Аnnotation English № №5 (35) 2016

Abdullaev Salikh Sirajutdinovich

Postgraduate of the National and regional economy Department,

Dagestan State University

Russia, Makhachkala

E-mail: salikh92@gmail.com

PROSPECTS FOR THE USE OF FOREIGN EXPERIENCE OF INTERACTION BETWEEN BUSINESS AND GOVERNMENT: THE EXAMPLE OF THE REPUBLIC OF DAGESTAN

Possible directions of the foreign experience using in the field of interaction between authorities and business communities are considered in the article. A list of the necessary steps that with proper use will help to achieve a synergistic effect is given. The results of the theoretical analysis can be used by the government of the Dagestan Republic, to make appropriate management decisions and stabilize the economy.

Key words: international experience, business, authority, economic development, system, PPP.

Alieva Bakhar R.

Postgraduate of the International business and customs Department,

Plekhanov Russian University of Economics.

Russia, Moscow

E-mail: Alieva.B.R@gmail.com

INNOVATIVE ORIENTATION OF THE ECONOMY AS A STRENGTHENING FACTOR FOR THE EXTERNAL ECONOMIC POTENTIAL OF GREAT BRITAIN

AT THE EXIT FROM THE EU

The article deals with the innovation aspect of current position of the United Kingdom on the world stage. One of the fundamental factors of building high-tech production and export potential of the country in the context of leaving European Union is the governmental and private partnership in the sphere of research activities.

Keywords: United Kingdom, Brexit, external economic links, export potential, innovations, R&D.

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

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

NEW CONTROL SYSTEM OF MUNICIPAL SOLID WASTE:

INNOVATIVE APPROACH

One of the main task in the field of environment protection is solving the problem of neutralization and reclamation of the waste, among which the biggest problem is the municipal solid waste generated in the residential area, due to the complex morphological structure and uneven distribution of the formation sources. The authors examine the issues of implementation of the changes in the field of municipal solid waste management legislation. The problems of the comprehensive waste management are also discussed on the example of the Sverdlovsk region.

Key words: municipal solid waste, innovative approach, regional operator, system of the waste treatment, waste management, the generation and use of waste.

Ermolina Anna Alexandrovna

Postgraduate,

Plekhanov Russian University of Economics,

Russia, Moscow

E-mail: aaermolina@yandex.ru

THE FEATURES OF ORGANIZATION FOR STATISTICAL OBSERVATION OF SMES INNOVATION ACTIVITY IN RUSSIA AND ABROAD

The article aims to explore foreign experience of statistical observation for firms’ innovation activity and compare this with Russian forms of observation. This article focuses on used statistical indicators and coverage of different enterprises size groups. The author makes recommendations in order to improve statistical observation of SMEs innovation activity taking into account international experience of innovation surveys in developed countries.

Key words: small and medium-sized enterprises, small and medium-sized entrepreneurship, SME, small business, innovation, innovation activity, innovation development, innovation statistics.

Sizyoongo Munenge

Postgraduate, Department of Management and Marketing,

Belgorod State National Research University,

Russia, Belgorod

E-mail: 1095340@bsu.edu.ru

QUANTITATIVE ANALYSIS OF INTERRELATIONS BETWEEN SELECTED

SCIENTIFIC-INNOVATION AND MACROECONOMIC INDICATORS

OF THE RUSSIAN REGIONS

The Article presents the cross-correlation between scientific-innovation and macroeconomic indicators. Three absolute indicators of a number of objects of innovation and university infrastructures and one standardized ratio of the university infrastructure connected with the Webometrics Rankings of universities were taken as scientific-innovation indicators, as well as some macroeconomic indicators.

A high pair correlation has been obtained of all indicators between each other, indicating their correct selection and analysis.

Key words: rating; regional innovation infrastructure; Population; macroeconomic indicators; correlation; scientific-innovation indicators; webometric rating; University.

