUSTERS OF RUSSIA AND GERMANY

The paper analyzes the theoretical and methodological foundations for the internationalization of innovative clusters. Two biotechnological clusters, the Russian innovation territorial cluster "Pushchino" and the German biotechnological cluster "BioRN" were investigated. In the course of the research, a comparative analysis of the forms and methods of interaction between subjects of innovation activity within clusters was conducted and polls of clusters were conducted. The obtained results showed real opportunities and directions for the interaction of the clusters "Push-chino" and "BioRN". A model for managing the innovative corridor was proposed, and the com-ponents and their functional parts were identified and described in detail. Factors of development and positive externalities of the process of internationalization of innovative clusters are revealed.
Keywords: innovation cluster, venture capital, innovations, strategy, innovation systems, re-gional innovation systems.  

Ermakova Natalia Mikhailovna,
Candidate of Economic Sciences,
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

PROBLEMS AND PROSPECTS OF DEVELOPMENT OF INTERBUDGETARY RELATIONS

The article analyzes the key directions and prerequisites for the development of interbudgetary relations, based on the current system of legal regulation of the powers of the subjects of the Rus-sian Federation. Given the analysis of implemented improvement measures in the light of the Main directions of the budgetary policy for the medium-term period 2017-2019, described the role of the automated system "Electronic Budget", its advantages and the possibility of using it in the development of inter-budgetary relations.
Keywords: budget policy, interbudgetary relations, Electronic budget, powers of public author-ities, inventory.  

Degtjareva Irina Viktorovna,
Doctor of Economic Sciences, Professor,
Head of department of economic theory
Ufa State Aviation Technical University
Russia, Ufa
E-mail: idegtjareva57@mail.ru
Shalina Olga Igorevna,
Candidate of Economic Sciences,
Associate professor of department of economic theory
Ufa State Aviation Technical University
Russia, Ufa
E-mail: olenkash@bk.ru
Tokareva Guzel Farisovna,
Candidate of Sociology,
Associate professor of department of economic theory
Ufa State Aviation Technical University
Russia, Ufa
E-mail: sapfo79@mail.ru
Bagautdinova Inna Valerevna,
Candidate of Economic Sciences,
Associate professor of department of economic theory
Ufa State Aviation Technical University
Russia, Ufa
E-mail: inna.bagautdinova@yandex.ru

THE ANALYSIS OF THE MAIN DIRECTIONS OF FISCAL POLICY OF RUSSIA FROM 2009 TO 2019

In article considered the main directions of budgetary tax policy of Russia during 2008-2019. Given an assessment of changes in structure and structure of the tax income of the consolidated budget, and their dynamics for 2008-2017 and on prospect till 2019. Carried out the analysis of an account part of the state budget and sources of financing of its deficiency. Expected values of the federal budget of Russia for planning period till 2019 are analysed. It is defined that today Russia has faced global challenges which demand cardinal revision of nature of budgetary tax policy.
Keywords: state budget, Russia, state revenues, public expenditures, taxes, budgetary tax pol-icy, tools of fiscal policy, direction of development, deficiency, public debt, forecast, structure of the tax income, tax maneuver.  

Gadieva Tanzilya Hadji-Muratovna,
Master’s degree student of Economics and Finance Department
Kabadino-Balkarian State University named after H.M. Berbekov
Russia, Nalchik
E-mail: tanzilyagadieva@gmail.com

PROBLEMS AND PERSPECTIVES OF USE OF FINANCIAL TECHNOLOGIES IN THE RUSSIAN FEDERATION

In the article disclosed the main problems of application of innovative financial technologies in the Russian Federation. Examined the essence of financial technology, analyses the major pre-conditions for the development of innovative financial technologies, the issue of investing in this area. Author identified the main trends and problems of development of innovative financial tech-nologies in Russia, considered the barriers for the implementation, development and application of innovative financial technologies on the example of the banking sector.
Keywords: innovation financial technology, banking, cyberattack, scoring, masterchain, block-chain, roboadvising, investments.

