Finance: Theory and Practice (E-Journal) / Финансы: теория и практика
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ЭФФЕКТИВНОСТЬ ВНУТРЕННЕГО ГОСУДАРСТВЕННОГО ФИНАНСОВОГО КОНТРОЛЯ
Get PDFThe structural reform of the state financial control bodies brings forward the issues of assessing the control efficiency. Today, the mechanisms used to evaluate the efficiency of the financial control powers, as well as the notion of efficiency itself, are rather vague and subjective. The authors have classified and summarized the existing approaches to the assessment of the control efficiency and research findings in this sphere, identified the flaws and analyzed the reasons for poor applicability of the existing approaches in terms of current trends and problems of control activities. The generalization of existing quantitative and qualitative approaches to assessing the efficiency made it possible to classify the basic criteria that should be included in a potential model for evaluating the efficiency as well as develop additional factors that can have a significant impact on the control efficiency. The analysis of the actual performance of the state internal financial control authority and the inspections performed demonstrated the inapplicability of existing methods for assessing the efficiency of control activities. Proposals on the development of a radically new assessment model were made
О ЗАКОНОДАТЕЛЬНОМ ОБЕСПЕЧЕНИИ ФОРМИРОВАНИЯ СОВРЕМЕННОЙ СИСТЕМЫ СТРАТЕГИЧЕСКОГО ПЛАНИРОВАНИЯ В РОССИИ
Get PDFThe establishment of a modern state strategic planning system conformant to current realities is a matter of vital importance for Russia. During the transition to market economy in the 1990s the centralized planning system was abandoned, the methodology and technologies of development and implementation of long-and mid-term plans were lost as well. Meanwhile, quite a number of foreign countries based on the Soviet planning experience are widely using government regulation of the economy, particularly centralized forecasting, planning and programming of socio-economic processes, along with market control tools. In the recent decades, usage of indicative planning methods has transformed into application of programming methods in steering the economy. The article analyzes the draft law «Strategic planning in the Russian Federation» ready for the 2nd hearing in the State Duma,which creates a legal frameworkfor emergence of an appropriate planning system in Russia.The analysis reviews objectives targeted by the draft law as well as new planning documents including state programs and the long-term budget strategy introduced to ensure the financial realization of the strategic development goals set by the state. The article focuses on the program management and program budget issues identified during the hearing of the draft federal budget for the 2014-2016. The author considers such an important aspect, spotted during the draft law preparation, as ensuring the draft law consistency with the Budget Code of Russia (including practical ways to maintain this). Issues to be solved by amendments after the draft law is adopted have been formulated
ФОРМИРОВАНИЕ УСТОЙЧИВЫХ КОНКУРЕНТНЫХ ПРЕИМУЩЕСТВ ГОСУДАРСТВ — ЧЛЕНОВ ЕАЭС В ИНВЕСТИЦИОННОЙ СФЕРЕ
Get PDFОТДЕЛЬНЫЕ АСПЕКТЫ РАЗВИТИЯ МЕХАНИЗМА ГОСУДАРСТВЕННОГО СУБСИДИРОВАНИЯ НКО В РАЗРЕЗЕ СУБЪЕКТОВ РОССИЙСКОЙ ФЕДЕРАЦИИ
Get PDFTopic. The paper examines one of the main tasks that the state imposes on NGO — providing social services. Competition with the state (municipal) agencies for the budget funds should have an impact on the efficiency and improvement of the quality of state (municipal) services in various branches of the socio-cultural sphere. So, it is in Russia particularly relevant question during the last years of the subsidization of NGOs and the removal of barriers that hinder their functioning and development.Purpose. We would like to present and analyze the results of a study of the subsidization of NGOs in the sectors of the socio-cultural sphere from the funds of consolidated budgets of the Russian Federation for the period 2015–2016.Methodology. In order to test the hypothesis that the state preserved the volume of subsidies to NGOs in 2016 at the 2015 level, we analyzed the volume and structure of subsidies by region and in the whole Russian Federation. The authors did a comparative analysis of the ratio of the volumes of the subsidies directed to NGOs and subsidies directed to state (municipal) agencies, for financial support enabling them carrying the state (municipal) tasks, in all branches of the socio-cultural sphere for 2015–2016 years.Results. The study showed that, despite the state’s policy of involvement of NGOs in implementing state policy in the social sphere, the hypothesis about the preservation of subsidizing NGOs in 2016 at the level of 2015 has been confirmed. In addition, in half of the regions, we observed a decline in subsidies to NGOs.Conclusions. The main reasons for this situation could be imperfect normative legal base in terms of involvement of NGOs in the provision of public services and insufficient level of confidence to the NGOs as from the part of the state and the public as well. Overcoming the occurrence of the main causes can be only realized under the condition of elimination of the gaps in the legislation.Предмет. Исследуется одна из основных задач, которую государство возлагает на некоммерческие организации — предоставление социальных услуг. Конкуренция с государственными (муниципальными) учреждениями за бюджетные средства должна оказать влияние на повышение эффективности и улучшение качества предоставляемых государственных (муниципальных) услуг по различным отраслям социально-культурной сферы. Поэтому на протяжении последних лет в России особенно актуален вопрос субсидирования НКО и снятия барьеров, препятствующих их функционированию и развитию.