Baltina Aleksandra Michailovna,

Doctor of economic Sciences, Professor, head of the Department of finance,

Orenburg state University,

Russia, Orenburg

E-mail: abaltina@osu.mail.ru

Kirilenko Lyudmila Sergeevna,

Postgraduate of the Department of finance,

Orenburg state University,

Russia, Orenburg

E-mail: kirilenlyudmila@yandex.ru

FINANCING MODEL OF SOCIAL HOUSING AND THE EVALUATION OF THEIR IMPLEMENTATION IN THE RUSSIAN FEDERATION

The conceptual basis for the study was a broad understanding of social housing, intended for all citizens in need of housing, not only for citizens with the status of the poor and people in need of housing. Identified four models of financing of housing construction with different stakeholders and instruments of raising funds. Highlighted the advantages and disadvantages of each model by the criteria of housing costs and fees for the hiring, the potential investment. It identified two main approaches to the creation of the housing stock for social use as part of a mixed model of financing: subsidies for employers and subsidies for the developer. It is proved that subsidizing the developer along with the provision of targeted subsidies to certain categories of citizens gives the opportunity to differentiate the cost of hiring housing for different population groups and to provide more targeted support to every family with initially reduced fee for rental housing, contributing to the budget cuts.

Keywords: social housing, social housing fund use, financing models, investments, fees for hiring of premises

Goretov Igor Nikolayevich, 

Doctor of economic Sciences, Professor,

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: burvodstroy@list.ru

Ryzhakov Evgeny Dmitrievich

Doctor of economic Sciences, Professor of Department of Economics and Finance,

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: nkc.yola@gmail.com

FINANCIAL MECHANISM OF THE REGIONAL CLUSTERS MANAGEMENT

Cluster management technology of strategic development of Russian territories are relatively young and scarcely explored. The article deals with the conceptual aspects of the cluster organization and its financial mechanism, based on budgetary sources of funding used. The features of the cluster policy in Russia is revealed and concluded the need to focus and intensify management functions in the core of the cluster.

Key words: fiscal policy, territorial clusters, cluster technology, cluster policy, financial mechanism.

Eroshkin Vladislav Yuryevich,

Postgraduate

Department of accounting, tax and economic security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

RISK MANAGEMENT PROBLEMS OF COMMERCIAL BANKS

The article deals with the classification of bank risks in Russia and abroad and carried out their systematization.

Keywords: bank, risks, classification, the Basel Committee, Risk Management for US commercial banks, the Central Bank of Russian Federation.

Bespyatykh Vasily Ilyich

Professor of the department of management and marketing,

FBEI of HE «Vyatka State University», Russia, Kirov

E-mail: usr02467@vyatsu.ru

Ryazanova Olesya Aleksandrovna

Assistant of the department of finance and economic security.

FBEI of HE «Vyatka State University», Russia, Kirov

E-mail: olesya_pihota@mail.ru.

CREDIT RISK MANAGEMENT OVER LENDING TO SMALL BUSINESSES

The article discusses the status and trends of lending to small businesses in terms of credit risk management. In the first part of the article refers to the increasing importance of small business lending for the economy of the banking sector, sources of credit risk and the need to manage them. The second part is devoted to methodology for assessing the creditworthiness of the borrower - a small business. An overview of the main indicators to assess the level of credit risk. The third part presents the methods and tools for credit risk management in lending to small businesses, the path indicated by improved management.

Key words: credit risk, small business, creditworthiness, credit risk assessment, credit risk management techniques.

Rudakova Tatiana Igorevna,

Postgraduate of the department "Economics",

University of Technology, Russia, Korolev

CONCEPTUAL ASPECTS OF FINANCIAL STABILITY COMMERCIAL

ORGANIZATIONS OPERATING IN SPECIAL ECONOMIC ZONES

The article reveals the importance of a conceptual study of financial stability of commercial entities operating in special economic zones. Raises issues of the Russian economy and its impact on the development of commercial organizations located in special economic zones. It determines the need for new and improved methodological approaches and tools of financial stability analysis in harsh and hostile economic environment. Attention is drawn to the fact that ensuring financial stability necessary for commercial organizations operating under special economic zones as well as the business environment in these areas are different from normal environmental conditions.

