Annotation 6-III (48) 2018

Bezuevskaya Valeria Alexandrovna,

Candidate of Pedagogical Sciences

Doctoral student of the Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: bezuevskaia_va@surgu.ru

OPEN SCIENCE FOR AN OPEN INNOVATION ENVIRONMENT

The development of open science and innovation contributes to the openness of information and the expansion of contacts in the modern global world, as well as the need to solve acute problems facing humanity. A special role in the creation of a modern innovation environment is assigned to interdisciplinary, rapidly developing areas of science that are of a complex systemic nature.

Keywords: science, innovation environment.



    Burganov Bulat Gabdullovich,

    Postgraduate of the University of Management "TISBI".

    Russia, Kazan

    E-mail: burganoff.bulat@yandex.ru

    FORMATION AND DEVELOPMENT OF STRATEGIC PARTNERSHIP OF ENTREPRENEURSHIP STRUCTURES IN INNOVATIVE CLUSTERS

    The article provides an overview of the development and trends of the strategic partnership of business structures in innovation clusters. Given the method of creating a strategic partnership and considered its stages. Presented and analyzed the main approaches to the design of a strategic partnership. Developed models for strategic partnership management systems.

    Keywords: innovation cluster, small and medium entrepreneurship, strategic partnership, effectiveness of strategic partnership, competence

    Valiakhmetov Ildar Rinatovich,

    Assistant of the Department of Management

    University of Management "TISBI".

    Russia, Kazan

    E-mail: ncomm1@yandex.ru

    CONDITION AND DIRECTIONS OF DEVELOPMENT OF INNOVATIVE INFRASTRUCTURE IN THE REGION

    (ON THE EXAMPLE OF THE REPUBLIC OF TATARSTAN)

    The article provides an overview of the existing approaches to the interpretation of the “innovation infrastructure” and highlights its elements. The current state of the innovation infrastructure of the Republic of Tatarstan is considered. Special attention is paid to the development directions and performance indicators of the Kamsky Innovative Territorial Production Cluster "INNOKAM", technology parks, the Foundation for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere. Formulated the recommendations, aimed at the further development of innovation infrastructure facilities and involving changes in regional regulatory legal acts governing the taxation of business entities engaged in innovation activities.

    Keywords: innovation infrastructure, innovation activity, innovation development, innovation infrastructure facility, innovation cluster, regional economy, government regulation of innovation activity, tax preferences.

    Gordin Andrey Andreevich,

    Candidate of Technical Sciences

    Associate Professor of Management and Marketing Department

    Vyatka State University.

    Russia, Kirov

    E-mail: gordin-kirov@mail.ru

    Grabar Anna Anatolyevna,

    Candidate of Economic Sciences

    Associate Professor of Management and Marketing Department

    Vyatka State University.

    Russia, Kirov

    E-mail: grabar@vyatsu.ru

    Kalinin Pavel Andreevich,

    Lecturer, Department of Economics

    Vyatka State University.

    Russia, Kirov

    E-mail: kalinin_p_a@mail.ru

    INTERACTION OF THE KIROV BIOCHEMICAL PLANT AND VYATKA STATE UNIVERSITY IN THE FRAMEWORK OF THE INNOVATION ACTIVITY OF THE BIOTECHNOLOGICAL CLUSTER AS A FACTOR IN THE DEVELOPMENT OF THE REGIONAL ECONOMY

    The article discusses the results of the development of high-tech innovative biotechnological industries in the Kirov region. Assessed the overall contribution to import substitution and development of the biotechnology industry of the Russian Federation. Shown the advantage of the cluster approach and the role of the university in this process.

    Keywords: biotechnology, biotechnological systems, R & D, antibiotics, biotechnological cluster, innovations.

    Karataeva Galina Evgenievna,

    Doctor of Economic Sciences, Professor

    Department of Finance, money circulation and credit

    Surgut State University

    Russia, Surgut

    Е-mail: galilina@mail.ru,

    Gimranov Rinat Damirovich,

    Head of Information Technology PJSC "Surgutneftegaz",

    Head of the Basic Department of PJSC "Surgutneftegaz"

      Surgut State University.