Zalyaliev Fanis Gabilovich,
Postgraduate of the University of Management "TISBI"
Russia, Kazan
E-mail: Fanis727@mail.ru

STATE CONTRACT AS EFFECTIVE METHOD OF EXPENDING BUDGETARY FUNDS AND ENSURING COMPETITIVE RELATIONS

The article deals with problem moments of execution of the state contract and the mechanism of legal regulation, which allows various subjects of civil turnover to enter into legal relations with public entities on equal and competitive basis.
Keywords: state contract, contractual legal relations, unscrupulous suppliers.  

Zueva Anna Sergeevna,
Candidate of Economic Sciences, Associate professor,
Senior Lecturer of the Department of Economic Security,
Finance and economic analysis
Moscow University of the Ministry of the Interior of Russia named after V.Ya. Kikotya
Russia, Moscow
E-mail: dgastin@mail.ru
Nevyantseva Vladlena Andreevna,
Master’s degree student, Graduate School of State Audit,
Moscow Lomonosov State University
Russia, Moscow
E-mail: nevyancevavladlena@gmail.com

FEATURES OF LEGAL REGULATION OF COMPLIANCE IN BANKING ACTIVITY IN THE CONDITIONS OF ECONOMIC VOLATILITY

The implementation of compliance control and its development in Russian banks are borrowed practice of foreign countries and international experience. It leads to problems of determining the role of compliance in the development of the Russian banking system. At the present time, it is necessary to identify instruments, which in practice will lead to the stimulation of the development of compliance functions in credit organizations without using enforcement mechanisms on the part of the state as a whole and the Bank of Russia in particular.
Keywords: Bank of Russia, banking, internal control, compliance, risk management.  

Noskov Vladimir Anatolyevich,
Doctor of Economic Sciences,
Professor at the Department of World Economy
Samara State University of Economics
Russia, Samara
E-mail: noskov1962@inbox.ru
Vlezkova Victoria Igorevna,
Candidate of Economic Sciences,
Associate professor at the Department of World Economy
Samara State University of Economics
Russia, Samara
E-mail: vlezkova@yandex.ru

THE CONCEPT OF THE MONITORING PROCESS OF COMPETITION ON THE GLOBAL MARKET OF BANKING SERVICES

Presented the author's concept of the process of monitoring competition in the banking market, which is used as the basis for the functioning of a system for monitoring competition in the market of banking services in the global economy.
Keywords: indicators of intensity estimation of bank competition, stages of monitoring system functioning f of bank sector, algorithm of monitoring competition system in the global market of bank services.

Ogorodnikova Irina Ivanovna,
Candidate of sociology,
Assosiate professor at the Department of the finance, monetary and the credit,
Financial and Economic Institute, Tyumen state University
Russia, Tyumen
E-mail: iogorodn@yandex.ru

INFLUENCE OF TAX ADMINISTRATION ON COLLECTION OF TAX PAYMENTS IN RUSSIA: REALITY AND TRENDS

The State fiscal policy at the present stage is directed on creation of attractive conditions for the formation and operation of the business and, accordingly, the alleged in this context GDP growth. But special attention is still paid to the issues of concealment and tax evasion, therefore, the role and importance of tax administration is a relevant and important component of tax col-lection.
Keywords: tax administration, tax arrears, delay, installments, tax collection  

Pinskaya Milyausha Rashitovna,
Doctor of Economic Sciences,
Professor at the Department of Tax Policy
And customs and tariff regulation
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: MPinskaya@fa.ru
Melnichuk Marina Vladimirovna,
Doctor of Economic Sciences,
Professor at the Department of language training
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: MVMelnichuk@fa.ru