Keywords: financial stability, economic zones, business organizations, analysis tools, the modern economy

Tsapulina Farida Hannanovna

Doctor of economic Sciences, Professor of the Department of accounting and e-business

Chuvash state University named I. N. Ulyanov,

Russia, Cheboksary

E-mail: fair300161@maii.ru

Kazakova Natalia Urevna

Candidate of economic Sciences,

Associate Professor of chair of accounting, analysis and audit,

Russia, Cheboksary

Chuvash state agricultural Academy

E-mail: peleny@rambler.ru

Gerasimova Iraida Nikolaevna

Candidate of economic Sciences,

Associate Professor of chair of accounting, analysis and audit

Chuvash state agricultural Academy,

Russia, Cheboksary

E-mail: geraidada_1966@mail.ru

THE EFFECTIVENESS OF TAX POLICY

IN THE AGRO-INDUSTRIAL COMPLEX OF RUSSIA

Happening in the agro-industrial complex of Russia radical transformation and the dynamic changes of economic situation are the basis for scientific development systems transformation effective tax policy based on existing theoretical, methodological and practical research. The optimization problem and finding the priorities of existing spending commitments of the Federal budget on rendering of the state support of agro-industrial complex development proposed for resolution through a rational fiscal incentives for domestic producers of agricultural products.

Key words: taxation, agriculture, the efficiency of the tax policy, single agricultural tax, land tax, tax incentives to farmers.

Tsiteladze David Dzhemalovich,

Candidate of Economic Sciences,

MBA Senior Lecturer at the Department of venture management

National Research University Higher School of Economics Nizhni Novgorod Publisher and editor-in-chief of the The Angel Investor magazine

Russia, Nizhny Novgorod

E-mail: david.tsiteladze@mail.ru

VENTURE CAPITAL AS A FACTOR OF DEVELOPMENT OF THE ECONOMY OF INNOVATIVE REGIONAL CLUSTERS

This article describes how to features and characteristic differences of innovative regional clusters (IRC) from other types of clusters. The limitations of cluster development of regional innovation systems, as well as the characteristic features within the cluster interactions. Analysis of exposure to individual industries to the clustering process and criteria indicated by successful innovation clusters. In the second part of the work shows the role of venture capital in the development of innovative territorial clusters. Outlined the main problems of development of the venture capital industry in Russia, which do not allow venture capital involved in the development of IRC.

Keywords: innovative regional clusters, regional innovation systems, venture capital, business angels, innovation subjects

Shvetsov Andrey Vladimirovich,

Doctor of Economic sciences, Professor of Information systems in the economy, Volga state University of technology,

Russia, Yoshkar-Ola

E-mail: shvetsoff@rambler.ru

THE FINANCIAL SYSTEM OF THE STATE AND THE BANKING PYRAMID

Discusses the existence of Bank financial pyramids in the financial system of the different level of economic development. Determined the causes, mechanisms the existence and the extent of the economic damage to the state. In this context, examines the public and private financial sector.

Key words: banking Ponzi scheme, the banking financial crisis, state financial policy, financial intermediation, Bank insolvency, moral hazard.

Shchinova Raisa Aleksandrovna,

Doctor of Economic Sciences,

Professor at the Department of Economy,

Vyatka State University,

Russia, Kirov

E-mail: Rshinova @mail.ru

PROBLEMS AND PROSPECTS OF DEVELOPMENT OF LEASING RELATIONS IN THE FRAMEWORK OF FINANCING OF AGRICULTURAL ENTERPRISES

The subject of the research are methodological aspects of the study of leasing relations arising in the process of implementation of leasing transactions in the agricultural enterprises of Russia. The article presents the main results of the research of the system of economic and organizational relations of agricultural enterprises with leasing companies on the territory of the Kirov region.

