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I. SCIENCE NEWS AND EDUCATION |
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1.1. Goncharenko Lyubov Ivanovna, Ivanov Yuriy Borisovich, Mayburov Igor Anatolievich, Tarangul Lyudmila Leonidovna THE FIFTH UKRAINIAN-RUSSIAN SYMPOSIUM: THEORY AND PRACTICE OF TAX REFORM Goncharenko Lyubov Ivanovna, Doctor of Economics, Professor, Honored Worker of Higher School of the Russian Federation, Vice-rector for graduate and postgraduate, Head. Department of Taxes Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: goncharenko@fa.ru Ivanov Yuriy Borisovich, Doctor of Economics, Professor, Deputy. Director of Scientific Research Center Industrial Development Problems of NAS of Ukraine, Head. Department of Taxation Kharkov National Economic University, Kharkov, Ukraine, E-mail: ivn77@bk.ru Mayburov Igor Anatolievich, Doctor of Economics, Professor, Head. Department of Financial and Tax Management Ural Federal University named after the first President of Russia B.N. Yeltsin, Ekaterinburg, Russia, E-mail: mayburov@ustu.ru Tarangul Lyudmila Leonidovna, Doctor of Economics, Professor, Vice-Rector National University of State Tax Service of Ukraine, Ukraine, Irpin, E-mail: tarangul_216@ukr.net An overview of held of the Fifth Ukrainian-Russian symposium with tax analysis of the factors increasing the mutual interest of specialists in research in the field of taxation, the key ideas of the reports, practical recommendations based on the discussion. Keywords: tax symposium report, tax reform, tax policy, topical issues of taxation and tax administration solutions.
1.2. Hanafeev Albert Faridovich "ABOUT THE INTERNATIONAL ASSEMBLY OF TAX ADVISERS" Hanafeev Albert Faridovich, participant of IASC 2013, Ph.D., Director of "Scientific Consulting Center", Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com An overview of held of the International Assembly tax advisers - IASC 2013 in St. Petersburg. Named the participants and a brief analysis of the topics of reports.
1.3. Gunyavina Ntatlya Leonidovna ABOUT OFFSITE MEETINGS UMO IN ANAPA AND ASTRAKHAN Gunyavina Ntatlya Leonidovna, Ph.D., director of the Center for Support of Russian universities UMO on education in finance, accounting and the global economy Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: umo@fa.ru Overview retreats held annual meetings of the Methodological Association of Russian universities on education in finance, accounting and the world economy in the cities of Anapa and Astrakhan with the analysis presented to discuss the report and the resolutions adopted. Keywords: EMA, members, universities, education, standards, programs.
1.4. Melnik Margarita Viktorovna ABOUT TEXTBOOK EDITED BY PROF. SD RESNICK "MANAGEMENT OF ECONOMIC SAFETY OF HIGHER EDUCATIONAL INSTITUTIONS" Melnik Margarita Viktorovna, Doctor of Economics, professor of Auditing and control Chair Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: eaa@fa.ru
1.5. Pavlova Lidiya Petrovna ABOUT THE NEW TEXTBOOK "TAX ADMINISTRATION" Pavlova Lidiya Petrovna, Doctor of Economics, Professor of Taxes and Taxation Chair Financial University under the Government of the Russian Federation, Honored Scientist of Russia, Russia, Moscow, E-mail: mcni@fa.ru
1.6. Ajupov Aydar Ayratovich ABOUT THE MONOGRAPH OF KURMANOVA D.A. "INSTITUTIONALIZATION MECHANISM OF FINANCIAL MARKET UNDER GLOBALIZATION " Ajupov Aydar Ayratovich, Doctor of Economics, overall economic disciplines chair Director of the Institute of Continuing Education, Kazan (Volga) Federal University
II. FISCAL POLICY AND PRACTICE OF TAX ADMINISTRATION 2.1. Panskov Vladimir Georgievich ON SOME QUESTIONS OF EFFECTIVENESS OF TAX BENEFITS IN THE RUSSIAN TAX SYSTEM Panskov Vladimir Georgievich, Doctor of Economics. Sciences, Professor, Honored Economist of the Russian Federation, State Tax Counselor I rank, Professor of Finance University under the Government of the Russian Federation, Russia, Moscow, E-mail: 5868116@mail.ru Article is devoted to one of the least studied and most of the discussion of the problem in the theory and practice of taxation - tax benefits. In this article are proposed measures to improve the conceptual apparatus, improving the organization of control and accountability, improve efficiency provided of tax preferences. Keywords: tax relief, the effectiveness of tax incentives, tax expenditures, statistical reporting, performance audit, tax reporting, budget revenues.
