CONTENTS
ECONOMIC THEORY
Mandron V.V., Zverev A.V., Mishina M. Yu. Financial market: conceptual approaches to the interpretation of the economic category
ECONOMIC POLICY
Uvarova GG, Sergienko VV. The problem of implementing inclusive growth in the face of uneven economic development
Chukaev A. N. Theoretical issues and practical aspects of regional investment projects
Yakovenko N. A., Voronov A. S. Stimulation of innovation-oriented structural changes in the Russian agri-food complex
Salov N. A. Outsourcing as a tool to improve the efficiency of projects for developing information systems of economic entities
Yuzhda A. A. Forms of innovation infrastructure in the Russian Federation
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Oleinik A.N., Mirzoyan G.N., Getmanchuk A.S., Sorokina E.A. Analysis of productivity and remuneration in agricultural organizations
PROBLEMS OF MANAGEMENT
Akhmadov F. M., Smirnova E. E. Actual issues of the organization of tax control in the Irkutsk region
Gurova Yu. A., Ibragimova R. M., Muratova L. I., Fokin A. S. Labor stimulation in innovative projects
Podbornova E. S. A model for increasing the efficiency of the functioning of automotive enterprises with the introduction of innovations
Sevostyanova I.I., Basieva L.V. Essence and legal base of training, advanced training and promotion of personnel in the municipal service
Akobyan N. G., Smirnova E. E. Regional aspects of tax control
Novikov A.I., Saveliev I.I., Sazhenova E. Yu., Sharkov A.M. Construction of a problem-management matrix of environmental well-being in Russia
Vetrova I.F., Melnik M.V., Vetrov A.V. Methodology for monitoring the activities of universities using an open 3-D model
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Katkov Yu. N., Galkin M.S., Mendes O. L. Forecasting the necessary investment volume to ensure global average growth rates of the Russian economy based on mathematical models
Amirkhanyan L. S., Vasiliev I. I. Problems of competition of banks with fintech projects
Tokaeva S. K. Problems of determining value and taxation in the digital economy
Gribanova N.V., Vladimirova A.S., Solomina E.O. Comprehensive assessment of the potential of subjects of the North-West Federal District in the context of the formation of an innovative model for the development of the national economy of the Russian Federation
Starodubova N. N., Akhmadeeva A. O. Evaluation of the effectiveness of the functioning of the national payment system at the regional level
Necheuhina N. S., Russkaya E. A. Depreciation of fixed assets after capital investments
Kormishkin E. D., Gorin V. A. Forecasting the dynamics of gross regional product taking into account recycling of resources
Lizina OM The scale of the shadow economy in the industrial production of the Republic of Mordovia
Gnilomedov E. V., Khripunova A. S. Features of the functioning of innovative ecosystems of Russian oil and gas companies in the context of building a national innovation ecosystem in the Russian Federation
DEVELOPMENT OF EDUCATIONAL PROGRAMS
Arutyunova A. E., Smirnova E. V. Tools for the development of creative potential of a person at classical universities as the core of the educational process mechanism
Filippov D.V. Organization positioning in the region's transport education market using a modified three-dimensional matrix model
FINANCIAL MARKET: CONCEPTUAL APPROACHES TO INTERPRETING THE ECONOMIC CATEGORY
author
V.V. MANDRON, A.V. ZVEREV, M. Yu. MISHINA
abstract
The role of the effectively developed infrastructure of the financial market in the formation of the competitiveness of the national economic system and the growth of the productivity of production sectors is quite high. Based on its functional characteristics, the financial market mobilizes free capital and operates through redistribution. With the help of financial instruments, there is a movement of money capital, which ensures economic growth. The article presents a detailed study of the fundamental positions that contribute to a more accurate understanding of this economic category. The article discusses the main approaches existing in Russian and foreign schools to the definition of the term “financial market: legal, institutional, structurally oriented; functional target. The characteristic of each approach is given, the general structure and individual elements of the financial market are considered.
keywords
money capital, financial market instruments, capital mobilization, capital market, financial market, stock market, market participants.