    Russia, Surgut

    E-mail: gimranov_rd@mail.ru

    EVOLUTION OF THE CONCEPT OF CAREFUL PRODUCTION AND DETERMINATION OF THE DIRECTIONS OF ITS DEVELOPMENT IN RUSSIA IN THE DIGITAL ECONOMY

    The article discusses three issues that are crucial for the further development of the concept of lean manufacturing in Russia: how it was, what it is now and what to expect in the future. The authors consider that the development of the concept of lean production will be the more successful; the more successfully it will be possible to combine domestic developments and advanced international experience. At the same time, the possibilities of digitalization, unlimited at first glance, indicated limitations for the development of lean technologies: the absence of clear institutions of the digital economy. The authors to the development of computer models for knowledge management systems in solving problems of increasing production efficiency and labor productivity, including in non-production areas, attribute further development of the scientific concept of lean production.

    Key words: lean manufacturing, labor productivity, organization of production systems, digital economy.

    Kaspin Leonid Efimovich,

    Applicant to the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: kbua@inbox.ru

    SYSTEM INNOVATION OF HOLDING: CONCEPT, INFORMATION AND ANALYTICAL SUPPORT, RISKS

    The article proposes a new approach to information and analytical support for innovation based on the identification of systemic innovation as a set of interrelated projects. Considered the ways of forming a systemic innovation and risk assessment of its implementation.

    Keywords: system innovation, information and analytical support, expert method, priority matrix, risks.

    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

    Hanafeev Farid Faizrahmanovich,

    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

    INNOVATIVE TRANSFORMATIONS IN THE SYSTEM OF BUDGET-TAX SECURITY

    The article discusses the organizational and legal framework for the formation of fiscal security, covering two separate areas of budgetary and tax relations. Given the characteristics of the principles of fiscal federalism and contradictions existing in the system of interbudgetary redistribution of income to equalize the budgetary security of the regions. Has been identified the main threat to fiscal security, and given the recommendations of an innovative nature to solve the problems of ensuring fiscal security.

    Keywords: fiscal policy, fiscal legal relations, tax relations, principles of fiscal federalism, fiscal security, threats, innovative transformations.

    Nigmatulina Elmira Faritovna,

    Candidate of Economic Sciences

    Applicant, Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: kbua@inbox.ru

    INNOVATIVE DECISIONS IN THE SPHERE OF SOCIAL

    TAXATION

    The article substantiates the role of social taxation in an innovative economy as a factor in the development of human capital. It shows the growth of the tax burden from the inclusion in its calculation of the amounts of insurance contributions to state extra-budgetary funds, from the conditions for the sustainable development of taxpayer organizations. Proposed an innovative model of social taxation with elements of its administration and monitoring.

    Keywords: innovation policy, human capital, wages, insurance premiums, social taxation, tax burden, tax administration.

    Potekhina Elena Nikolaevna,

    Candidate of Economic Sciences

      Doctoral student of the Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: elenavilor@yandex.ru

    INNOVATIVE TOOLS OF LOGISTICS FLOWS MANAGEMENT AND LOGISTICS ACTIVITIES AND ITS DEVELOPMENT

    The article is devoted to the theoretical and historical content of the development of the organization and management of logistics activities in Russia. Disclosed the content of the stages of functional aggregation of functions and integration of processes, highlighted its advantages and disadvantages.

    Keywords: innovation management, fragmentary functional structure, function aggregation, process integration

    Telyatnikova Victoria Sergeyevna,

    Candidate of Economic Sciences

    Associate Professor of the Department of Technology, Economics of Education and Service

    Volgograd State Social and Pedagogical University.

    Russia, Volgograd

    E-mail: vika.t@list.ru

    Tarasova Maria Anatolyevna,

    Master’s degree student

    Department of Technology, Economics of Education and Service

    Volgograd State Social and Pedagogical University.

    Russia, Volgograd

    E-mail: lelya1237@yandex.ru

    STRATEGIC PLANNING OF COMMERCIALIZATION OF INNOVATIONS IN MANAGEMENT

    The article describes and clarifies the stages of strategic planning of commercialization of innovations in management; presented the algorithm of strategic planning of commercialization of innovations in management, allowing to optimize the cost of intellectual activity.

    Key words: stages of strategic planning; commercialization of innovations; algorithm; costs of intellectual activity; strategic management.