Keywords: leasing relations, agro-industrial leasing, investment policy, public financial resources, factors of competition, lysenkoist, financial flows of the company

Banin Sergey Anatolyevich,

Candidate of Economic sciences,

Director of postgraduate course Higher Business School,

Tomsk State University,

Russia, Tomsk

E-mail: sbanin56@mail.ru,

FINANCIAL ANALYTICS IN RUSSIAN HEALTHCARE SYSTEM

BASED ON CORRELATION AND REGRESSION ANALYSIS

The article presents three approaches to financial analytics in Russian healthcare system. The first approach reveals the essence of three-level evaluation of research results. The second studies the problem of choosing an analytics model: simple (univariate) or complex (multi-factor). The third approach derives from the first two and shows extensive analytical capabilities of univariate correlation and regression analysis. Keywords: healthcare financing, correlation and regression analysis, econometric model, birth rate.

Grinko Anatoli Evgenevich,

Inspector of Department of accounting and information systems

Personnel department on work with the personnel,

Russian Ministry of Internal Affairs of Moscow University named after VY Kikot

Russia, Moscow

E-mail: a.e.grinko@mail.ru

THE CONCEPTION OF ASSETS AND LIABILITIES’ CONTROL IN THE SYSTEM

OF STABILITY AND SECURITY MANAGEMENT OF DEVELOPMENT OF

ORGANIZATION

Development of internal control methodology in modern Russian science is related to the concept of sustainable development. All used resources and all the recorded objects that represent important indicators of sustainable development are considered in order to assess the level of achievement of the set is not only sustainable, but also secure the company's development. Obtained as meaningful indicators assets and liabilities and disclosure of methodological features of reflection them as objects of accounting and control, given the classification of assets based on their liquidity and depending on the degree of investment risk, the author presented a logical model of their internal controls.

Keywords: assets, property, liability, control facilities, process approach.

Kolesov Eugene Sergeevich

PhD in Economics, chief accountant,

trust «Surgutneftespetsstroy» JSC «Surgutneftegas»

Е-mail: kolesov.evgeny@gmail.com

THE FACTORIAL ANALYSIS IN SYSTEM OF ANALYTICAL ENSURING

INTERNAL CONTROL OF FINANCIAL RESULTS OF THE ORGANIZATION

In article the possibilities of factorial profit analysis and profitability of production when carrying out control and analytical assessment procedures of efficiency of financial results are considered. The major factors exerting impact on results of financial activities are allocated.

Key words: internal control, profit, profitability, factorial analysis, generalization.

Mirgorodskaya Marina Gennadievna,

Candidate of economic Sciences,

Associate Professor of chair of finance, accounting, analysis and audit,

Moscow State University of Technology and Management

named after KG Razumovsky

Russia, Moscow

E-mail: 89160348686@mail.ru

DEVELOPMENT OF ACCOUNTING AND ANALYTICAL MAINTENANCE OF MANAGEMENT STABLE AND SECURE DEVELOPMENT

OF RUSSIAN ORGANIZATIONS

Awareness of managers and owners of modern business requires a constant revitalization and improvement. This is due to new forms of management and factors affecting the development of the economic entities in the circumstances and influences economic and political decisions. For the sustainable and safe development of necessary accounting and analytical information of a new qualitative level, the use of which will enable the organization to counter threats and risks. Control basics of formation of such information is dedicated to this article.

Keywords: sustainable development, risks, economic security, integrated reporting, accounting and analytical support.

Mirgorodskaya Marina Gennadievna,

Candidate of economic Sciences,

Associate Professor of chair of finance, accounting, analysis and audit,

Moscow State University of Technology and Management

named after KG Razumovsky

Russia, Moscow

E-mail: 89160348686@mail.ru

INSTITUTIONAL INTERACTION AND DEVELOPMENT OF ELEMENTS OF

ACCOUNTING SYSTEMS AS THE BASIS OF THE INTEGRATED REPORTING

Formation of the integrated nature of the information for the strategic management of organizations is a major challenge of our time, the solution of which make it possible-one to ensure the sustainable development of the business. The article deals with some institutional elements and the development of theoretical bases of formation of accounting and reporting systems of accounting to strategic.