THE PROBLEM OF IMPLEMENTATION OF INCLUSIVE GROWTH IN THE CONDITIONS OF UNEQUALITY OF ECONOMIC DEVELOPMENT
author
G. G. UVAROVA, V.V. SERGIENKO
abstract
The article substantiates the author's approach to the analysis of inclusive economic growth and its factors in the face of uneven economic development. The importance of the main trends in the development of the modern economy is revealed, including digitalization and the use of information technologies as conditions for ensuring the sustainability of inclusive growth.
keywords
digitalization, inclusive growth, uneven economic development, clustering, assessment of GDP dynamics by PPP, economic policy, innovation, ICT technology.
THEORETICAL ISSUES AND PRACTICAL ASPECTS OF REGIONAL INVESTMENT PROJECTS
author
A. N. CHUKAEV
abstract
Stimulating the economic activity of the region is the main goal of the state system of regulating investment activity, which makes it possible to find the necessary investment volumes using various methods of mobilizing financial sources through development budgets and banks by providing state guarantees. National monetary policy is an instrument of a favorable investment climate, whose improvement requires continuous monitoring in order to determine the most significant factors affecting the lending conditions of regional investment and innovation processes.
keywords
investment process, regional development, innovative development, regulation, economic processes.
STIMULATION OF INNOVATIVE-ORIENTED STRUCTURAL CHANGES IN THE AGRICULTURAL COMPLEX OF RUSSIA
author
N. A. YAKOVENKO, A. S. VORONOV
abstract
The article substantiates the need for the transition of the agri-food complex of Russia to an innovative development model, which will increase its competitiveness in the face of new challenges and restrictions. The essence of innovatively oriented structural changes in the agri-food complex is determined, the need for a systematic approach to the modernization of the complex is proved. The priorities of innovative transformations in the agri-food complex based on a systematic approach are justified. The assessment of innovative activity of organizations of the agri-food complex at all stages of the reproduction process is given. The factors restraining innovation processes in the complex, the main of which is limited investment, are identified. The main directions of improving the state innovation-oriented structural policy in the agricultural sector based on the development of project management are identified.
keywords
agri-food complex, structural shift, innovation, government regulation, investment, project management.
OUTSOURCING AS A TOOL FOR IMPROVING THE EFFECTIVENESS OF PROJECTS FOR THE DEVELOPMENT OF INFORMATION SYSTEMS OF SUBJECTS OF ECONOMIC ACTIVITY
author
N. A. SALOV
abstract
In this paper, we consider the role and place of IT outsourcing in projects for the development and maintenance of information systems of economic entities as one of the tools to increase their effectiveness.
keywords
IT outsourcing; project management; IT project development and maintenance of information systems.
FORMS OF INNOVATIVE INFRASTRUCTURE IN THE RUSSIAN FEDERATION
author
A. A. Yuzhda
abstract
The paper discusses in detail examples of forms of innovative infrastructure that have received the greatest development in Russia and describe the features of their functioning and the problems that inhibit their development. The author reveals that in innovative business systems such a feature as a multicultural environment is clearly pronounced, and territories of priority development are a vivid confirmation of this.
keywords
infrastructure, innovation, business, special economic zone, territory of priority development.
ANALYSIS OF PRODUCTIVITY AND PAYMENT OF LABOR IN AGRICULTURAL ORGANIZATIONS
author
A. N. OLEYNIK, G. N. MIRZOYAN, A. S. GETMANCHUK, E. A. SOROKINA
abstract
This article analyzes the security of the organization with labor resources and reveals their structure. To increase the reserve of working time, the effectiveness of the use of working time is considered. The factors of increasing labor productivity are identified, as well as a factor analysis of the complexity of production. The factors that influenced the decrease in the wage fund are analyzed. Based on the studies, internal reserves of labor productivity growth were identified by reducing labor costs in the production of the main types of products, and it was proposed to establish labor automation to reduce labor intensity.
keywords
labor resources, efficiency, agriculture, productivity, labor time fund, labor productivity, efficiency of working time use, labor input, labor remuneration.