REVISITING CRITERIA OF DISTRIBUTION OF FEDERAL BUDGETARY ALLOCATIONS TO RUSSIAN REGIONS

The purpose of this paper is to identify the problems that prevent the creation of a favorable institutional environment for enhancing the investment potential of the regions. Measures to opti-mize budgetary appropriations from the Russian Federation Budget to support regional invest-ment projects are proposed. For this purpose, a system of indicators and a typological scale for ranking subjects of the Russian Federation according to the degree of efforts of regional authori-ties in building up the tax base of the territory was developed. To ensure the conditions for the "retention" of an investor in the territory of a constituent entity of the Russian Federation for a long-term period, it is proposed to supplement the approved rules for the subsidies distribution by tax characteristics.
Keywords: investment fund, public and private partnership, investment project, subsidies, tax base of the territory.  

Potekhina Elena Nikolaevna,
Candidate of economic Sciences,
Associate professor of Economics and Finance Chair
Mari State University
Russia, Yoshkar-Ola
E-mail: elenavilor@yandex.ru

COVENANTS IN THE SYSTEM OF LOGISTIC CONTRACTS: PROBLEMS AND PROSPECTS OF DEVELOPMENT

Modern logistic activity is recognized as a key area of spatial development of the economy, covers many spheres, is an integral part of the financial and economic activities of organizations interacting on the basis of contracts in the field of logistics. Contractual relations require a clear organization and regulation, since they involve risks that affect the financial performance of the organization. Managing logistics contracts requires constant analysis and monitoring, for which an installed covenant system is required. The article poses the problem of allocating covenant systems in logistics activities and proposing its filling.
Keywords: logistic system, activities, integration logistics, stages of contract formation, con-tract covenant management.

Derevyashkin Stepan Anatolevich,
Candidate of Economic Sciences
Associate Professor at the Department of accounting, tax and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: bua.2015@mail.ru

REQUIREMENTS TO REFLECTION OF RISKS UNDER THE CONFORMITY WITH INTERNATIONAL STANDARDS OF FINANCIAL REPORTING

The article analyzes the requirements of international financial reporting standards to reflect information about the risks and uncertainties inherent in the economic activities of economic en-tities. The identified requirements are systematized according to three classification criteria.
Keywords: risk, IFRS, standard, reporting.  

Makarov Alexey Stanislavovich,
Doctor of Economic Sciences, Associate Professor,
Head of the Department of Financial Management
National Research University
Higher School of Economics
Russia, Nizhny Novgorod
E-mail: Amakarov2170@gmail.com
Loginova Anna Alekseevna,
Master’s degree student,
National Research University
Higher School of Economics
Russia, Nizhny Novgorod
E-mail: Aaloginova@yandex.ru

CORPORATE SOCIAL RESPONSIBILITY, NON-FINANCIAL REPORTING AND SOCIAL RESPONSIBLE INVESTMENT ANALYSIS METHOD DEVELOPMENT

The article considers the main provisions of the modern concept of corporate social responsi-bility (CSR), emphasizes the importance of disclosing information on CSR in the company's non-financial reporting. The main requirements for financial and non-financial reporting in the system of the socially responsible investments analysis information supporting system are determined. A method is proposed and the possibility of using the optional approach for the analysis of socially responsible investments of the company is demonstrated.
Keywords: Corporate Social Responsibility, Non-Financial Reporting, Socially Responsible Investment, Method of the Analysis

Petrova Dina Yakovlevna,
Candidate of Economic Sciences,
Associate Professor, Department of Economics, management and extension
Chuvash state agricultural Academy
Russia, Cheboksary
E-mail: dina.sas@yandex.ru

THE TECHNIQUE OF A RATING ESTIMATION OF EFFICIENCY OF AGRICULTURAL ENTERPRISES IN THE REGION

The article is devoted to analysis and evaluation of existing research and official methods of rating evaluation of agricultural enterprises. Studied the nature, value, basic methods of rating companies. The proposed technique of the rating evaluation of agricultural enterprises at the re-gional level using the index method of evaluation of level and dynamics of efficiency of agricultural production.
Keywords: effect, efficiency, rating, methods of rating, performance indicators, performance indices.  