Keywords: accounting, stages of development, management accounting, universal system of balanced scorecardб modeling of informationб integration.

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: nkc@yola.com

METHODOLOGY OF FORMATION OF ACCOUNTING AND ANALYSIS

SUPPORT ACTIVITY OF THE ORGANIZATION

IN THE FIELD OF ECONOMIC SECURITY

Accounting-analytical maintenance of administrative activity of economic entities is the key to successful management decisions implemented. The article discusses a new area of administrative activity - economic security and features of formation of accounting and analytical information for its implementation in organizations.

Keywords: system of accounting, reporting, regulation of the rules, crisis events, risks, methodological tools.

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: nkc@yola.com

Rastamhanova Lyubov Nikolaevna,

Doctor of economic Sciences,

General Director of "RASTAM-Ecology"

Russia, Tyumen

E-mail: bgd@rastam.ru

METHODOLOGICAL BASIS OF THE DEPARTMENTAL

FINANCIAL CONTROL ORGANIZATION

The importance of the financial control is considered particularly acute in the context of economic security of the state, the implementation of state policy on budget. The effectiveness of controls, and developed of methodological issues are debated for many decades, however, the concrete forms, species, scientific approaches and methodological tools applied to the selected control objects require the continuation of deep and substantive research. The article covers the basics of forming a single methodological approach to the selection and use of departmental financial control tools in the field of strategic planning, formation and use of budgetary funds and the activities of the main participants in the budget process.

Keywords: control, strategic planning, strategic planning documents, budget process, the principles and methods of control

Pozdeev Valery Leonidovich,

Doctor of economic sciences,

Professor of the Department of accounting, tax and economic security,

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

Chernobrovkina Maria Sergeyevna,

Student of specialty "Economic security» IV course

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

ANALYSIS OF THE DYNAMICS OF ACTIVITIES FOR EVALUATION OF

THREATS FOR COMPANIES’ ECONOMIC SECURITY

The article describes the basic methods of analysis of the dynamics of business enterprises to assess the economic security threats.

Keywords: economic security, activity threat, analysis, statistical method, diagnostic analysis, time series analysis, Markov processes.

Rastamhanova Lyubov Nikolaevna,

Doctor of economic sciences,

General Director of "RASTAM-Ecology"

Russia, Tyumen

E-mail: bgd@rastam.ru

Rastamhanov Ruslan Rifovich Postgraduate, Tyumen State University, Executive Director of "RASTAM-Ecology" Russia, Tyumen

E-mail: bgd@rastam.ru

INSTITUTIONAL APPROACH TO THE FORMATION OF ACCOUNTING AND CONTROL ENSURING MANAGEMENT OF SUSTAINABLE DEVELOPMENT

System elements of accounting, reporting, control, viewed in conjunction in order to create an information ensuring of management, aimed at solving problems of sustainable development of Russian organizations. The article presents author's concept of accounting and control ensuring, which is based on key provisions adopted GRI Global Initiative, the latest version of G4 -Manual for the sustainable development of the organization reporting.

Keywords: sustainable development, principles, options of formation the reporting in the field of sustainability, criteria, aspects.

Rastamhanova Lyubov Nikolaevna,

Doctor of economic sciences,

General Director of "RASTAM-Ecology"

Russia, Tyumen

E-mail: bgd@rastam.ru

Shilova Lyubov Fedorovna, Doctor of economic sciences,

Professor  of  Department of  Accounting, Analysis and Audit,

Tyumen State  University,

Russia, Tyumen

E-mail: shilovaL57@mail.ru

SYSTEMATIC APPROACH TO MODELING OF

ACCOUNTING AND FINANCIAL REPORTING

Interpretation of accounting information and its reflection in the reports for different users necessitates differentiation of types of reporting. The article substantiates the existence of two models of accounting and financial reporting, the formation of which corresponds to a conceptual state of theory and problems of modern business management practices. Keywords: reporting, accounting, information support, reporting formation principles, reporting model.