    Chaley Ivan Vatslavovich,

    Doctor of Technical Sciences,

    Deputy Head of the Information Technology Directorate of PJSC Surgutneftegas.

    Russia, Surgut

    E-mail: Ivan@chaley.ru

    Karataeva Galina Evgenievna,

    Doctor of Economic Sciences, Professor

    Department of Finance, money circulation and credit

    Surgut State University

    Russia, Surgut

    Е-mail: galilina@mail.ru

    Gimranov Rinat Damirovich,

    Head of Information Technology PJSC "Surgutneftegaz",

    Head of the Basic Department of PJSC "Surgutneftegaz"

      Surgut State University.

    Russia, Surgut

    E-mail: gimranov_rd@mail.ru

    MATHEMATICAL AND INFORMATION MODELS OF DIGITAL ENTERPRISES ON THE BASIS OF ONTOLOGY

    Lean manufacturing technologies do not lose their relevance in the digital future of Russian enterprises. The specificity of the requirements for new models of management in the digital economy is dictated, on the one hand, by the need for a comprehensive reflection of all real objects and processes with a large number of parameters, on the other - by the need to ensure that these models fully comply with real-world changes in real time. The article presents a software model of a digital platform for creating a “digital enterprise”, the architecture of which allows one of the options for ontological management of the process of creation, development, modification of integrated, hybrid information systems of any scale and complexity.

    Key words: lean manufacturing, mathematical models, information models, ontologies, digital economy.

    Shokhneh Anna Vladimirovna,

    Doctor of Economic Sciences, Professor

    Director of the Institute of Technology, Economy and Service

    Volgograd State Social and Pedagogical University.

    Russia, Volgograd

    E-mail: shokhnekh@mail.ru

    Khasbulatov Shamil Aslanbekovich,

    Candidate of Economic Sciences,

    Researcher of the Department of Humanitarian Research

    Complex Research Institute named after

    Kh.I. Ibragimova Russian Academy of Sciences.

    Russia, Grozny

    E-mail: Shamil-has@rambler.ru

    Dronova Elizaveta Konstantinovna,

    Master’s degree student

    Department of Technology, Economics of Education and Service

    Volgograd State Social and Pedagogical University.

    Russia, Volgograd

    E-mail: lizunito-95@mail.ru

    INNOVATIVE METHODS OF STRATEGIC HUMAN RESOURCE MANAGEMENT

    The study reveals approaches to human resource management in the conditions of turbulence of the external environment and the strategic drift of the internal environment, which determines the complexity of the achievement of tactical and strategic goals only within a rational framework. Innovative methods of strategic management of human resources will allow planning, shaping and controlling the business competence of staff, taking into account the concept of the essence of attractive thinking that characterizes a person. The article presents a matrix of expert assessments of the quality of human resource management of the organization’s activities in the industry / sector; has been determined the relationship between the quality of the system, processes and results of activity in the innovative management of human resources.

    Keywords: human resources; turbulence; strategic drift; internal environment; strategic goals; innovative methods; strategic management; planning; control; business competence; staff; attractive thinking; attractiveness.

    Boboshko Ivan Vladimirovich,

    Leading Specialist of the Department of Organizational and Informational Support

    State Corporation for the provision of air traffic in the Russian Federation.

    Russia, Moscow

    E-mail: ivan_boboshko@mail.ru

    PROPERTY TAXATION: ANALYSIS OF FOREIGN AND DOMESTIC PRACTICES

    The article discusses the specific aspects of property taxation in the United States, Canada, Britain, France, Sweden, Australia in comparison with the Soviet and Russian systems. The comparison affected the objects of taxable property, tax rates, elements of tax administration and other factors.

    Keywords: tax systems, property taxation, foreign experience, corporate property tax, personal property tax.

    Perfilova Oksana Vladimirovna,

    Postgraduate of the University of Management "TISBI".

    Russia, Kazan

    E-mail: o.perfilova77@mail.ru

    INTERACTION OF ENTREPRENEURSHIP STRUCTURES IN THE IMPLEMENTATION OF THE MECHANISM OF PUBLIC-PRIVATE PARTNERSHIP AND OUTSOURCING IN HEALTHCAREES

    The need of additional sources of funding and investment in the healthcare industry is growing annually. At the same time, state-provided subsidies are not enough to maintain the infrastructure of medical institutions at the proper level. However, agencies are tasked with optimizing and reducing costs. PPP as a source of investment has recently become a popular form of interaction between government and business to improve the quality of public services. Outsourcing allows you to transfer certain functions of the institution to specialized companies, while saving on costs.