CURRENT ISSUES OF THE ORGANIZATION OF TAX CONTROL IN THE IRKUTSK REGION
author
F. M. AHMADOV, E. E. SMIRNOVA
abstract
This article discusses the results of the audit work of the tax authorities, as well as the purpose and procedure for conducting a desk tax audit. The issues related to the efficiency of the tax authorities in the implementation of tax control for the analyzed periods are disclosed in detail: on desk and field inspections. In addition, it analyzes the violations identified by tax authorities during desk tax audits (for example, the Irkutsk region).
keywords
desk tax audits, taxpayers, additional charges, tax authorities, efficiency, violations.
LABOR STIMULATION IN INNOVATIVE PROJECTS
author
Yu. A. Gurova, R. M. Ibragimova, L. I. Muratova, A. S. Fokin
abstract
In the presented article the concept of “labor stimulation” is defined, the main ways of motivating employees of innovative projects are highlighted. Next, each of the methods is examined in detail, taking into account the influence of the innovative nature of the project on the mechanisms of payroll and the provision of social benefits. The intangible incentives for innovation personnel are examined in detail, the most important criteria for choosing an employer are given, and non-standard ways of motivating employees are described. The information provided will help companies identify possible ways to motivate employees to achieve organizational goals.
keywords
labor stimulation, employee motivation, innovative projects, intangible incentives.
MODEL OF INCREASING THE EFFICIENCY OF FUNCTIONING OF AUTOMOBILE BUILDING ENTERPRISES TAKING INTO ACCOUNT INNOVATION
author
E. S. PODBORNOVA
abstract
The article discusses a model for evaluating the use of innovation in automotive enterprises. The proposed model is based on the production function and the introduction of an additional element - the target function of innovation.
keywords
model, innovation, production function, profit, revenue, costs, labor, capital.
ESSENCE AND LEGAL FRAMEWORK OF TRAINING, QUALIFICATION AND PROMOTION OF PERSONNEL IN MUNICIPAL SERVICES
author
I. I. SEVOSTYANOVA, L.V. BASIEVA
abstract
Further training is the process of expanding the theoretical and practical knowledge of workers in the field in which it is necessary to update and master new methods for solving special professional problems.
keywords
advanced training, municipal service, personnel, professional retraining.
REGIONAL ASPECTS OF IMPLEMENTATION OF TAX CONTROL
author
N. G. HAKOBYAN, E. E. SMIRNOVA
abstract
The article highlights the procedure for planning and conducting field tax audits for individual taxes in the Irkutsk region. The issues related to the registration of the results of the on-site audit, the effectiveness of the tax authorities, as well as pre-trial settlement of tax disputes are considered. Analyzed violations identified during field tax audits.
keywords
field tax audit, tax authority, taxpayer, planning, tax dispute, litigation.
CONSTRUCTION OF THE PROBLEM AND MANAGEMENT MATRIX OF ENVIRONMENTAL WELL-BEING IN RUSSIA
author
A. I. Novikov, I. I. Saveliev, E. Yu. Sazhenova, A. M. Sharkov
abstract
A characterization of environmental problems in Russia is given, foreign experience in the field of municipal solid waste management is presented, a conceptual view on resolving problems is formulated, and methods for their administrative and economic solution are given.
keywords
environmental well-being, problem, solution, matrix.
UNIVERSITY MONITORING METHODOLOGY USING OPEN 3-D MODEL
author
I.F. VETROVA, M.V. MELNIK, A.V. VETROV
abstract
The article sets out a methodology for monitoring the activities of universities, covering all stages of the educational process, from the development of program documents and organization of classes to employment and analysis of career growth of graduates. For each direction and stage of control, goals, objects, methods and basic primary documents are defined; their use in substantiating managerial decisions aimed at improving the organization and ensuring the high quality of the educational process is shown. To ensure the cross-cutting nature of control and coordination of its individual areas, it is proposed to use an open 3D model.
keywords
educational process, control, methodological support, quality, criterion, evaluation, organization of effectiveness.