2.2. Novoselov Konstantin Viktorovich METHODOLOGICAL INNOVATIONS IN THE CALCULATION AND OF PAYMENT OF INCOME TAX OF ORGANIZATIONS Novoselov Konstantin Viktorovich, Deputy Head of the Control Department of the Federal Tax Service of the Russian Federation State Advisor 3rd class, Ph.D., Associate Professor, Chair of Taxes Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: const75@mail.ru Considered the legislation made changes in the procedure of calculation and payment of tax on profits related to: the accrual of depreciation on fixed assets, expanding the list of types of intangible assets recognized for the purpose of calculating income tax, as well as clarifying the procedure for formation of initial value of the property created using public funds. Keywords: income tax, fixed assets, amortization of intangible assets, property tax base.
2.3. Hanafeev Farid Fayzrahmanovich INFORMATIONAL SUPPORT OF TAX ADMINISTRATION Hanafeev Farid Fayzrahmanovich, Head of the Federal Tax Service of the Republic of Mari El, Doctor of Economics. , Professor, Department of Taxes and Taxation Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: u12@r12.nalog.ru Considers the main activities of Russian tax authorities in the information that is required to implement the functions of tax administration. The characteristic of federal information systems address (FIAS) and the principles of its formation, as well as systems of interdepartmental electron interaction (SMEV), to which is the Federal Tax Service of Russia. Keywords: tax administration, information resources, the tax authorities, the exchange of information.
2.4. Mironova Olga Alekseevna, Karataev Aleksey Sergeevich DEVELOPMENT OF INTERNATIONAL ACTIVITIES RUSSIAN TAX AUTHORITIES Mironova Olga Alekseevna, Doctor of Economic, Professor, Head of Department of Accounting and Auditing Volga State Technological University, Russia, Yoshkar-Ola E-mail: nkc.yola @ gmail.com Karataev Aleksey Sergeevich, Doctor of Economics, Associate Professor, Head of the Department of Finance, monetary Surgut State University Khanty - Mansiysk Autonomous Okrug – Yugra, Russia, Surgut, E-mail: karataev86@mail.ru The basic directions of activity of international and intergovernmental organizations in the tax area, problems solved at the international level in the field of transfer pricing for tax purposes. Keywords: tax authorities, international and intergovernmental organizations, transfer pricing, foreign experience, tax control.
2.5. Boboshko Natalia Mikhaylovna DEVELOPMENT STRATEGY OF THE REAL ESTATE TAXATION OF ORGANIZATIONS AND INDIVIDUALS Boboshko Natalia Mikhaylovna Doctor of Economics. Sciences, Department of Finance and Economic Analysis Russian Ministry of Internal Affairs of Moscow University, Russia, Moscow, E-mail: v.boboshko @ mail.ru Problems associated with the work being done to introduce a new tax on real estate organizations and real estate tax individuals. Keywords: real estate, facilities, taxation, cadastral valuation, tax risks.
2.6. Ryzhakov Evgeniy Dmitrievich STABILITY OF FISCAL POLICY AS A RESULT OF BALANCED ADOPTION OF ADMINISTRATIVE DECISIONS Ryzhakov Evgeniy Dmitrievich, Doctor of Economics, Professor, Department of Economics and Finance Volga State Technological University, Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com The article considers the problem of improving the sustainability of fiscal policy in the region. The characteristic of the changing socio-economic obstanov matches in the country, which determines the importance and necessity of social activities and economic system for a long period to achieve the set goals based on historical data and future development of plans , taking into account the various internal and external factors. Keywords: fiscal policy , strategy, regional development, retract rospektivny data analysis, financial decisions , the regional budget .