    Key words: public-private partnership, outsourcing, interaction of government and business, functions are outsourced in healthcare institutions.

    Boboshko Vladimir Ivanovich,

    Doctor of Economic Sciences, Professor

    Professor of Economics and Accounting

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

    Russia, Moscow

    E-mail: V.boboshko@mail.ru

    Dubinina Ekaterina Evgenievna

    Student of the Faculty of Economics

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

    Russia, Moscow

    E-mail: Dubinina.28.96@mail.ru

    THE ROLE OF ECOLOGICAL AUDIT IN ENSURING THE ECONOMIC SECURITY OF ENTERPRISES OF THE FUEL AND ENERGY COMPLEX OF RUSSIA

    Environment audit as the most important element of economic security of Russia is complex institution that affects specific areas of economic and other activities associated with negative environmental impacts and the rational use of natural resources. Special attention should be paid to conducting an environmental audit at the fuel and energy complex of Russia, since it is there enterprises that belong to the first category of objects that are harmful to the environment.

    Keywords: environmental audit, economic security, TEK Russia, environmental safety.

    Melnik Margarita Viktorovna

    Doctor of Economic Sciences, Professor,

    Department of Accounting, Analysis and Audit

    Financial University under the Government of the Russian Federation.

    Russia, Moscow

    E-mail: mmargarita@fa.ru

    Yandieva Elvira Vakhitovna,

    Student

    Department of Accounting, Analysis and Audit

    Financial University under the Government of the Russian Federation.

    Russia, Moscow

    E-mail: elle.yandieva@mail.ru

    GOVERNMENTAL AUDIT AND CONTROL: HOW TO PREVENT AND DECREASE Fraudulent ACTIONS IN THE PUBLIC SECTOR

    According to statistics, economic crime is a particular threat in the digital economy. In the current environment, the role of internal financial control and internal audit systems is increasing, especially among public sector institutions. The presented study is aimed at studying the issues of quality assessment of control systems in the public sector on the basis of existing legal acts and taking into account the innovations of management systems.

    Keywords: state audit, internal financial control, internal audit, treasury control, Federal Treasury, digital economy

    Alia Zelal Zein,

    Postgraduate

    Department of Accounting, Taxes and Economic Security

    Volga State University of Technology

    Russia, Yoshkar-Ola

    E-mail: zelalaly84@gmail.com

    ECONOMIC SECURITY OF INTEGRATION INTERACTION OF SMALL BUSINESS IN THE COUNTRY'S INFRASTRUCTURE DEVELOPMENT SYSTEM

    The article concretizes the features of the mechanism of ensuring economic security of integration interaction of small business in the system of infrastructure development of the country, which are typical for States with both developing and transition economies, and for developed countries. Presented the directions of ensuring economic security of integration interaction of small business in system of development of infrastructure of the country; opened the forms of public-private partnership, and also opportunities of financing; specified the elements of the mechanism of economic security of integration interaction of small business in the system of infrastructure development of the country.

    Key words: mechanism of economic security; integration interaction of small business; development of the country's infrastructure; small business; public-private partnership.

    Antonov Vadim Igorevich,

    Credit inspector of the crediting department of the

    Samara branch of the Volga Bank PJSC “Sberbank”

    Russia, Samara

    E-mail: gothicunreal@yandex.ru

    INFORMATION AND ANALYTICAL SUPPORT OF ECONOMIC SECURITY OF BUSINESS ENTITIES

    The article discusses the content of activities for the management of the economic security of business entities and substantiates the need for the formation of its information and analytical support. Presented the algorithm of formation of effective analytical information for decision-making in the field of economic security of business entities.

    Keywords: economic security, economic security activities, information support, analytical information.

    Balakin Andrey Petrovich,

    Candidate of Economic Sciences

    Deputy Head of the Department of Field Institutions, Bank of Russia.

