CONTENTS

ECONOMIC THEORY

Parasotskaya N. N., Ilyin V. A., Lutovinova N. V., Chizhikova V. V. Evolution of the development of state regulation of the economy. 6-13
Parasotskaya N. N., Ilyin V. A., Lutovinova N. V., Chizhikova V. V. Problems of state policy in the field of unemployment regulation in Russia. 14-22
Kevorkova Zh. A., Margulis E. Methodological foundations of state regulation of logistics processes in the conditions of sanctioning of the Russian economy. 23-28
Kolchin S. P., Gordienko M. S. Non-tax methods to stimulate economic development in the conditions of COVID-19. 29-35
Gendon A. L., Golubeva G. F. Supporting the economy during the emergency caused by the coronavirus pandemic. 36-40
Altelfah Rasha. Economic crisis exacerbated by political and military operations. 41-44

ECONOMICS AND MANAGEMENT OF ENTERPRISES, COMPLEXES AND INDUSTRIES

Butkova O. V. Ways to increase the efficiency of agricultural land use as part of the fixed capital of agribusiness enterprises. 45-51
Vernikov V. A., Konovalenko I. E. Risk accounting in strategic planning for the development of production entrepreneurial structures. 52-60
Fedorov A. V. Implementation of the inventory management mechanism as a tool to improve the efficiency of the enterprise. 61-67
Murugov I. K. Implementation and development of an energy management system in order to improve the energy efficiency of enterprises of the fuel and energy complex. 68-73
Goloshchapova L. V. Monitoring and evaluation of structural changes in the premium medical services segment in the regional markets of Russia: analysis, opportunities and prospects. 74-82

TAXES AND TAXATION

Meshkova D. A. Improving the system of special tax regimes for small businesses. 83-87
Topchi Yu. A. New opportunities to ease the tax burden of small businesses. 88-92
Semenova G. N. Reforming insurance contributions in social off-budget funds. 93-100

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Dadashev A. Z. The system of indicators of efficiency in a comprehensive economic analysis of the activities of a commercial organization. 101-106
Kalutskaya N. A., Kovalenko Yu. N., Kovalenko S. N. Organizational and methodological approaches to the economic analysis of the activities of financial and credit organizations. 107-112
Malinina E. A., Prodanova N. A. Analysis of regulatory requirements for assessing the financial stability of an insurance company, takes effect in 2023. 113-117
Fursova T. V. The state and trends of the mortgage lending market in Russia: problems, ways of development. 118-121

ACCOUNTING

Korzovatykh Zh. M. Development of the accounting and analytical support system in the conditions of digitalization. 122-126
Zaernyuk V. M., Kurbanov N. Kh., Sedova E. I., Shiyko V. G. Topical issues of digitalization of accounting and analytical support of the mining and geological industry. 127-134
Melekhina T. I., Sedova E. I., Karpova I. F. Modern aspects of inventory accounting in the digital economy. 135-143
Ayman Alghbein. Formation of a cost accounting system model for construction organizations. 144-150
Zubov D. A., Plaskova N. S. FSBU 25/2018 “Lease accounting”: issues of practical application. 151-158
Kozhukhov V. L., Korchagina L. M. Problems of disclosure of information in corporate accounting statements, taking into account permissible restrictions. 159-165
Mikheev M. V. Formation of the accounting policy of the organization in conjunction with the application of federal standards. 166-173
Mozhina E. L. Accounting and analytical support for the development of management reporting in accordance with the requirements of IFRS in economic entities. 174-178
Smirnova Yu. V., Nesvetailov V. F. Methodological issues of the introduction lean accounting methods into the management accounting practice of Russian business. 179-188
Mikheev M. V. Topical issues of the application of federal accounting standards for capital investments and fixed assets in construction organizations. 189-195

ANALYSIS AND CONTROL

Turishcheva T. B. Conceptual approaches to the implementation of internal control in state and municipal institutions. 196-200
Kimsky I. O., Kovalenko S. N. Building an internal control system aimed at countering corruption schemes in procurement activities. 201-205
Omelchenko E. Yu. Control and analysis in non-credit financial organizations as a mechanism of investment policy. 206-212
Galaida A. M. Accounting and control in the face of new challenges. 213-216
Zhivko A. B., Kovalenko S. N. The role of expert evaluation in the fight against fraudulent schemes in the field of procurement. 217-224
Muzaleva T. I. Improvement of control and audit activities carried out in educational institutions of the Ministry of Internal Affairs of the Russian Federation. 225-230
Fomin G. P., Maksimov D. A., Sukhorukova I. V. Multi-criteria methods for analyzing product indicators in risk managementand. 231-237