Цель. Представить результаты исследования объемов субсидирования НКО в отраслях социально-культурной сферы из средств консолидированных бюджетов РФ за период 2015–2016 гг.Методология. В целях проверки гипотезы о сохранении объемов субсидий НКО в 2016 г. на уровне 2015 г. анализировались показатели объемов и структуры субсидий по регионам и в целом по Российской Федерации. Был проведен сравнительный анализ показателя отношения объемов субсидий НКО и субсидий государственным (муниципальным) учреждениям на финансовое обеспечение выполнения ими государственного (муниципального) задания по всем отраслям социально-культурной сферы за 2015–2016 гг.Результаты. Исследование показало, что, несмотря на проводимую государством политику привлечения НКО к реализации государственной политики в социальной сфере, гипотеза о сохранении субсидирования НКО в 2016 г. на уровне 2015 г. подтвердилась. Кроме того, в половине регионов отмечается сокращение объемов субсидирования НКО.Выводы. Основными причинами сложившейся ситуации могла стать несовершенная нормативная правовая база в части вовлечения НКО в предоставление общественно полезных услуг, а также недостаточный уровень должного доверия к НКО как со стороны государства, так и населения. Преодоление возникновения основных причин может быть только при условии устранения пробелов в законодательстве
«НЕТ ХУДА БЕЗ ДОБРА», ИЛИ ЭКОНОМИЧЕСКИЕ САНКЦИИ ДЛЯ РОССИИ
Get PDFModern experience of sanction application against a number of states demonstrates the current changes in the world economy structure and in channels of integration into the world space. The introduction of trade restrictions has an ambiguous effect on the economy of all countries involved, on those which introduce these sanctions, and those against which they are introduced. It determines the research interest in studying the trade restrictions and their consequences on Russia. Nowadays Russia is re-directing its economy on new foreign markets and searching new trading partners. The Russian Federation is directing its efforts on establishing partnerships with countries of East Asia, Latin America and the countries of the former Soviet Union at the new, more mutually advantageous level of cooperation. The purpose of the research is to analyze the influence of the economic anti-Russian sanctions on the Russian Federation economy, political stability and strengthening of partnership with foreign partners. In the course of the research the general methods of scientific investigation were used. They are: systematic and dialectic; general scientific methods - induction and deduction, analysis and synthesis, ascension from abstract to specific, etc.; a special method - formal-economic and comparative-economic.In the article the analysis of the influence of economic sanctions on the processes of Russia’s political and economic self-identification is carried out. Also the evaluation of reciprocal measures of Russia is carried out. The conducted research has shown that for stabilization of Russian economy it is necessary not only to re-direct the foreign trade relations, but also to develop national industries carrying out effective policy of import substitution.Современный опыт применения санкций в отношении ряда государств свидетельствует о произошедшей смене структуры экономики и каналов интеграции в мировое пространство. Введение торговых ограничений оказывает неоднозначное влияние на экономику всех государств - и тех, кто эти санкции вводит, и тех, по отношению к кому они вводятся. Это предопределяет исследовательский интерес к изучению действующих торговых ограничений и их последствий в отношении России. В настоящее время происходит переориентация российской экономики на новые зарубежные рынки и поиск новых торговых партнеров. Российская Федерация направляет свои усилия на установление партнерских отношений со странами Восточной Азии, Латинской Америки и странами бывшего Советского Союза на новом, более взаимовыгодном уровне сотрудничества. Цель данного исследования заключается в изучении влияния экономических санкции в отношении России на ее экономику, политическую стабильность и процессы укрепления отношений с зарубежными партнерами. Проведен анализ влияния экономических санкций на процессы политико-экономической самоидентификации России, а также дана оценка введению ответных мер со стороны России. Проведенное исследование показало, что для стабилизации российской экономики необходимо не только провести переориентацию внешнеторговых отношений, но и развивать национальные отрасли экономики за счет эффективной политики импортозамещения
НОРМАТИВНОЕ РЕГУЛИРОВАНИЕ РИСКОВ БАНКОВСКОГО СЕКТОРА: ПРОБЛЕМЫ И ОСНОВНЫЕ ЗАДАЧИ
Get PDFIn the situation of the financial markets instability, more fierce competition in the banking sector, including international financial institutions, increasingly high complexity of bank transactions along with banks’ access to risk hedging tools, the task of establishing a risk management system by banks is gaining top priority. The banking activityis inseparable from taking risks.Therefore,the keymanagement objective of a credit institution is to define and maintain an optimum risk-return ratio. Though the general situation for development of the banking sector in Russia has been favorable in the recent years, the analysis of key indices that characterize risk exposure levels is not very encouraging. The main risks are still concentrated in the sphere of credit operations performed by commercial banks. To ensure the banking sector stability, not only competent risk management by credit institutions is required but also effective risk control mechanisms should be developed at the legislative and regulatory levels to set “rules of game” for commercial banks. The research paper gives a historical account of the subject in question, analyzes innovations in the legal regulation of the banking sector risks and proposes the most promising, according to the author, approaches to reformation of the risk management system