    Russia, Moscow

    E-mail: andbalakin.@yandex.ru

    ENSURING THE ECONOMIC SECURITY OF THE FINANCIAL-BANKING SECTOR IN THE CONDITIONS OF THE DIGITAL ECONOMY

    The article discusses the problems and the relationship of risk management with the management of economic security in the financial and banking sector. Noted the tasks of risk management and the need for an integrated approach to the process of bank risk management using agent-based modeling. Made the conclusion about the development of new organizational capabilities of the financial and banking system in ensuring economic security in the conditions of digitalization.

    Keywords: financial and banking system, economic security, risk management, agent-based modeling, a single information platform, digitalization.

    Kasatkin Sergey Evgenievich,

    Candidate of Technical Sciences,

    Doctoral student of the Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: sergey.k.mm@gmail.cjm

    REGIONAL CONDITIONS FOR ENSURING FINANCIAL AND ECONOMIC SECURITY AND THEIR ESTIMATION

    The article discusses the basic concepts of financial and economic security and its financial component, reveals the factors of regional development, approaches to the choice of indicators and on their basis to the assessment of threats. Substantiated the theoretical interrelation of security problems with the concept of sustainable development.

    Keywords: economic security, financial security, threats, indicators, security objects, security from threats

    Klyuev Igor Viktorovich,

    Candidate of Economic Sciences

    Senior Economist of PJSC Norvik Bank.

    Russia, Yoshkar-Ola

    E-mail: igor_mail01@mail.ru

    LIQUIDITY MANAGEMENT OF COMMERCIAL BANKS AS A TOOL TO ENSURE THEIR FINANCIAL SECURITY

    The article considers the essential characteristics of bank liquidity and the factors influencing the assessment of its level. Identified possible liquidity regimes for different groups of banks. Noted the interrelation of liquidity with indicators of financial security assessment at different levels of management of the banking system.

    Keywords: liquidity, liquidity risk, factors affecting liquidity, liquidity regimes, indicators, financial security.

    Kutuzov Alexander Vadimovich,

    Applicant of the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: nochnoe7@gmail.com

    METHODICAL PLATFORM OF STRATEGIC ENSURING ECONOMIC SECURITY OF ORGANIZATIONAL AND TECHNOLOGICAL FOOD SPHERE

    Methodical platform of strategic economic security of organizational and technological food sector is aimed at the quality of information base for management decision-making. The study of critical points as a strategic economic security will allow to neutralize the risks of the internal environment and the external environment. The mechanism of risk leveling is one of the elements of economic security, where organizational and technological components are dictated by the conditions of Industry 4.0. depending on: content and specifics of the food sphere of activity; volumes of indicators of production; the developed system of management.

    Key words: methodological platform; strategy; economic security; institutional food services; food technology services; information base; information and communication technologies; management decisions; eliminate risks; industry 4.0.; control system.

    Makarova Nadezhda Nikolaevna,

    Doctor of Economic Sciences,

    Professor of the Economic Security and Information Technology Department,

    Volgograd Cooperative Institute (branch)

    of the Russian University of Cooperation,

    Russia, Volgograd

    E-mail: yamg@mail.ru

    Kutuzov Alexander Vadimovich

    Applicant of the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: nochnoe7@gmail.com

    SYSTEM APPROACH TO THE ECONOMIC SECURITY

    OF THE ECONOMIC SUBJECT

    The subject field of the economic system consists of objects, projects, events, processes, environments, which allows us to consider the system as a tetrad. The article considers economic security from the perspective of a systemic paradigm as a promising trend, defines the content of each type of subsystem of the economic security system. To reveal the integrity of the economic security system in order to ensure sustainable development of an economic entity, the approaches of G. B. Kleiner.

    Keywords: economic security system, systemic paradigm, tetrad, economic entity, process subsystem, object subsystem, environmental subsystem, project subsystem.

    Masyuk Nikita Aleksandrovich,

    Applicant to the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: kbua@inbox.ru

    TAX RISKS IN THE SYSTEM FOR ENSURING THE ECONOMIC SECURITY OF COMMERCIAL ORGANIZATIONS

    The article discusses the features of the nature and manifestations of tax risks as carriers of threats to the economic security of commercial organizations.

    Keywords: risk, classification of tax risks, circumstances of tax risks, assessment, economic security.

