CONTENTS
ECONOMIC POLICY
Boronina E.S., Zhang Tsan, Xi Yan. Conditionality of the accelerated development of the Chinese economy by the corporate governance features of Chinese companies
Shamanina E. A. Social entrepreneurship and inclusive business: the social direction of private sector development
Toichkina V.P. Instruments of sustainable demographic development and self-realization of the population
Tursunov R. R. The role of industrial infrastructure in regulating labor market conditions in the Republic of Tajikistan
PROBLEMS OF MANAGEMENT
Zubarev N. Yu. Features and problems of personnel policy of the Federal Tax Service of the Russian Federation
Tykinaev A.V., Sibileva E.V. Efficiency of labor potential management
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Khalyapin A. A., Leschenko S. Yu., Kuvalakin V. V. Development of an investment project for the modernization of the poultry farm
Sulenova Yu. S. Features of the organization of internal control in joint-stock companies with an extensive network of branches of the mining and metallurgical industry
Starikova E.A., Fridland D.E. Blockchain as a tool for implementing the sustainable development goals (SDGs) in the developing world
Tuskaeva M.R., Kazakhova T.A. Taxation problems in the sphere of small business in Russia
Starikova E. A. Business participation in the implementation of sustainable development goals: the practice of creating inclusive business models
Kolesov R.V., Bykov V.A., Yurchenko A.V. Methodological approaches to assessing the effectiveness of external state financial control at the regional and municipal levels
Egorov S. R. Features of the audit of economic entities with state participation
THE CONDITION OF THE FORCEASTING DEVELOPMENT OF THE PEOPLE'S ECONOMY CHARACTERISTICS OF CORPORATE GOVERNANCE OF CHINESE COMPANIES
author
E. S. BORONIN, ZHAN TSAN, XI YAN
abstract
The relevance of research in improving the corporate governance of large corporations in developing countries is determined by the needs of the growth of national economies and the need to improve the living standards of the population of these countries. The article identifies the corporate governance features of China companies. The features reflecting non-market management mechanisms include such as significant government participation in company capital, programming of companies with strategic goals and objectives at the national level, namely the goals of the geopolitical doctrine of “One belt, one way”, active interaction with Chinese universities in the framework of state tasks on the training of highly qualified personnel for companies. The features reflecting market management mechanisms include, firstly, the placement of securities of the parent company or its subsidiaries on stock exchanges, the formation of national ratings of companies, the participation of companies in ratings of international rating agencies, increased transparency of public information about companies, the formation of an interaction system with interested parties. Also a feature that is due to the influence of scientific and technological progress is the presence of structural units responsible for research and technological development. It is concluded that the coordination of the above features in the corporate governance system of companies determines not only the increase in the efficiency of companies, but also allows for the growth of the PRC economy. The pros and cons in the system of interaction with stakeholders of China's corporations are identified and the directions for its improvement are proposed.
keywords
PRC, corporate governance, the oil and gas sector of the PRC economy, the banking sector of the PRC economy, stakeholders, public information about the company.
SOCIAL ENTREPRENEURSHIP AND INCLUSIVE BUSINESS: SOCIAL DIRECTION OF PRIVATE SECTOR DEVELOPMENT
author
E. A. SHAMANINA
abstract
The trend of recent years indicates the growing role of business in ensuring socio-economic development, which makes it relevant to implement models that allow the private sector to participate, together with the state, in the development of the social sphere. This kind of participation can occur when complex tools of interaction between business and government structures are connected within the framework of models of social entrepreneurship and inclusive business, which are discussed in the article.
keywords
the interaction of the state and business, the social sphere, social entrepreneurship, social innovation, inclusive business.
TOOLS FOR SUSTAINABLE DEMOGRAPHIC DEVELOPMENT AND POPULATION SELF-REALIZATION
author
V.P. TOICHKINA
abstract
The tools for solving the problems of the current demographic situation and achieving the national goals of sustainable demographic development of the Russian Federation, regions and local communities are identified: the national project "Demography" and the national projects "Health", "Ecology", "Safe and high-quality roads", "Education", " Housing and urban environment ”, having a demographic component. Considered adopted in 2018-2019. institutional provisions in the five federal projects that make up the structure of the national project "Demography". The measures of the federal projects of the national project “Demography” to create favorable external conditions for the self-realization of the population are systematized. It is proposed to update regional demographic projects, taking into account the implementation of the adopted institutional provisions in the national project "Demography" and institutional regional initiatives in the field of demographic self-development of regions and the self-realization of the population living in them.
keywords
sustainable demographic development, national goals, national project, federal project, self-realization.