ФИНАНСОВЫЕ ОСНОВЫ ФОРМИРОВАНИЯ ИННОВАЦИОННОГО ПОТЕНЦИАЛА
Get PDFDefining the content and structure of the research (innovation) potential as part of the total economic potential of the national economy is a debatable issue. A careful study of different definitions allowed us to formulate a synthetic definition of the notion “scientific potential” as a set of resource (tangible) and intellectual (intangible) assets needed for developing innovation in various spheres of economic activities. The basic method applied for studying the research (innovation) potential was a systematic approach. The data presented in the information system of the state statistics were used as a basis for evaluation. In the conditions of intensification and structural modernization of production, the key task in developing the innovation potential is to attract investors who possess financial resources and can acquire advanced technologies to implement innovative projects. Innovative activity of organizations is directly linked to financing of R & D. In Russia, the main part of research spending is covered by the government while in the developed countries, the private sector takes a significant role in financing scientific research. The analysis carried out by the authors proves that there is a variety of ways of attracting financial resources in the field of science
ПРОТИВОДЕЙСТВИЕ ЛЕГАЛИЗАЦИИ ПРЕСТУПНЫХ ДОХОДОВ И КОРРУПЦИИ: ФИНАНСОВО-ЭКОНОМИЧЕСКИЕ АСПЕКТЫ
Get PDFThe Russian Federation has a consistent policy to combat money laundering and corruption. The fight against these negative phenomena requires further improvement of the regulatory, supervisory and monitoring and law enforcement efforts as well as focused activities of the government bodies in the financial and economic sphere through the formulation and joint implementation of special measures in this area.The article uses an integrated approach, system analysis, analysis of research results of a wide range of domestic and foreign works, synthesis of managerial decisions.The paper outlines causes and conditions underlying money laundering and corruption and proposes targeted economic and financial measures to prevent and combat these phenomena. The author points out that specific management and organizational measures based on the proposed approach should be worked out and applied. В Российской Федерации проводится последовательная политика по борьбе с легализацией преступных доходов и коррупции. Цель статьи —показать, что эффективное противодействие этим негативным явлениям может быть обеспечено лишь при условии дополнительных мероприятий, осуществляемых в сферах совершенствования нормативно-правовой, контрольно-надзорной, правоохранительной, правоприменительной деятельности, направленной активностью органов государственного управления в финансово-экономической сфере, через формирование специального комплекса мероприятий в этой сфере. В статье используются комплексный подход, методы системного анализа, анализ результатов научных исследований в виде широкого спектра отечественных и зарубежных работ, метод синтеза управленческих решений. В результате исследования сформирован уточненный комплекс причин и условий феноменов легализации и коррупции, предложен комплекс финансово-экономических мер противодействия данным явлениям. В дальнейшем необходимо отрабатывать конкретные управленческие и организационные мероприятия на основе предложенного подхода.
ПОСЛЕДСТВИЯ НЕОПРЕДЕЛЕННОСТИ ДЛЯ ЭКОНОМИЧЕСКОГО АНАЛИЗА
Get PDFThe Financial University hosted New Standards in the Higher Education System: A Reset of the Programs of Study Annual International Research Conference of the Teaching Methodology Association of the Higher Education Institutions of the Russian Federation on 24 March 2015.Lars Peter Hansen, an American economist and expert in econometrics, holder of the Nobel Memorial Prize in Economics, member of the National Academy of Sciences (USA), spoke at the plenary session of the Conference. Lars Peter Hansen was born on October 26, 1952 in Champaign, Illinois. After obtaining a bachelor degree in Mathematics and Political Science from the Utah State University in 1974, he got his PhD from the University of Minnesota in 1978. After that, he served as assistant and associate professor at Carnegie Mellon University before moving to the University of Chicago in 1981. There he became a member of the National Academy of Sciences. He was the co-winner of the Frisch Medal with Kenneth Singleton in 1984. He was awarded the Erwin Plein Nemmers Prize in Economics in 2006, and the CME Group-MSRI Prize in Innovative Quantitative Applications in 2008. Together with Ravi Jagannathan, chaired professor at the Kellogg School of Management at Northwestern University, he discovered a ratio that later became known as the Hansen - Jagannathan bound. His current research interests include work on the long-run risk-return tradeoff with José Scheinkman. In other works, he dwelled on the representative agent models. Working in collaboration with T. J. Sargent, Lars Peter Hansen wrote Robustness, where the authors explored the integral control theory implications for the macroeconomic modeling. He received the 2010 BBVA Foundation Frontiers of Knowledge Award in the category of Economy,Finance and Management for his fundamental contributions to our understanding of how economic actors cope with risky and changing environments