FORECASTING THE NECESSARY VOLUME OF INVESTMENTS TO ENSURE THE MEDIUM WORLD GROWTH RATES OF THE RUSSIAN ECONOMY ON THE BASIS OF MATHEMATICAL MODELS
author
Yu. N. KATKOV, M.S. GALKIN, O. L. MENDES
abstract
The article analyzes the factors affecting investment activity in the Russian economy. An autoregressive model with a distributed lag is constructed that describes the short-term and long-term influence of the dynamics of investments in fixed assets on the rate of economic growth, taking into account the effects of the multiplier and accelerator of investments. The necessary amount of investment resources was calculated to ensure GDP growth of 3% per year, which requires an annual increase in investment in fixed assets of 5-7%, as well as an increase in the accumulation rate from 17,3% to 25–27% by 2020. In accordance with this, it is necessary to relax monetary policy, stimulate effective demand, introduce tax breaks for business and tighten control over the use of budget funds.
keywords
macroeconomics, economic growth, monetary policy, investments, regulation of the economy, investment lag, mathematical modeling, autoregressive model.
PROBLEMS OF COMPETITION OF BANKS WITH FINTECH PROJECTS
author
L. S. AMIRKHANYAN, I. I. VASILIEV
abstract
The article discusses the main trends in the development of fintech projects, analyzes the historical aspects of the emergence of a new level of competition between fintech projects and other financial institutions against the backdrop of digitalization and globalization of the world economy. Today, fintech projects are not a figment of the imagination, but reality. As part of the study, a comparison was made of Russian and foreign experience in the development and regulatory regulation of fintech projects. Statistics on the penetration of fintech projects in large foreign megacities and cities with a population of over one million are presented. The opinion of the expert community from the country's leading bankers, as well as foreign experts, is cited. The main factors that have a negative impact on the rate of penetration of fintech products in Russia are identified. The survey data are presented, based on the results of which conclusions were made regarding the present and future fintech projects in Russia. The study found that ignoring the progressive demand for products of fintech projects deprives the state of future digital dividends, and subsequently jeopardizes its security and integrity. In addition, a point of view is put forward regarding the need to combine fintech projects and other financial institutions to conduct joint effective business. In conclusion, recommendations are given on reducing the impact of the identified negative factors and entering an uptrend in the development of financial technologies.
keywords
financial technologies, banks, lending, investments, risk, competition, development, financial resources, cooperation.
PROBLEMS OF DETERMINING VALUE AND TAXATION IN THE DIGITAL ECONOMY
author
S. K. TOKAEVA
abstract
The article discusses aspects of the development of the economy focused on "digitalization", in connection with which the problems of the formation, fixation and evaluation of the value of digital products are exacerbated. The main problems of pricing and determination of taxation elements are formulated, which are related to the peculiarities of a business that uses and produces digital products and technologies. The influence of such products on the tax system of the state is characterized.
keywords
blockchain, tax system, taxation, cost, pricing, digital economy.
INTEGRATED ASSESSMENT OF THE POTENTIAL OF SUBJECTS OF THE NORTH-WESTERN FEDERAL DISTRICT UNDER THE CONDITIONS OF FORMING AN INNOVATIVE MODEL FOR THE DEVELOPMENT OF THE NATIONAL ECONOMY OF THE RUSSIAN FEDERATION
author
N.V. GRIBANOVA, A.S. VLADIMIROVA, E.O. SOLOMINA
abstract
The article outlines the relevance of ensuring a competitive image of the region, and also analyzes the relationship between the competitiveness of the subject and his potential. In accordance with the comprehensive methodology, an assessment was made of the magnitude of the potential of the subjects, the effectiveness of its use, a comparative assessment of the regional competitiveness of the subjects of the North-West Federal District was made. Along with this, the reserves of the regions in ensuring the competitiveness (efficiency) of using potential were analyzed, and cluster policy was considered as a promising tool for increasing regional competitiveness in the context of the formation of an innovative model for the development of the national economy of the Russian Federation.
keywords
regional economy, competitiveness, regional potential, macroeconomic dynamics, economic reserves, regional clusters.
EVALUATION OF THE EFFECTIVENESS OF FUNCTIONING A NATIONAL PAYMENT SYSTEM AT A REGIONAL LEVEL
author
N.N. STARODUBOVA, A.O. AHMADEEVA
abstract
The article discusses methodological approaches to the analysis of the effectiveness of the functioning of the national payment system, identifies the main criteria for assessing the effectiveness of the functioning of the national payment system at the regional level. On the example of the regions that are part of the Ural Federal District, a comparative analysis and ranking of territories by the degree of effectiveness of the functioning of the national payment system are carried out.
keywords
national payment system, payment system efficiency, performance evaluation criteria.