Rutskiy Evgeny Igorevich,
Senior Manager of Raduga Synthesis LLC,
Postgraduate of the Moscow International Higher Business School "MIRBIS"
Russia, Moscow
E-mail: ru.eu@yandex.ru

STRUCTURE AND DYNAMICS OF CHEMICAL INDUSTRY OF RUSSIA IN 2010-2015 YEARS

The article considers the main indicators of chemical industry development in the Russian Fed-eration. Presented the territorial structure of chemical enterprises. Generalized the ideas about identification, structurization and systematization of chemical industry enterprises. Given the sta-tistical data and forecasts of the development of the chemical industry in Russia. Studied the struc-ture and dynamics of production volumes of the chemical industry sub-sectors for 2010-2015. Carried out a comparative analysis of the industry average profitability in industry and in the chemical industry. Made the analysis of the volumes of chemical production in Russia. Performed acorrelation analysis of growth rates of the chemical industry, exchange rates and import substi-tution policies.
Keywords: the chemical industry, the structure of the chemical industry of the Russian Feder-ation, the dynamics of the chemical industry of the Russian Federation and its sub-sectors.

Skipin Dmitry Leonidovich,
Candidate of Economic Sciences, Associate Professor,
Head of the department
Economic security, accounting, analysis and audit
Financial and Economic Institute
Tyumen State University
Russia, Tyumen
E-mail: d.l.skipin@utmn.ru
Bystrova Alexandra Nikolaevna,
Candidate of Economic Sciences,
Associate Professor at the department
Economic security, accounting, analysis and audit
Financial and Economic Institute
Tyumen State University
Russia, Tyumen
E-mail: alecsa.06@mail.ru
Parfenova Ksenia Viktorovna,
Master’s degree student at the department
Economic security, accounting, analysis and audit
Financial and Economic Institute
Tyumen State University
Russia, Tyumen
E-mail: ksyusha_parfenov@mail.ru

PECULIARITIES OF MANAGEMENT ACCOUNTING AT THE RETAIL TRADE ENTERPRISES

The article deals with problems that are related to the management accounting organization at the retail trade enterprises, validity of the need for such accounting, the history of its development and specific character of its use to retail trade sphere.
Keywords: management accounting, trade organization, features, retail trade.  

Khuzin Aidar Rafisovich,
Competitor at the Department of accounting, tax and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: arkhuzin@yandex.ru

DISCLOSURE OF INFORMATION ON SEARCH ASSETS IN THE REPORTING OF THE EXTRACTIVE COMPANIES

The article deals with the disclosure of information about the search assets of mining compa-nies, both solid minerals such as coal, uranium, nickel, platinum, diamonds, and natural gas. Per-formed the comparison of search assets by reporting indicators. Clarified the provisions of PBU 24/2011 on accounting and disclosure of information on tangible search assets in companies en-gaged in the production of solid minerals.
Keywords: material search asset, intangible prospecting asset, coal, uranium, nickel, platinum, diamonds, natural gas, geological exploration.

Yakovleva Irina Vladimirovna,
Candidate of Economic Sciences,
Associate Professor at the Department of Finance
Orenburg State University
Russia, Orenburg
E-mail: finp56@maill.ru

IMPROVING THE SYSTEM OF FORMATION OF EXPENSES OF THE JSC "BUILDING COMPANY"

The increased importance of cost management in construction is the need to find new ways and possibilities of reducing them, requires improved methods of management, accounting, analysis and control of processes of formation costs. The formation of an effective system of cost manage-ment of enterprises will allow to ensure a high level of income, targeted implementation costs and their subsequent minimization.
Keywords: construction company, cost, costing, analysis of break-even, profitability threshold.  