    Matvienko Karina Vyacheslavovna,

    Candidate of Economic Sciences

    Senior Lecturer

    Kuban State University.

    Russia, Krasnodar

    E-mail: kkv_09@mail.ru

    MECHANISM OF REGULATION OF DEBT POLICY IN THE SYSTEM

    The article discusses the characteristic features of foreign and domestic public debt, classifies the forms of foreign borrowing, highlights the characteristic features of each stage in the evolution of domestic debt policy, defines the regulatory tools that ensure the economic security of government debt policy.

    Keywords: debt policy, public external debt, public internal debt, classification, evolution, economic security

    Mirgorodskaya Marina Gennadyevna,

    Candidate of Economic Sciences

    Applicant of the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E- mail: kbua@inbox.ru

    ENSURING THE FINANCIAL AND ECONOMIC SAFETY OF INDUSTRIAL GROUPS: INSTITUTIONAL AND COGNITIVE APPROACH

    The article describes the features of industrial groups as a form of business organization, marked the legal insecurity of their activities, the need for theoretical and organizational-methodological development of their financial and economic security.

    Keywords: industrial groups, institutional development environment, institutional changes, cognitive analysis, financial and economic security, a system of indicators.

    Mironova Irina Borisovna,

    Candidate of Economic Sciences,

    Doctoral student of the Volga State University of Technology

    Russia, Yoshkar-Ola

    E-mail: kbua@inbox.ru

    PROBLEMS OF ENSURING BUDGET-TAX SECURITY

    IN THE CONDITIONS OF REALIZATION OF THE PRIORITIES OF SUSTAINABLE SPATIAL DEVELOPMENT OF RUSSIA

    The article touched upon the most important issues of ensuring the security of the fiscal sphere from external and internal threats to the development of the territories of the Russian Federation, identified as priorities for solving the tasks of sustainable economic growth. One of the main problems highlighted the lack of tax revenues in regional budgets due to the widespread use of tax preferences and the lack of mechanisms to monitor their effectiveness, which can not but affect the implementation of the strategy of sustainable spatial development of territories.

    Keywords: sustainable development, theories and models, spatial organization, benefits, fiscal security of territories.

    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

    Kuzmenko Olga Anatolyevna,

    Candidate of Economic Sciences,

    Applicant of the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: kbua@inbox.ru

    SYNERGETIC MODEL OF TAX SAFETY

    The article raised the issue of tax security disclosure through economic synergy tools. Given the provisions characterizing tax security and the objectivity of its content as a part, or a specific typological type, economic security. The synergetic model of tax security is justified from the position of interdisciplinary connections of general theoretical and applied scientific directions, a systematic approach for disclosing the content of the elements interacting in it.

    Keywords: economic synergetic, tax security, level system, prerequisites of creation, model of tax security, system of tax security, elements of the system.

    Moiseeva Lilia Rafisovna,

    Candidate of Economic Sciences, doctoral student

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: kbua@inbox.ru

    ENSURING ECONOMIC SECURITY IN THE FIELD OF MANUFACTURING CONSTRUCTION MATERIALS: RISK-ORIENTED APPROACH

    The article presents the author’s position on the organizational elements of the enterprise’s economic security system, the nature of risk, factors and principles of risk management, the procedure for forming a risk register for their identification and decision making.

    Keywords: economic security, risk, risk management, management process, risk register, monitoring.

    Rida Anna Nikolaevna,

    Senior Lecturer, Department of Economics and Finance

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: ridanya@yandex.ru

    PROBLEMS OF ECONOMIC SAFETY OF THE STRATEGIC MANAGEMENT SYSTEM OF THE DAIRY INDUSTRY

    The article deals with the problems of economic security of the strategic management system of the dairy industry. Highlighted the key aspects, levels and directions of achieving the economic security of the dairy industry. Highlighted the factors affecting the functioning of the organizations of the dairy industry. Formulated the definition of the strategic management of the economic security of dairy industry organizations in the framework of a risk-based approach.

    Keywords: economic security, national security, food security, food, dairy production, strategic management, import substitution, risk assessment.