2.7. Mironova Irina Borysivna FISCAL POLICY AND ENFORCEMENT OF ITS IMPLEMENTATION IN THE FORECAST PERIOD Mironova Irina Borysivna, Ph.D., Professor, First Vice-Rector for Academic Affairs Khabarovsk State Academy of Economics and Law Russia, Khabarovsk, E-mail: mironova@ael.ru The features of the implementation of tax policies related to the effective tax control measures. Posed the problem of the formation of the institutional, legal and regulatory and methodological support realization of tax policy as key elements of its conceptual model. Keywords: scenarios of socio-economic development, tax policy, tax control software.
2.8. Feoktistova Tatyana Victorovna TAX STIMULATION OF CONVERGENCE PROCESSES IN SCIENCE AND BUSINESS Feoktistova Tatyana Victorovna, Ph.D., Associate Professor Kursk branch of the Financial University under the Government of the Russian Federation Russia, Kursk E-mail: feoktistova20@yandex.ru The article analyzes the problems of tax incentives for innovative activities of manufacturing companies and educational institutions. Offered tax regime for innovative companies, which allows to reduce the tax burden and implement a comprehensive approach to fostering innovation development of various sectors of the economy. Keywords: innovation, tax regulation, convergence, integrated approach.
2.9. Chesnokova Natalia Vladimirovna IMPROVING TAX POLICY AND IMPLEMENTATION MEASURES IN IDENTIFYING AND LEGALIZATION OF TAX BASES Chesnokova Natalia Vladimirovna, Ph.D., assistant professor of economics chair Mari State University, Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com Considered legal and regulatory requirements for combating legalization (laundering) of proceeds from crime and control the work of the commissions to identify and legalization tax base of taxpayers. Disclosed the content of analytical support control measures. Keywords: tax policy, the legalization of tax bases, ensuring analytical work commissions.
2.10. Hanafeev Albert Faridovich TAX REGULATION OF SMALL AND MEDIUM BUSINESS IN RUSSIA Hanafeev Albert Faridovich, Ph.D., director of "Scientific Consulting Center", Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com Considered legislative framework implementing policy measures for small and medium-sized businesses, new opportunities individual entrepreneurs associated with the use of the patent system of taxation. Keywords: small and medium enterprises, individual entrepreneur, software, development directions.
2.11. Mironov Aleksey Aleksandrovich PROBLEMS OF REGIONAL DEVELOPMENT AND FEATURES FORECASTED ASSESSMENT OF THEIR POTENTIAL TAX Mironov Aleksey Aleksandrovich, Ph.D., economist 2nd category department of economic National Bank of the Republic of Mari El Bank of Russia Russia, Yoshkar-Ola, E-mail: logrus8350@gmail.com The features of regional development associated with the presence of imbalances influenced by various factors. Development priorities highlighted in the Volga Federal District and their dependence on budgeting and tax capacity . The design procedure of macroeconomic factors influencing the growth of tax revenues , providing tax authorities informative decisions made in the management of tax potential . Keywords : region, function development , tax potential , assessment, prediction .
III. INNOVATIVE ENVIRONMENT AND FINANCIAL MANAGEMENT
3.1. Klyuyev Igor Victorovich INTERNAL CONTROL SYSTEM AS AN INSTRUMENT OF BANK MANAGEMENT Klyuyev Igor Victorovich, Ph.D., assistant professor of accounting and auditing chair Volga State Technological University, Russia, Yoshkar-Ola, E-mail: igor_mail01@mail.ru The most important items of the organization and assessment of internal control in credit institutions as an institution to ensure the effectiveness of the functioning of the credit organization and implementation of strategic development goals. Keywords: credit institutions, the Internal Control, monitoring the effectiveness of the internal control system, the balanced scorecard.
3.2. Kurmanova Diana Ashatovna MECHANISM OF STRATEGIC DEVELOPMENT OF FINANCIAL MARKET Kurmanova Diana Ashatovna, Ph.D., assistant professor of finance, monetary and economic security chair Ufa State Aviation Technical University, Russia, Ufa, E-mail: kdiana09@mail.ru Discusses current issues of formation mechanism of strategic development of the financial market, including market forms, self-regulatory tools and state regulation of financial institution processes in the economy. Keywords: financial market, strategic development, government regulation, market self-regulation.