Safonova Margarita Fridrihovna

Сandidate of economic Science,

Professor, head of the Audit Depatment,

Kuban State Agrarian University,

Russia, Krasnodar

E-mail: safsf@yandex.ru

THE STRUCTURE OF THE SYSTEM OF INTERNAL CONTROL AND AUDIT

OF TAX COSTS

The article compares and contrasts the concepts of "internal control" "internal audit", "compliance" from the perspective of legal regulation. Provides options for the organization of the internal control system for business entities. On the basis of the conducted researches the basic principles of formation of the system of internal control, the problems of organization and functioning of internal control systems on the basis of which recommendations for improvement and further development of data systems for businesses.

Keywords: tax safety, tax risk, internal control, internal audit

Sokolov Andrey Yurevich

Doctor of the economic sciences, Associate Professor,

Professor of the department of financial accounting,

Kazan State University,

Russia, Kazan

E-mail: sokolov-kzn@bk.ru

MODELING AND DEVELOPMENT OF EFFECTIVE INTEGRATED SYSTEM OF CALCULATION COSTS AND RESULTS IN THE MANAGEMENT ACCOUNTING

There is investigation of scientific and practical approach for management accounting of the costs and profits in this article. The problems of creation the conceptual framework for managerial costing in the Russian enterprises and ways to solve these problems are considered. This article describes some types of the integrated cost methods and cost objects. The analysis of the selling costs for profit and loss statement are presented. The example of profit and loss statement for customer profitability management are presented.

Key words: management accounting, costs, conceptual framework, modeling, managerial costing, customer profitability management, TA method

Huzin Aydar Rafisovich

Competitor of the Department of accounting, tax and economic security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: arkhuzin@yandex.ru

RISK-ORIENTED APPROACH TO THE ACCOUNTING OF USING OF

RETRIEVAL ASSETS

The article presents a three-level risk-oriented approach to accounting of the use of retrieval assets. Key business processes in which there is the formation of a search of an asset are presented. Identified key risks and risk factors in business processes. And also provided practical tools for manage these risks.

Keywords: risk-oriented approach, rertieval assets, business processes, risk matrix.

Yakovleva Liliya Yakovlevna,

Сandidate of the economic sciences,

Associate Professor of the Department of accounting, tax and economic security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

RISKS OF MATERIAL MISSTATEMENT IN FINANCIAL REPORTING

OF MANAGING SUBJECT

The purpose of the accounting financial reporting is accurate and complete reporting of financial position, financial results of its operations and changes in its financial position. This article discusses the risks of fraud in relation to the formation of the information in the financial statements.

Keywords: financial reporting, quality of data, risk, fraud.

Yakovleva Liliya Yakovlevna,

Сandidate of the economic sciences,

Associate Professor of the Department of accounting, tax and economic security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

FINANCIAL STATEMENTS OF OPERATIONS WITH INVESTMENT PROPERTY

The recognition, measurement and disclosure of investment property in the financial statements are now quite urgent. The article is an analysis of different approaches to the assessment of investment property to reflect in the financial statements in accordance with IFRS. Investigated the features of the financial reporting of the investment property on the international and Russian standards facilities.

Keywords: investment property, initial assessment, subsequent measurement, IFRS, Russian accounting standards, the financial statements.

Karanina Elena Valerevna,

Doctor of economic Sciences,

Professor of the Department of Finance and the economic security,

Vyatka State University

Russia, Kirov

E-mail: kafinanc@yandex.ru

Araslanova Olga Gennadevna,

Candidate of Pedagogic Sciences,

Associated Professor of the Department of logistics and financial

maintenance of activity of the penitentiary system

PKU DPO Kirov IPKRO FSIN Russia

Russia, Kirov

E-mail: araslanovaog@mail.ru

RATIONING IN THE SYSTEM OF ECONOMIC SECURITY OF THE PUBLIC SECTOR

The article describes the importance and role of economic security at the present stage of economic development. Analyzes the functions and the main indicators of the public sector. The author examines the current practice of rationing in the framework of the Federal law from 05.04.2013 № 44 of the Federal law "On contract system in procurement of goods, works, services for state and municipal needs" gives regulations governing the issue, analyzes the key problems.