    Semagin Dmitry Alexandrovich,

    Candidate of Economic Sciences,

    Applicant of the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E- mail: kbua@inbox.ru

    ANALYSIS OF FOREIGN APPROACHES TO THE ESTIMATION OF THE COST OF ENTERPRISES AND THE POSSIBILITY OF ITS ADAPTATION TO THE CONDITIONS OF ENSURING ECONOMIC SECURITY

    The article considers approaches to the assessment of objects used in world practice and its characteristics adapted to the Russian conditions.

    Keywords: real estate, valuation methods, classification, indicators

    Slobodchikov Denis Nikolaevich,

    Candidate of Economic Sciences,

    Applicant of the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E- mail: kbua@inbox.ru

    Mironova Irina Borisovna,

    Candidate of Economic Sciences, doctoral student

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: kbua@inbox.ru

    ECONOMIC SECURITY IN THE SYSTEM OF INTERBUDGETARY RELATIONS IN RUSSIA AND ABROAD

    The article describes the nature of intergovernmental relations taking shape in Russia and in certain foreign countries. Revealed the features of the formation of regional budgets, the practice of its alignment, the specifics of the implementation of intergovernmental relations, the need to protect these relations from threats to economic security.

    Keywords: budget system, revenues of regional budgets, fiscal security, vertical alignment, horizontal alignment, intergovernmental relations, economic security.

    Tereshina Vlada Valerievna,

    Candidate of Economic Sciences

    Associate Professor of the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E- mail: kbua@inbox.ru

    ECONOMIC-MATHEMATICAL MODELING IN THE MONITORING SYSTEM OF INDICATORS OF FINANCIAL SECURITY OF THE ORGANIZATION

    The article describes the author's approach to the use of tools of economic and mathematical modeling in the monitoring system of financial security indicators. For the application of simulation, proposed a flowchart that is implemented on the basis of a C ++ program with a graphical user interface based on the Qt framework.

    Keywords: financial security, cash, monitoring, economic and mathematical modeling.

    Chesnokova Natalya Vladimirovna,

    Candidate of Economic Sciences, Associate Professor,

    Advisor to the Director, Infrastructure Project Management Company

    Russia, Yalta

    PROBLEMS OF ENSURING BUDGET-TAX SECURITY OF STRATEGIC DEVELOPMENT IN THE REGIONS

    The article discusses the principles and determination of areas of strategic development of regions based on the scenario approach. Proposed a matrix for assessing the scenario socio-economic development of the subsidized region. Given the definition of fiscal security and noted the elements of its information support for evaluation.

    Keywords: budget strategy, region, strategic directions of development, scenarios, assessment matrix, fiscal security.

    Shvetsova Natalia Kimovna,

    Candidate of Economic Sciences

    Applicant of the Department of Accounting, Taxes and Economic Security

    Volga State University of Technology.

    Russia, Yoshkar-Ola

    E-mail: kbua@inbox.ru

    FINANCIAL STABILITY OF DEVELOPMENT AS A VECTOR FOR ENSURING THE ECONOMIC SECURITY OF BUSINESS ENTITIES

    The article poses the problem of developing the management of the financial sustainability of business entities in order to ensure the economic security of their activities, discloses approaches to the most effective analytical management methods for determining and assessing financial sustainability.

    Keywords: financial sustainability, business entities, analytical tools, management, economic security.

    Chekmarev Vasily Vladimirovich,

    Doctor of Economic Sciences, Professor,

    Chair of Economics and Economic Security,

    Kostroma state University,

    Russia, Kostroma

    Е-mail: tcheckmar@ksu.edu.ru

    Koryagina Ekaterina Dmitrievna,

    Specialist of the Ministry of Education and science of the Russian Federation,

    Russia, Moscow,

    E-mail: vgbelov@mail.ru

    THE TRENDS IN THE DEVELOPMENT OF THE MANAGEMENT SYSTEM OF HIGHER EDUCATION ORGANIZATIONS

    The rapid separation of the vector of technological progress from the vector of spiritual development of man actualizes the search for a solution to the problem of "Woe from wit". In economic literature wanders ego mantra: not man, but MAN. At the same time, the model of management of higher education organizations raises many controversial issues. The authors postulate the position that for the sustainable development of universities should be created economic theory of matching the abilities of all participants of educational production and resource support.

    Keywords: management of higher education organizations, contradictory trends in the domestic educational and professional space, the relevance of the search for new approaches to the development of universities.