3.3. Grigorieva Svetlana Vladislavovna RISK ASSESSMENT OF STRATEGIC STABILITY OF COMPANIES USING FUZZY SETS THEORY Grigorieva Svetlana Vladislavovna, Ph.D., the applicant chair of accounting and auditing Volga State Technological University, Russia, Yoshkar-Ola, E-mail: kbua@volgatech.net On the basis of the methodology of fuzzy multiple-smiling descriptions considering risk assessment of strategic stability of the motor company. Keywords: strategic stability risks, fuzzy set theory, evaluation stages.
3.4. Murzaev Sergey Viktorovich RISK-BASED APPROACH TO PRICING OF BANK LOANS: SUMMARY AND RESULTS OF IMPLEMENTATION Murzaev Sergey Viktorovich, postgraduate student of chair information systems in economics Volga State Technological University, Russia, Yoshkar-Ola, E-mail: myrzaev@yandex.ru. Presented a risk - based system of pricing loans , comprising the elements as a method of assessing the risk of the loan portfolio , forecasting tools speakers placed and borrowed funds , a methodology to assess the effectiveness of a commercial bank , a technique adjustments in interest rates through the use of coefficients of elasticity of demand for banking price analysis and weighted average interest rates . The process of determining rates on borrowed funds and placed considered as the solution of linear programming. Keywords: credit risk, pricing, credit VaR, a group of related borrowers, banking elasticity of demand for product price.
3.5. Novoselova Olga Alekseevna CONCEPT OF RESERVATION AND ITS ROLE IN THE INFORMATION MANAGEMENT OF THE COMMERCIAL BANKS Novoselova Olga Alekseevna, postgraduate student of Taxes Chair Volga State Technological University, Russia, Yoshkar-Ola, E-mail: noa@yos.gazprombank.ru Considered the author's position in respect of redundancy as a method of risk management. A theoretical analysis of the category of "reserves". Highlighted the importance of redundancy to inform managers of banks, which are associated with risk management. Keywords: allowance, classification, banking risks, active and passive operations, information management software.
3.6. Goretov Igor Nikolayevich THEORETICAL ASPECTS OF FINANCIAL MANAGEMENT In CLUSTERS OF REGIONAL ECONOMY Goretov Igor Nikolayevich, Doctor of Economic, Associate Professor, Deputy General Director of LLC "Burvodstroy", Russia, Yoshkar-Ola, E-mail: burvodstroy@list.ru Article is devoted to the important issue of financial stability not only of the individual enterprise, but a whole cluster of poultry and even the region, if it has a clear agricultural orientation. Methods and conclusions presented in this article are common to most of the poultry sector enterprises. Keywords: financial management, financial services, financial risk management, regional cluster.
3.7. Tsaregorodcev Dmitriy Igorevich ROLE OF LEASING IN SCIENTIFIC AND TECHNOLOGICAL DEVELOPMENT OF ECONOMY Tsaregorodcev Dmitriy Igorevich, postgraduate student of chair of accounting and auditing Volga State Technological University, Russia, Yoshkar-Ola, E-mail: kbua@volgatech.net The prospects for long-term scientific and technological development, the priority sectors of the economy. Highlighted as one of the mechanisms of realization of long-term projects the possibility of further improvement and use of leasing. The essence of leasing and leasing activity at the present stage. Keywords: options for development, innovation, investment, leasing.
3.8. Chagin Denis Valerievich ORGANIZATIONAL AND METHODOLOGICAL PREREQUISITES FOR THE REALIZATION INVESTMENT PROJECTS IN CAPITAL INVESTMENT Chagin Denis Valerievich, graduate student of accounting and auditing chair Volga State Technological University, Russia, Yoshkar-Ola, E-mail: chagindv@mail.ru Grounded three groups prerequisites implementation of investment projects related to: the nature of agreements defining the relationship of subjects of investment and construction activities, formation of information in the process of implementation of the agreements, the choice of funding sources. Disclosed the contents of each background, shows their importance. Keywords: investment, implementation of the agreement, the subjects of investment and construction activities, relationships, project financing.