Depreciation of fixed assets after carrying out capital investments
author
N. S. NEECHUKHINA, E. A. RUSSKAYA
abstract
The article discusses current issues of the transfer of fixed assets from one depreciation group to another, into which they were included on the date of commissioning, in case of an increase in the useful life. It is proposed to introduce an additional line in the classifier of fixed assets - “Fixed assets, after modernization” with an indefinite period of use. The differences between accounting and tax accounting in terms of depreciation and ways to harmonize them are analyzed. It is proposed to create a better practical basis for accounting, auditing and analysis of the effectiveness of the use of fixed assets.
keywords
depreciation, accounting, tax accounting, fixed assets, harmonization.
FORECASTING THE DYNAMICS OF GROSS REGIONAL PRODUCT, TAKING INTO ACCOUNT RESOURCES RECYCLING
author
E. D. KORMISHKIN, V. A. GORIN
abstract
The purpose of the work is to build a forecast of the economic development of the region with the inclusion of the environmental component. The authors suggest a direction for assessing the possibility of using resource recycling as a factor in the economic development of the region. Using applied software products, the dynamics models of the gross regional product of the Republic of Mordovia were updated, cross-checking of the forecasts made earlier was carried out, and scenario directions for the development of recycling in the region were proposed.
keywords
forecasting, gross regional product, recycling, region, resource.
SCALES OF THE SHADOW ECONOMY IN THE INDUSTRIAL PRODUCTION OF THE REPUBLIC OF MORDOVIA
author
O. M. LYSINA
abstract
The main factors affecting the occurrence of shadow economic activity in the industrial production of the Republic of Mordovia are considered. The magnitude of the shadow economy in the real sector of the region is estimated. Recommendations are proposed that help minimize the scale of shadow economic activity.
keywords
shadow economy, gross regional product, gross value added, labor productivity index, depreciation of fixed assets, neutralization, informal production, legal regulation.
FEATURES OF FUNCTIONING OF INNOVATIVE ECOSYSTEMS OF RUSSIAN OIL AND GAS COMPANIES UNDER CONDITIONS OF CONSTRUCTION OF A NATIONAL INNOVATIVE ECOSYSTEM IN THE RUSSIAN FEDERATION
author
E. V. GNILOMEDOV, A. S. KHRIPUNOVA
abstract
The article is devoted to the consideration of the formation of an accessible, understandable, balanced innovative environmental environment that allows you to initiate, create, implement and commercialize new technologies. Assessing the level of development of the state’s innovative ecosystem, its features, problems and successes makes it possible to eliminate shortcomings, prevent mistakes and develop a plan for further actions.
keywords
ecosystem, technology, commercialization, innovation, technology platform, research project, business incubator, import substitution, national innovation ecosystem, fuel and energy sector.
TOOLS FOR THE DEVELOPMENT OF THE CREATIVE POTENTIAL OF A PERSONALITY AT CLASSICAL UNIVERSITIES AS THE Kernel OF THE MECHANISM OF THE EDUCATIONAL PROCESS
author
A. E. ARUTYUNOVA, E. V. SMIRNOVA
abstract
The article is devoted to some aspects of the development and capitalization of the creative potential of the human person. The authors believe that the introduction of a system for managing the development of human creative potential should be a factor in economic growth in Russia.
keywords
creative, potential, personality, educational system, university, education, tool, model.
POSITIONING OF THE ORGANIZATION IN THE REGION TRANSPORT EDUCATION MARKET USING THE MODIFIED THREE-DIMENSIONAL MATRIX MODEL
author
D.V. FILIPPOV
abstract
The article presents the results of scientific research on the study and improvement of the methodology and tools of strategic management. An element of scientific novelty and innovation is the development of a new modified matrix model for determining target markets, characterized by the use of a three-factor matrix in two-dimensional measurement, which allows to simplify and optimize the organization's positioning on target market segments.
keywords
strategy, strategic management, target market, positioning, DE-MK matrix, Ansoff matrix, three-dimensional matrix model, Filippov matrix, transport education, higher education.