Abramov Denis Vladimirovich,
Head of logistics department, group of companies "MTS" JSC "RTK",
Competitor,
Southern Federal University
Russia, Rostov-na-Donu
E-mail: denabramov@mail.ru
Sharypova Vera Alekseevna,
Student,
Southern Federal University
Russia, Rostov-na-Donu
E-mail: sharypava97@mail.ru

THE COMPLEX OF ACTIVITIES ENSURING ECONOMIC SECURITYOF CORPORATIONS IN THE CONDITIONS OF MODERN RUSSIAN ECONOMY

This paper reflects the main aspects of the implementation of the security complex as a factor in countering fraud and the overall comprehensive protection of the corporate sector of the econ-omy. The role of the internal control and audit system in reducing the risks of fraud and corruption as one of the key approaches to ensuring the effective development and management of the corpo-ration is disclosed. Reflected the possible advantages in choosing an integrated approach to this event. Identified the main reasons for the low level of effective development of the integrated eco-nomic security of Russian corporations.
Keywords: comprehensive economic security, compliance, anti-corruption management, inter-nal control and audit, anti-corruption

Boboshko Vladimir Ivanovich,
Doctor of economic Sciences, Professor,
Professor of Economics and Accounting chair,
Moscow University of the Ministry of Internal Affairs
of the Russian Federation named after V.Y. Kikot
Russia, Moscow
E-mail: V.Boboshko@mail.ru

INTERNAL CONTROL AS AN ELEMENT IN PROVISION OF FINANCIAL SAFETY OF INSURANCE ORGANISATIONS

The article reviews the necessity of creating a system of internal control in insurance organi-sations, which would be one of the elements in provision of financial safety
Keywords: insurance, system of internal control, financial safety.

Boboshko Natalia Mikhailovna, Doctor of economic Sciences, Professor at the Department of Economic Security, Finance and economic analysis
Moscow University of the Ministry of Internal Affairs
of the Russian Federation named after V.Y. Kikot
Russia, Moscow
E-mail: natmb@list.ru

ASSESSMENT OF FINANCIAL SECURITY INSURANCE SERVICES

The article is dedicated to the problems of provision of financial safety in insurance industry, it presents external and internal threats to financial safety in insurance industry, insurance market and organisations, reviews indicators for evaluating the level of financial safety.
Keywords: financial safety, fraud in insurance industry, external and internal threats, insur-ance industry, insurance market.  

Boboshko Natalia Mikhailovna, Doctor of economic Sciences, Professor at the Department of Economic Security, Finance and economic analysis
Moscow University of the Ministry of Internal Affairs
of the Russian Federation named after V.Y. Kikot
Russia, Moscow
E-mail: natmb@list.ru
Rubtsov Igor Vyacheslavovich, Candidate of Economic Sciences, Associate Professor, Head Department of Economic Security, Finance and economic analysis
Moscow University of the Ministry of Internal Affairs
of the Russian Federation named after V.Y. Kikot
Russia, Moscow
E-mail: rubсoviv@gmail.com
Rubtsova Ekaterina Vladimirovna,
Candidate of Economic Sciences,
Associate Professor of the Department of Economics and Accounting
Moscow University of the Ministry of Internal Affairs
of the Russian Federation named after V.Y. Kikot
Russia, Moscow
E-mail: rubсovaev81@gmail.com

MANAGEMENT OF ACCOUNTING RISKS IN ORDER TO ENSURE ECONOMIC SECURITY

The article describes the management of accounting risks, analysis of factors internal and ex-ternal environment influencing accounting risks, types of accounting risks.
Keywords: risk management, economic security, accounting risks, accounting reports, account-ing information.  