3.9. Maloletko Alexander Nikolayevich, Maloletko Natalia Evgenievna PROBLEMS OF ECONOMIC SECURITY IN HOTEL BUSINESS COMPANIES IN THE IMPLEMENTATION OF INNOVATION Maloletko Alexander Nikolayevich, Doctor of Economics, Professor of Management and Business Technology Chair Russian State University of Tourism and Service, Russia, Moscow, E-mail: shadow.economy @ gmail.com Maloletko Natalia Evgenievna, PhD, Lecturer of Department of Computer Science and Mathematics Russian Ministry of Internal Affairs of Moscow University, Russia, Moscow, E-mail: 1102505@mail.ru The problems of economic security in the hotel business conditions, implementation of innovations. Parallels between innovation and the development of new extraction technologies "shadow" incomes in the hotel business. Keywords: innovation, "shadow" innovation, economic security, hospitality.
3.10. Yatsenko Anatoliy Yurievich MANAGEMENT DYNAMICS OF SOCIAL AND ECONOMIC SYSTEMS IN INNOVATIVE ECONOMY Yatsenko Anatoliy Yurievich, Doctor of Physical and Mathematical Sciences, Professor of Theoretical Physics Chair Mari State University, Russia, Yoshkar-Ola, E-mail: yatayu@inbox The article presents a possible algorithm promising approaches to the description of socio-economic systems based on the use of mathematical models describing the dynamics of socio-economic systems and the use of results-oriented decision-makers within the innovation economy. Keywords: innovation economy, socio-economic systems, algorithm, dynamics control, decision support system.
3.11. Gireva Irina Vladimirovna FROM INDUSTRIAL ESPIONAGE TO BENCHMARKING Gireva Irina Vladimirovna, postgraduate student of Chair of Accounting and Economic Analysis Samara State University of Economics, Samara, Russia, E-mail: igireva@yandex.ru Modernity actualizes the problem of getting targeted information on the activities of economic entities, economic intelligence becomes part of the system to ensure competitive advantage. Distinctive features of industrial espionage, competitive intelligence and benchmarking determine their capabilities and applications. Keywords: benchmarking, imitation, innovation, information, competitiveness, competition, competitive advantage, competitive intelligence, industrial espionage.
3.12. Suvorova Alevtina Pavlovna SYSTEM PRINCIPLES OF SELECTION DIRECTIONS OF ACTIVIZATION OF INNOVATION ACTIVITIES OF THE REGION Suvorova Alevtina Pavlovna, Doctor of Economics, Professor, Department of Management and Business VPO "Volga State Technological University", Russia, Yoshkar-Ola, E-mail: saprof@mail.ru The article presents the conceptual provisions convert scientific innovation sphere in the region. Theoretical approaches identified objective trends, factors that are considered as the scientific basis for the transformation of the innovation sphere region. The main directions of innovation activity in the region. Keywords: innovation sphere, the structure of the innovation sphere, systemic-functional method, vectors of innovation sphere, activation of innovation
IV. Инновации в учете, анализе, контроле и аудите
4.1. Fomin Vladimir Petrovich CALCULATION OF THE NUMBER VALUE OF THE UNDERLYING PROPORTIONS IN THE BALANCED SCORECARD (BSC) DEVELOPMENT ORGANIZATION Fomin Vladimir Petrovich, Doctor of Economics, professor of accounting and economic analysis chair Samara State University of Economics, Samara, Russia, E-mail: fominvp@mail.ru,
4.2. Svetlana Valentinovna Pankova NEW APPROACHES TO UNDERSTANDING OF ACCOUNTING OBJECTS Svetlana Valentinovna Pankova, Doctor of Economics, professor of accounting, analysis and audit Orenburg State University, Russia, Orenburg, E-mail: panksv@mail.ru Examined the composition and content of the main categories which are the subject of accounting, basic definitions are given options of accounting entities in terms of national accounting practices and International Financial Reporting Standards. The features in the approaches to the definitions specific to the activities of the expanded range of economic entities controlled by the law. Keywords: accounting items, federal accounting standards, international accounting standards, the public sector.