Keywords: economic security, public sector, regulation, contract system.

Loginov Dmitriy Alekseevich,

Doctor of economic Sciences, Professor

the Department of Finance and economic security

Vyatka State University

Russia, Kirov

E-mail: doctorloginov@mail.ru

AN INNOVATIVE APPROACH TO THE MANAGEMENT OF THE FACTORS OF ECONOMIC SECURITY OF REGIONAL AGRO-INDUSTRIAL COMPLEX

The study revealed that the recovery of the consumer market segment of food products is currently more rapid than the recovery of the market of agricultural products. This fact points to the necessity of adopting measures for intentional management of the safety factors of regional agro-industrial complex. The reason for the identified gaps is the overall level of competitiveness of regional agriculture and related industries. The author proposes the system of measures of the innovation management factors of economic security of regional agro-industrial complex on the example of the Kirov region in the context of economic security of the region as a whole.

Key words: economic safety, factors of regional security sectors of the economy, innovative approach to safety management, demand, supply.

Nizova Ludmila Mihaylovna,

Doctor of Economics,

Professor of Volga State University of Technology,

Russia, Yoshkar-Ola

E-mail: Nizova@yandex.ru,

ECONOMIC SECURITY IN THE FIELD OF EMPLOYMENT OF THE REPUBLIC OF MARI EL

Based on a retrospective study of the employment status of the population at the microeconomic level in the period of economic reform identified the benefits and challenges of each stage of the reform of market economy and the transformation of the labor market. In view of the crisis proposed by the author's method of financing the active employment programs, to improve the system of versatile and multi-sectoral monitoring and forecasting of the labor market with the expectation of its indicators, and made proposals to balance the demand and supply of labor for purposes of economic security.

Keywords: economic security, separation of powers, employment, labor market, unemployment, economically active population, training, competitiveness, subsidies, subventions.

Palkina Marina Viktorovna,

Doctor of economic Sciences, Professor,

Department of Management and Marketing,

Vyatka State University

Russia, Kirov

E-mail: palmavik@yandex.ru

Palkin Andrei Yurevich,

Candidate of economic Sciences,

Deputy Director "Nakhodka" Company

Russia, Kirov

E -mail: palmavik@yandex.ru

DEVELOPMENT OF ECONOMIC SECURITY OF THE REGIONS BASED ON THE FORMATION INNOVATIVE SYSTEMS MUNICIPAL LEVEL

This article describes the trends in the development of innovative activity in the Russian Federation. It is proved the formation of innovation systems at the municipal level. Given the characteristics of objectives, composition and structure of the municipal innovation system. Considered the results of operation of the municipal level of innovative system and its impact on the economy of the region.

Keywords: innovation, innovation activity, municipal innovation system

Palkina Marina Viktorovna,

Doctor of economic Sciences, Professor,

Department of Management and Marketing,

Vyatka State University

Russia, Kirov

E-mail: palmavik@yandex.ru

Palkin Andrei Yurevich,

Candidate of economic Sciences,

Deputy Director "Nakhodka" Company

Russia, Kirov

E -mail: palmavik@yandex.ru

ECONOMIC SECURITY THE MUNICIPAL EDUCATION

The article describes the approaches to the definition of the concept of economic safety of the municipal education. Investigated goals, subjects and objects economic security of the municipal education. Formulated the definition of the concept of economic safety of the municipal education.

Keywords: economic security, municipal education

Polukhina Anna Nikolaevna,

Doctor of economic Sciences, Professor,

Department of Social Sciences and Technology

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: PoluhinaAN@volgatech.net

MEDIATION AS THE TOOL OF PERMISSION OF CRISIS SITUATIONS FOR THE STATE ENSURING ECONOMIC SECURITY

Article is devoted to consideration of the theory and practice of mediation activity in comparison of foreign and Russian experience. The author believes that mediation can serve as the effective instrument of strengthening of economic security of the state, because allows to resolve many crisis situations. The results of own researches of mediation activity which are carried out by the author of work during the foreign training are presented in article.