ROLE OF INDUSTRIAL INFRASTRUCTURE IN THE RESOLUTION OF THE LABOR MARKET SURVEY IN THE REPUBLIC OF TAJIKISTAN
author
R. R. TURSUNOV
abstract
The article examines the state of the labor market, the activities of the employment center for employment in the Republic of Tajikistan, gives a forecast on the status of the employment center, and also recommends ways to more effectively solve the problems of creating jobs.
keywords
labor market, employment center, population, economy, industry, employment.
FEATURES AND PROBLEMS OF PERSONNEL POLICY OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION
author
N. Yu. ZUBAREV
abstract
The article is devoted to some features and problems in the implementation of personnel policy in inspections of the Federal Tax Service of the Russian Federation. The features of the functioning of inspections and the technological cycle of work are considered. The main problems of the personnel policy of the Federal Tax Service are identified, among which: the problem of personnel selection, the problem of adaptation and the problems of employee motivation. The article concludes with the directions for improving personnel policy. The most important include reforming the system of motivation and adaptation of employees, regular work with the personnel reserve and the use of digital working methods at each stage of the implementation of personnel policy.
keywords
personnel policy; Federal Tax Service; material incentives.
EFFICIENCY OF LABOR POTENTIAL MANAGEMENT
author
A. V. TYKYNAEV, E. V. SIBILEVA
abstract
In the current state of the economy, labor potential and the effectiveness of its development are some of the decisive factors for the competitiveness of the enterprise, since it is the employees who are the main engine for almost all processes of the organization's development, maintaining its position in the existing market. This nuance is important in the digital economy, when the performance of companies in almost everything depends on the quality of professional activities of employees at each level of management. This article discusses the concept of labor potential and its characteristics, since labor potential is a necessary condition for the innovation process, activating and contributing to the development of the potential of a person and society, a correct understanding in this area is necessary. It is indicated that the labor potential as an economic category was formed only in the domestic scientific literature. Measures are proposed for the development of a labor potential management system using material and non-material incentives. The views of various authors on the topic of labor potential at different stages of management are presented.
keywords
management, efficiency, labor potential, personnel.
DEVELOPMENT OF AN INVESTMENT PROJECT OF Poultry MODERNIZATION
author
A. A. HALYAPIN, S. Yu. LESCHENKO, V.V. KUVALAKIN
abstract
Under market conditions, the company's good financial condition is a guarantee of survival and the basis of its stable position. It reflects the state of financial resources, in which the company is free to manage money through its efficient use to ensure a continuous process of production, sale of products and its expansion. This article is of a research nature, as it presents the introduction and implementation of an investment project that will lead to an improvement in the financial condition of the organization. The article also analyzes the financial condition of the Kuban educational-experimental farm in order to identify reserves for financial support for the implementation of the proposed investment project. The implementation, performance evaluation, and the feasibility of using an investment project, which involves the cultivation and sale of eggs and chicken, are presented.
keywords
investments, investment project, financial analysis, profitability index, internal rate of return.
FEATURES OF THE ORGANIZATION OF INTERNAL CONTROL IN JOINT-STOCK COMPANIES WITH AN EXTENDED NETWORK OF BRANCHES OF THE MINING AND METALLURGICAL INDUSTRY
author
Yu. S. SULENOVA
abstract
In the context of the development of market relations in Russia, new organizational structures are emerging that are based on the integration of capital of economic entities engaged in various types of activities, their integration into holdings, associations, financial and industrial groups. These companies combine industrial enterprises, research organizations, trading companies, banks, investment funds and insurance companies, i.e. represent an extensive network of branches and subsidiaries. Diversification of activities in the new organizational structures requires increased control over cash flows and the management system, continuous assessment and analysis of the financial condition of each business unit. The key tool for the implementation of these tasks is the effective organization of the internal control system, which allows for the implementation of a unified accounting policy and a unified accounting methodology.
keywords
internal control system, subsidiaries, branches, control procedure, risk management, monitoring.