Bystrova Alexandra Nikolaevna,
Candidate of Economic Sciences,
Associate Professor at the department
Economic security, accounting, analysis and audit
Financial and Economic Institute
Tyumen State University
Russia, Tyumen
E-mail: alecsa.06@mail.ru
Sakhno Julia Sergeevna,
Candidate of Economic Sciences,
Associate Professor at the department
Economic security, accounting, analysis and audit
Financial and Economic Institute
Tyumen State University
Russia, Tyumen
E-mail: sahno_tgu@mail.ru
Shamova Yuliya Olegovna,
Master’s degree student at the department
Economic security, accounting, analysis and audit
Financial and Economic Institute
Tyumen State University
Russia, Tyumen
E-mail: julishamova@mail.ru

STRATEGIC BUDGETING AS THE BASIS OF INCREASING ECONOMIC SAFETY FOR SMALL ENTERPRISES

The article deals with the construction and functioning of the system of strategic budgeting in small enterprises. Budgeting is analyzed from the point of view of planning the forthcoming eco-nomic details in the long term, which provides the enterprise with economic safety.
Keywords: strategic budgeting, economic safety, small enterprise, strategy, cash flow budget, budget of income and expenses.  

Gorodnova Natalya Vasilyevna,
Candidate of Economic Sciences,
Professor of the Department of Legal Regulation of Economic Activities
Ural Federal University,
Russia, Ekaterinburg
E-mail: n.v.gorodnova@urfu.ru
Peshkova Anastasia Alexeevna,
Postgraduate of the Department of Legal Regulation of Economic Activities
Ural Federal University,
Russia, Ekaterinburg
E-mail: np91@list.ru

REALIZATION OF PROJECTS OF THE TERRITORY COMPLEX DEVELOPMENT: SOCIAL SIGNIFICANCE AND ECONOMIC SAFETY

The present work is devoted to the realization of an international project for the integrated development of the territory being implemented in the Republic of Iraq. The authors of the article give an assessment of the economic situation in the Republic of Iraq and its impact on the devel-opment of the social and construction sector of the country; The main indicators of the effective-ness of the investment and construction project for the integrated development of the territory in the capital of Iraq for the four variants of the development of events are calculated; A conclusion is made about the effectiveness of the project. In addition, the authors developed an economic-mathematical dynamic model of the country's social development, which allows for state-private monitoring of the implementation of priority social projects for integrated development of the ter-ritory, including state co-financing.
Keywords: project, integrated development of the territory, efficiency, safety, social signifi-cance, dynamic model.  

Zavyalov Igor Anatolievich
Senior lecturer of the Department of Economic and Financial Investigations
Graduate School of State Audit,
Moscow Lomonosov State University
Russia, Moscow
E-mail: Nk-kfea@mail.ru
Burma Anton Andreevich,
Master’s degree student, Graduate School of State Audit,
Moscow Lomonosov State University
Russia, Moscow
E-mail: Nk-kfea@mail.ru

ECONOMIC AND LEGAL MECHANISM OF COUNTERACTION OF LEGALIZATION OF INCOME OBTAINED BY CRIMINAL MEANS IN THE CREDIT ORGANIZATIONS

The article discusses the economic and legal mechanism of counteraction of legalization of income obtained by criminal means in the credit organizations. All conclusions and recommenda-tions for the improvement of the control mechanism of counteraction to legalization of income obtained by criminal means in the credit organizations is reflected in the author's proposed model of increase of efficiency of its functioning, which can serve for the organization of the inter-rela-tionships of all elements of the study of the mechanism and to regulate their activities.
Keywords: banks, public authorities, credit institutions, legalization, mechanism.  