Keywords: mediation, mediation centers, conflictology, economic security

Polukhina Anna Nikolaevna,

Doctor of economic Sciences, Professor,

Department of Social Sciences and Technology

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: PoluhinaAN@volgatech.net

REGULATION STRATEGY OF REGIONAL DEVELOPMENT

BUSINESS AS AN ELEMENT OF NATIONAL

RUSSIAN ECONOMIC SECURITY

The article analyzes the principles, goals, objectives and functions of state tourism industry regulatory in general. Made the brief assessment of the experience of state regulation of business development in the Republic of Mari El on the basis of a study of the legal framework. The author developed a comprehensive state regulation of business strategy for the tourism industry, which is one of the basic elements of sustainable development of the Russian economy.

Keywords: sphere of tourism business development, management of tourism strategy, national security economy.

Suvorova Alevtina Pavlovna,

Doctor of economic Sciences,

Professor of the Department of Management and Business,

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: saprof@mail.ru

STRATEGIC DIRECTIONS OF INCREASE ECONOMIC SECURITY OF ECONOMIC SYSTEMS IN AGRO-INDUSTRIAL COMPLEX

The article presents the characteristics of macroeconomic factors functioning and development of agro-industrial complex economic systems in the conditions of crisis. Considered the specificity of the conditions determining the mechanisms and tools to create an effective system of economic safety of domestic agriculture. Provided a system measures as part of the scenario for solving the problem of food security.

Keywords: crisis, economic security, food security, import substitution policies, scenarios of development of agricultural sector objectives, design changes, innovation, innovation strategy

Tufetulov Aydar Miralimovich,

Doctor of economic Sciences, Professor,

Head of the Tax Department,

Institute of Management, Economics and Finance,

Kazan (Volga) Federal University

Russia, Kazan

E-mail: ajdar-t@yandex.ru

TAX COMPONENT OF SOFTWARE SYSTEM OF ORGANIZATIONS’

ECONOMIC SECURITY

In this article performed the analysis of the tax burden and the degree of its impact on economic activity of entrepreneurial activity and economic security of the enterprise. Revealed significant differences between the levels of activity of the tax when paying federal, state, local taxes and taxes payable in connection with the use of special tax regimes. Identified indicators of tax collection directly affect the security of the tax, and therefore on the economic security of business organizations and the state in general.

Keywords: economic safety, tax security, tax risks, tax security methodstax burden, tax rate of activity.

Tufetulov Aydar Miralimovich,

Doctor of economic Sciences, Professor,

Head of the Tax Department,

Institute of Management, Economics and Finance,

Kazan (Volga) Federal University

Russia, Kazan

E-mail: ajdar-t@yandex.ru

DEFINITIONS AND METHODS OF TAX SECURITY AS A COMPONENT OF ECONOMIC SECURITY ORGANIZATIONS

This article reviews the definition of determination of the tax security system of economic security organizations. Revealed the role of and importance of the security tax and its place in the economic security of the enterprise. The effectiveness of methods of institutional and infrastructural support security tax should be to create certain conditions in the area of taxation, increasing stimulation of the taxpayer to the permanent selection of the optimal tax system that is complex multicriteria task in a modern market economy and the ever-changing tax laws.

Keywords: economic security, security tax, tax risks, tax security methods, tax burden, tax security objects, tax security subjects, minimization of tax risks.

Nosov Alexander Leonidovich,

Doctor of economic Sciences, Ph.D.,

Professor of the Department of Marketing and Strategic Analysis,

Vyatka State Agricultural Academy,

Russia, Kirov

E-mail: logistic_vgu@mail.ru

INNOVATIVE ASPECTS OF THE EDUCATION SYSTEM

Considered the innovative aspects of education, opportunities of information and communication technologies in education, the key points of interaction of subjects and objects of education. Noted the need to maintain of educational and cognitive components in the information education.

Keywords: education innovation, information society, information technology problems.