BLOCKCHAIN AS A TOOL FOR THE IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS IN A DEVELOPING WORLD
author
E. A. STARIKOVA, D. E. FRIDLYAND
abstract
With the adoption by the UN in 2015 of the Sustainable Development Goals (hereinafter - the SDGs), the problems of eradicating poverty and reducing inequality in development between countries have not lost their relevance. One of the promising and significant solutions to these problems seems to be the creation of a modern infrastructure and effectively functioning state institutions. In the context of the growing “digital transformation”, the use of such an innovative tool as blockchain can play a special role in achieving individual SDGs related to the above problems of developing and least developed countries. In the framework of the presented article, the authors analyze what opportunities blockchain technology offers to humanity in terms of the implementation of SDG 1 (eradicating poverty), SDG 9 (industrialization, innovation and infrastructure), SDG 10 (reducing inequality) and SDG 16 (effective institutions).
keywords
blockchain, digital transformation, 2030 Agenda, the concept of sustainable development, the goals of sustainable development, poverty eradication, cross-country inequality, sustainable infrastructure, transparency, effective institutions.
PROBLEMS OF TAXATION IN THE FIELD OF SMALL BUSINESS IN RUSSIA
author
M.R. TUSKAEVA, T.A. KAZAKHOVA
abstract
The article considers the problems of taxation development in the sphere of small business, and its role in the country's economy. Certain measures are proposed to eliminate these problems, aimed at improving tax policy, and subsequently having a beneficial effect on the recovery of the country's economy as a whole.
keywords
small business, taxation, entrepreneurship, special tax regimes, tax system.
PARTICIPATION OF BUSINESS IN IMPLEMENTING SUSTAINABLE DEVELOPMENT GOALS: PRACTICE OF CREATING INCLUSIVE BUSINESS MODELS
author
E. A. STARIKOVA
abstract
This article is devoted to the analysis of the phenomenon of inclusive business models and the practice of their creation on the example of the largest global multinationals. According to the author, the implementation of inclusive business models is a relatively new, but has already proved its demand among business players, tool for the participation of the corporate sector in the implementation of the UN Sustainable Development Goals (SDGs) at the present stage.
keywords
Inclusive business model, UN Sustainable Development Goals (SDGs), 2030 Agenda, Corporate Social Responsibility (CSR).
METHODICAL APPROACHES TO EVALUATING THE EFFICIENCY OF IMPLEMENTATION OF EXTERNAL STATE FINANCIAL CONTROL AT THE REGIONAL AND MUNICIPAL LEVELS
author
R. V. KOLESOV, V. A. BYKOV, A. V. YURCHENKO
abstract
In the presented article, the authors examined the activities of the control and accounting bodies of the constituent entities of the Russian Federation in monitoring the legality, effectiveness of using the budget funds of the constituent entities of the Russian Federation, budget funds of territorial state extra-budgetary funds and other sources. The authors pay special attention to the scientific substantiation of the methodology for assessing the effectiveness of control and expert-analytical activities by regional and municipal control and accounting authorities as an integral element of the modern mechanism for effective and responsible management of regional and municipal finances. As a result of the development of the methodology, the authors proposed a system of private indicators for evaluating the effectiveness of control and expert-analytical activities, developed aggregate indicators for evaluating the effectiveness of the control and accounting bodies of the constituent entities of the Russian Federation in certain areas. Based on the values of aggregated indicators, the possibility of forming a final evaluation indicator and constructing a rating and classification of regions according to the level of organization efficiency and state financial control was demonstrated.
keywords
control, control bodies, budget, extra-budgetary funds, financial management mechanism, regional finance, municipal finance, system of private indicators, rating of regions, classification of regions, financial control.
FEATURES OF THE AUDIT OF ECONOMIC SUBJECTS WITH THE PART OF STATE PARTICIPATION
author
S. R. EGOROV
abstract
The importance of the distribution of public funds of Russia in various spheres of society leaves no one indifferent today. In the management of public financial assets, among its functions, a mandatory element is control. The purpose of the article is related to the existing features of the audit of economic entities with a state participation. Among the obvious problems stand out: the lack of proper regulatory support, weaknesses of the methodology and the existing dual control. The above emphasizes the relevance of the topic.
keywords
economic entities with state participation, audit, financial audit, performance audit, dual control.