Zakharov Alexander Anatolievich,
Doctor of technical sciences, Professor,
Head of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: azaharov@utmn.ru
Nissenbaum Olga Vladimirovna,
Candidate of physico-mathematical sciences,
Associate Professor of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: onissenbaum@rambler.ru.
Nesgovorov Evgeny Sergeevich,
Postraduate, assistant of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: e.s.nesgovorov@utmn.ru
Ponomarev Kirill Yurievich,
Postraduate, assistant of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: k.y.ponomaryov@utmn.ru

CONSTRUCTING AUTHORIZATION MODEL FOR INTERNET OF THINGS

In this paper considering different approaches to constructing Internet of Things, introducing challenges of distributed structure and means of its solving. Suggesting means of attribute-based encryption for realisation of access control mechanism, promoting schema of secret key distribu-tion between attribute authorities and end devices. Considering methods of realisation of distrib-uted network’s building ontology
Keywords: Internet of Things, information security, authentication, confidentiality, access con-trol  

Zakharov Alexander Anatolievich,
Doctor of technical sciences, Professor,
Head of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: azaharov@utmn.ru
Olennikov Evgeniy Aleksandrovich,
Candidate of Technical Sciences,
Associate professor of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: olennikov@utmn.ru
Payusova Tatyana Igorevna
Senior lecturer of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: t.i.payusova@utmn.ru
Zulkarneev Iskander Rashitovich
Senior lecturer of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: i.r.zulkarneev@utmn.ru
Ovcharenko Denis Igorevich
Student of the Department of Information Security,
Tyumen State University
Russia, Tyumen
E-mail: ovcharenkodenisutmn@gmail.com

COSTS OPTIMIZATION FOR PERSONAL INFORMATION PROTECTION IN DISTRIBUTED MEDICAL SYSTEMS

The work demonstrates technologies that significantly reduce the costs of health care institu-tions to ensure the safety of personal data in distributed medical information systems. The task is to reduce the costs of protecting the remote workplace, which is used to automate the processing and transmission of medical data. It is shown, how to protect the workplace of a specialist engaged in collecting medical and biological data for scientific research. Describing technologies for the de-identification of information using the method of introducing identifiers and the decomposition method are described.
Keywords: personal data, information systems of personal data, medical information system, cost optimization, depersonalization, unprotected communication channel, raw data, cardiogram, biomedical scientific research.  

Kurochkina Irina Petrovna,
Doctor of Economic Sciences, Professor,
Head of Accounting Department
Yaroslavl State University named after P.G. Demidova
Russia, Yaroslavl
E-mail: ipkurochina@yandex.ru
Mamatova Lyudmila Alexandrovna,
Candidate of Economic Sciences,
Associate Professor of Accounting Department
Yaroslavl State University named after P.G. Demidova
Russia, Yaroslavl
E-mail: ipkurochina@yandex.ru
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
Shuvalova Elena Borisovna,
Doctor of Economic Sciences, Professor,
Head of the Department of Certification of Scientific Personnel,
Plekhanov Russian University of Economics
Russia, Moscow
E-mail: shuvalova.eb@rea.ru

ENVIRONMENTAL SAFETY: ECONOMIC MECHANISM IS ITS ENSURING

Solving the problem of environmental safety is the most important task of the modern state, since its have a serious impact on the future of mankind. It is no accident that 2017 in Russia was declared the year of ecology, the President and the Government of the Russian Federation adopted a number of important documents regulating activities to ensure environmental safety. In the article given the essence and legal support of ecological safety, considered the characteristic of the system of ecological safety, the analysis of its condition. Within the framework of the Concept of Sustainable Development, was considered the need to formulate reports of Russian organizations and proposed a methodology for calculating an integral indicator for assessing the intensity of environmental activities.
Keywords: ecological safety, legal support, sustainable development, system of indicators, integral in-dicator, calculation methodology.  

Petrov Ivan Petrovich,
Senior lecturer of the department
Information security of
Tyumen State University
Russia, Tyumen
E-mail: Petrovip.tmn@gmail.com
Poltavets Alexsey Igorevich,
Student of Tyumen State University
Russia, Tyumen
E-mail: aleksei-poltavec@yandex.ru

INFORMATION SECURITY OF SYSTEM «CLIENT-BANK»

Computer technologies and electronic technology are irreplaceable when working in the "Cli-ent-Bank" system and now the stage of universal computerization is continuing. This article de-scribes and analyzes the most common methods of protecting the «Client-Bank» system on the client side.