4.3. Vasilchuk Olga Ivanovna MANAGEMENT AND ACCOUNTING OF OPERATIONS for employee motivation aimed at optimizing BUSINESS Vasilchuk Olga Ivanovna, Doctor of Economics, Professor, Head of Accounting, analysis and audit chair Volga State University of Service, Russia, Tolyatti, E-mail: famvas@yandex.ru The article examines the accounting for employee benefits under IFRS and Russian standards, identified fundamental differences. Proposed draft regulations on accounting "Accounting for Employee Benefits." Also studied incentives for employees and their application in the workplace. Keywords: accounting, compensation, promotion, system KPI, personnel management
4.4. Manyaeva Vera Alexandrovna SYSTEM OF STRATEGIC MANAGEMENT AND CONTROLLING FOR PROFIT ORGANIZATIONS Manyaeva Vera Alexandrovna, Doctor of Economics. , assistant professor of accounting and economic analysis Samara State University of Economics, Samara, Russia, E-mail: manyaeva58@mail.ru In today's economic conditions, management system is a commercial organization includes two complementary kinds of management activities - strategic management and the current (operational) management. Control of any object and in the strategic management and operational (current) use the basic and specific functions. In strategic management can not do without controlling - system, coordinating general and specific management functions. Great importance is the selection of strategic controlling instruments which allow to diagnose the early stages of bias in the process of achieving the strategic goals and their causes. Keywords: strategic and operational management, controlling, strategic controlling, management, accounting, monitoring, analysis, planning.
4.5. Kurochkina Irina Petrovna THEORETICAL BASIS OF ACCOUNTING FOR PRODUCTION PROCESS Kurochkina Irina Petrovna, Doctor of Economics, Associate Professor, Head of the Department of Accounting and Auditing Yaroslavl State University named after PG Demidova, Russia, Yaroslavl, E-mail: ipkurochkina@yandex.ru Based on the analysis of the classical economic theory approaches the issues to mainstream production process, the conceptual foundations of managerial accounting and production types, their comparative characteristics. Presents the author's model of information system program-oriented accounting. Keywords: production, management accounting, manufacturing process, program production, program-based accounting.
4.6. Andreeva Svetlana Vladimirovna ALLOCATIVE EFFICIENCY OF FUNCTION-ORIENTED ACCOUNTING SYSTEM OF SMALL COMPANIES Andreeva Svetlana Vladimirovna, Ph.D., Associate Professor of Accounting and Economic Analysis chair Samara State University of Economics, Samara, Russia, E-mail: apollonia63@mail.ru Limited resources of small businesses do not allow to form a full functionally oriented accounting system. The article suggested the formation of allocative small business accounting system, showing the balance between limited resources and its ability to generate sufficient accounting information resources. The main directions of improving allocative small business accounting system in order to ensure its effective functioning. Keywords: small business accounting system, function-oriented accounting system, accounting system allocative, allocative efficiency of the accounting system.
4.7. Igoshina Natalia Aklimovna IMPROVEMENT OF CASH FLOW ADMINISTRATIVE CONTROL IN HOUSING AND COMMUNAL SERVICES MANAGING ORGANIZATIONS Igoshina Natalia Aklimovna, Ph.D., assistant professor of accounting and economic analysis chair Samara State University of Economics, Samara, Russia, E-mail: bume63@mail.ru The approaches to the organization of management control systems in managing cash flows organizations utilities. Defined control functions for the effective use of cash and cash flows. Keywords: Housing management organizations, management accounting, management control, monitoring cash flows, controls, control objectives, controlled performance, responsibility centers.