Keywords: Client-Bank, security.
Rubtsova Ekaterina Vladimirovna,
Candidate of Economic Sciences,
Associate Professor of the Department of Economics and Accounting
Moscow University of the Ministry of Internal Affairs
of the Russian Federation named after V.Y. Kikot
Russia, Moscow
E-mail: rubсovaev81@gmail.com
Bakhaeva Asset Arturovna,
Master’s degree student, Graduate School of State Audit,
Moscow Lomonosov State University
Russia, Moscow
E-mail: nk-kfea@mail.ru

THE RELATIONSHIP BETWEEN THE CONCEPTS OF "CORPORATE FRAUD" AND "EMBEZZLEMENT OF THE ASSETS OF THE ORGANIZATION AND ITS STAFF": A THEORETICAL APPROACH AND FOREIGN EXPERIENCE

The article discusses a highly latent crime, the theft of the assets of the organization by its employees. The author analyzes the categorical apparatus in the field. Reveals the concept of "corporate fraud", "embezzlement of the assets of the organization and its staff", "forensic". De-scribes international experience of fighting the corporate fraud.
Keywords: corporate fraud, theft of assets of the organization, its staff, forensic, international experience, theory.  

Tolcheeva Alina Alexandrovna,
Postgraduate,
Department of Accounting, Analysis and Audit,
Financial University under the Government of the Russian Federation,
Russia, Moscow,
Junior researcher,
Tyumen State University
Russia, Tyumen
E-mail: alinatolcheeva@mail.ru

THE INTELLECTUAL CAPITAL'S SECURITY AS THE BASIS OF THE ECONOMIC SECURITY OF AN UNIVERSITY

The article deals with topical problem of security of higher education institution's intellectual capital which is a basis of university sustainable development and its competitiveness. The author gives a detailed analysis of structure of the intellectual capital of higher education institution, and also shows some recommendations for provision of its elements security.
Keywords: intellectual capital, higher education institution, economic security, information se-curity, protection.

Usmanova Taliya Khaydarovna,
Doctor of Economic Sciences,
Professor of the Department of Management,
Financial University under the Government of the Russian Federation,
Institute of economic forecasting of the Russian Academy of Sciences
Chief researcher (Moscow)
Russia, Moscow
E-mail: Utx.60@mail.ru

MECHANISMS AND TOOLS OF ECONOMIC SECURITY

The aim of this paper is the disclosure of problems and prospects of economic security, plan-ning innovative technologies in the integration of economies into the world economy, identifying opportunities of formation, organization, funding, governance, priority directions of economy.
Keywords: economic security, economic independence, economic growth, fraud, internal con-trol, monitoring.  

Shumakova Oksana Viktorovna,
Doctor of Economic Sciences,
Associate Professor at the department of Economy,
Accounting and financial control,
Rector of Omsk State Agrarian University
P.A. Stolypin,
Russia, Omsk
E-mail: ov.shumakova@omgau.org
Epanchintsev Vitaliy Yurevich,
Candidate of Economic Sciences,
Associate Professor at the department of Economy,
Accounting and financial control,
Rector of Omsk State Agrarian University
P.A. Stolypin,
Russia, Omsk
E-mail: vu.epanchintsev@omgau.org

TO THE QUESTION OF AGRICULTURAL ORGANIZATION’S FINANCIAL SECURITY

In an article on the example of a specific economic situation, disclosed the methodology of financial and credit expertise for determining the amount of debt of an agricultural organization under a loan agreement. Based on the fact that high credit burden is a direct threat to the financial security of an economic entity in agriculture, special attention is paid to the calculation of the following indices: the balance of the loan debt, the balance of the overdue of the principal debt and interest on the loan, as well as the balance of the overdue interest.
Keywords: financial security, agricultural organization, financial and credit examination.