4.8. Naumova Olga Aleksandrovna RELATIONSHIP ONFARM ECONOMIC INSTRUMENTS IN ANALYSIS OF COMPANY ACTIVITY Naumova Olga Aleksandrovna, PhD, senior lecturer Accounting and Economic Analysis chair Samara State University of Economics, Samara, Russia, E-mail: naumovaoa@gmail.com Considered currently used in the analysis of financial and economic activity types of economic instruments: financial, operational and integrated. The notions of "lever effect", the method of their calculation, the relationship, as well as options for use in the modern management of resources at the micro level. Keywords: economic leverage, financial leverage, financial leverage, operating leverage, the effect of the production arm. Integral lever financial analysis of the company.
4.9. Loginova Nadezhda Vyacheslavovna, Ovechkina Olga Nikodimovna ACCOUNTING STATEMENTS IN THE SYSTEM OF INFORMATION PROVISION OF ASSESSMENT PERFORMANCE OF THE BUDGET INSTITUTIONS Loginova Nadezhda Vyacheslavovna, Ph.D., assistant professor of accounting and auditing chair Volga State Technological University, Russia, Yoshkar-Ola, E-mail: senadi@mail.ru Ovechkina Olga Nikodimovna, Ph.D., assistant professor of accounting and auditing chair Volga State Technological University Russia, Yoshkar-Ola The requirements imposed on the financial statements of public institutions in connection with the ongoing reform of the Russian Federation in the public sector. Keywords: budgetary institutions, accounting, financial reporting, international financial reporting standards of the public sector.
4.10. Korotkova Alevtina Vasilievna, Mirgorodskaya Tatyana Vasilievna METHODOLOGICAL FOUNDATIONS OF INTERNAL AUDIT IN HOLDING TYPE ORGANIZATIONS Korotkova Alevtina Vasilievna, Doctor of Economics, Associate Professor, Professor of the Department of Taxes and Taxation Volga State Technological University, Russia, Yoshkar-Ola, E-mail: akorot_59@mail.ru Mirgorodskaya Tatyana Vasilievna, Ph.D., professor of accounting chair Moscow State University of Technologies and Management Named after K.G. Razumovsky, Russia, Moscow, E-mail: mif02@mail.ru The questions of organization and methodological support of the internal audit in relation to holdings. Specificity and management organizations holding type determines new requirements for internal audit, it transforms the problem in relation to the problems of the current administration. Keywords: holding up, monitoring, internal audit.
4.11. Shilova Lyubov Fedorovna, Mirgorodskaya Marina Gennadevna A SYSTEM OF PRINCIPLES, ITS DEVELOPMENT BASED ON THE CONCEPT MAINTAINING THE BALANCE AND CONTEMPORARY APPLICATIONS Shilova Lyubov Fedorovna, Doctor of Economics. Sciences, Professor, Head of Accounting and Auditing Chair Tyumen State University, Russia, Tyumen Mirgorodskaya Marina Gennadevna, Ph.D., applicant of the accounting and auditing chair Volga State Technological University Russia, Yoshkar-Ola, E-mail: mif02@mail.ru Considers the model of the interaction between the basic elementsof maintaining the balance, among which the principles are in a key position. Considered postulates known history of accounting used for the organization of accounting operations and procedures. Outline the characteristics of transformation of modern accounting principles. Keywords: maintaining the balance, accounting, reporting, principles.
4.12. Yakovleva Liliya Yakovlevna CURRENT ISSUES OF REFLECTION OF RENT IN THE FINANCIAL STATEMENTS Yakovleva Liliya Yakovlevna, Ph.D., assistant professor of accounting and auditing Volga State Technological University, Russia, Yoshkar-Ola, E-mail: kbua@volgatech.net The article explores approaches to accounting and financial reporting purposes rental operations. A comparative analysis of Russian and international accounting standards and distinctive. Keywords: operating leases, finance leases, financial reporting, international financial reporting standards.
4.13. Tatarovskiy Yuri ASSAY BASED ON THE RELATIONSHIP OF KEY INDICATORS OF FINANCIAL CONDITION Tatarovskiy Yuri, postgraduate student of the Department of Accounting and Economic Analysis Samara State University of Economics, Samara, Russia, E-mail: tatarovsky.yury @ yandex.ru Examined the relationship of indicators of financial condition, which play an important role in the financial analysis company. A model of the relationship of indicators of financial condition. Keywords: financial analysis, financial condition of the company, controlling.
4.14. Elshanskaya Darya Alexandrovna COMPREHENSIVE APPROACH TO ACCOUNT REFLECTION TRANSACTION COSTS OF OUTSOURCING AGREEMENTS AT ENTERPRISES RAILWAYS Elshanskaya Darya Alexandrovna, lecturer at Samara State University of Railways, Samara, Russia E-mail: elshanskaya88@gmail.com Disclosed the nature of transaction costs, the mechanism of their accounting and control of the stages of the contractual process outsourcing. Keywords: transaction costs, outsourcing, institutional theory, railway transport.
4.15. Zykova Natalia Pavlovna ANALYTICAL TOOLS AND ITS USE IN AUDIT OF INDUSTRIAL ORGANIZATIONS Zykova Natalia Pavlovna, postgraduate student of the Department of Accounting Tyumen State University, Russia, Tyumen, E-mail: nkc.yola @ gmail.com The possibilities of providing analytical procedures used in the course of auditing. The characteristic of descriptive, predictive and normative and related tools designed to get the most objective information for audit purposes. Keywords: analytical procedures, methods of analysis, models, key performance indicators, factors of development.
4.16. Aboyantseva Larisa Leonidovna, Tsapaeva Svetlana Radifovna GOODWILL AS OBJECT OF ACCOUNTING ESTIMATES AND ITS FEATURES Aboyantseva Larisa Leonidovna, Ph.D., Director General of "ALL-consulting Russia, Tyumen E-mail: all.64 @ mail.ru Tsapaeva Svetlana Radifovna, postgraduate student of the Department of Accounting and Auditing Volga State Technological University, Russia, Yoshkar-Ola, E-mail: kbua@volgatech.net The essence and the need for reporting organization goodwill. Based on a study of existing approaches and foreign experience outlined a mechanism for assessing goodwill. Keywords: goodwill, statements, information, risks assessment.
4.17. Tereshina Vlada Valerievna ECONOMIC POLICY AS A MEASURE OF LEGAL REGULATION OF SMALL AND MEDIUM BUSINESS Tereshina Vlada Valerievna, Ph.D., assistant professor of accounting and auditing chair Volga State Technological University Russia, Yoshkar-Ola, E-mail: vlada0108@mail.ru The problems of state regulation of business and the direction of the priority development of small and medium-sized businesses. Keywords: entrepreneurship, government regulation, economic reforms, development directions.
4.18. Sheremetyev Artem Olegovich PREDICTIVE ANALYSIS BASED ON THE COMBINED LEADING INDICATORS Sheremetyev Artem Olegovich, Ph.D., assistant professor of accounting and auditing chair Volga State Technological University, Russia, Yoshkar-Ola, E-mail: artsher@bk.ru The problem of predictive analytics, solved in the national practice in this article highlights a new way. The author's approach to developing a comprehensive leading indicators for predicting turning points in the development of the organization. Keywords: predictive analysis, economic potential, stage, cyclical fluctuations, leading indicators, the cumulative leading indicators, life cycles.
4.19. Ivanova Irina Leonidovna METHODOLOGICAL ASPECTS OF THE ACCOUNTING AND ANALYTICAL MAINTENANCE OF MANAGEMENT THE LEASED ASSETS Ivanova Irina Leonidovna, Competitor of the Department of Accounting and Auditing Volga State Technological University, Russia, Yoshkar-Ola, E-mail: kbua@volgatech.net The features excluding leasing assets, related to the recognition of a finance lease, lease payments calculation features and IFRS. Keywords: finance lease, lease payments, the fair value, real estate.
V. Развитие экономического образования
5.1. Melnik Margarita Viktorovna BASIC DIRECTIONS OF POSTGRADUATE TRAINING Melnik Margarita Viktorovna, Doctor of Economics , professor of "Audit and Control" Financial University under the Government of the Russian Federation ", Russia, Moscow, E-mail: eaa@fa.ru The analysis of the development of post-graduate training, and the main directions of the graduate in the innovation economy in research, postgraduate cooperation with research departments of universities and independent work. Keywords: science, graduate studies, communications integration, innovation, scientific research, independent work.
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