Парушина Наталья Валерьевна

Current state of accounting, analysis and auditing as a field of professional knowledge in which data is generated for management purposes is related to the state development policy of these activities types based on national priorities and ensuring sustainable development. The article examines the directions of state policy in the field of accounting development, financial reporting and improvement of economic model of audit firms. Such methods of issue study as monographic research, publications review, data and information comparison, critical information evaluation, and methods of logic and deduction were used. Scientific justification of the development of accounting, analysis and auditing based on knowledge convergence for sustainable development, which in the coming years is based on the transition from traditional to intelligent knowledge and data management in the digital era, is given. The basic characteristics of the transition from traditional to intelligent management actual for corporate and public management are summarized. The essence of the achievements of accounting, analysis and audit results for the future up to 2030 is revealed. The directions of state policy in the field of accounting, analysis and audit on knowledge increment on the basis of intelligent management are disclosed and proposals are made for functioning of implementation mechanism of state policy measures in the field of accounting, analysis and audit for expansion and meeting of information needs of interested management parties.

Project work is modern and effective management tool at all levels, including management of the region’s socio-economic development, one of the priority tasks of which is to improve the efficiency of healthcare sector in order to increase the life quality, accessibility of medical care and to prevent morbidity. Project work is based on conceptual approaches and principles of organization and management, use of flexible technologies and evidence-based methods and technologies for planning and executing projects at all levels. Formation of conceptual foundations of the project work makes up scientific basis of the research, conclusions and suggestions obtained from the results of scientific experiments, and determines the relevance of the issue. The purpose of the study is to formulate conceptual foundations of the scientific theory of project work in regional healthcare, which include theoretical and methodological provisions of project work perfection as a component of regional policy of project management of socially significant results, and project management of life expectancy growth at birth. Methodological basis of the research is combination of theoretical methods (such as literature review, and comparison of concepts) and practical methods (including observation, economic analysis, dynamic series analysis, trend analysis, modeling, factor analysis, and etc.). As a result, a literary review of the material on project work organization in regional healthcare was conducted. Concept provisions of scientific theory of project work in regional healthcare were formulated. They are related to improvement of theoretical and method-ological provisions and development of practical recommendations in the field of project activities while implementing regional economic policy to develop healthcare sector and its sectoral links.

Small business development is the strategy of sustainable socio-economic development of the country and its regions. To assess the current state and prospects of entrepreneurship development and to attract young people to the entrepreneurial environment, interregional analysis of the functioning of small businesses is necessary. The analysis is carried out on the basis of official statistical and analytical data using modern analytical tools. The purpose of the study is to conduct interregional economic analysis, the essence of which is comparative analysis of small businesses in different regions of Russia. Such methods of interregional analysis as comparison, juxtaposition, best estimates, rating, dynamic series, segmentation and others form modern tools of information and analytical support of business processes in management, economic and mathematical analysis, and regional economics. Separate components of analytical tools are reflected in the article, based on up-to-date analytical data obtained from official sources of Russia entrepreneurship database. As a result, publications reflecting the importance of analyzing the state and dynamics of small and medium-sized businesses development and focusing on the features and characteristics of enterprises functioning and regulation under new economic conditions are overviewed. Current state and prospects for the development of small enterprises in the regions of Russia and new regions are analyzed on the basis of methods of comparison, juxtaposition, and dynamic series construction. On the basis of the revealed trends and patterns, important directions of national policy in the field of entrepreneurship are formulated.

At present internal financial control is an effective tool to improve quality of financial management in the public sphere. The reliability assessment of internal financial control is carried out in the process of internal financial audit and is an independent process of execution ensuring of budgetary powers during budget formation and performance, fulfillment of state tasks and disbursement of allocated funds. The formation problems of the system of internal financial control in the state (municipal) institutions are currently relevant. A number of normative regulations in the field of internal control were abolished and recommendations for accounting processes control were introduced, which significantly narrow the scope of control and lead to violations and errors. The purpose of the study is to develop theoretical, methodological and practical aspects of organization and conduct of internal financial control of state (municipal) institutions to confirm the reliability of financial statements, transparency and correctness of budget process, and the legality of budget procedures. Abstract-logical method, discussion method, normative-legal study, methods of comparison, matching technique, hypothetical assumption, grouping method and the author's expert assessment of the current state of the issue were used in the article to study the multidimensional problems of internal financial control. As a result, the assessment of the main local acts in the field of internal financial control is given, the necessity and practical examples of data control automation processes are substantiated, components of the internal financial control system in a public institution are considered, methods and procedures of internal financial control are summarized, and control actions are proposed to confirm financial statements reliability.

Under conditions of increasing the rate of domestic production, the availability of resources and provision of enterprises with them is a factor of success and implementation of the development strategy. Resources availability is not only the current state of the enterprise functioning. It is necessary to assess the development prospects in the future, the efficiency of using the accumulated potential and directing it to innovations related to the renewal of fixed assets, production of new products types, and use of new technologies by the enterprise employees. Directions, recommendations and suggestions related to the assessment of the existing experience and development of new knowledge in the field of analysis of resource support of production are considered in the article. The purpose of the study is to develop proposals and recommendations for the development of tools for collecting and economic analysis of information about the resource provision of a manufacturing enterprise for innovative development. Te methods of analysis used are: dynamic construction, method of absolute and relative values, comparison method, coefficient method, system approach, and data structuring technique. The sources of information used were accounting data, explanatory analytical information, data analytics of information systems Interfax, Sbis, RBK company, the All-Russian Contractor Verification System For Honest Business. As a result, the practice of collecting and analyzing information about the resource provision of a manufacturing enterprise was assessed from the point of view of readiness for innovation is given on the materials of a manufacturing enterprise. It is shown how to assess the readiness of the enterprise for further development and the effectiveness of the formation and use of resources on the basis of calculation and analysis of indicators and ratios. Management conclusions are formulated to assess the resource availability of the enterprise and innovative transformations.

The problems of compliance with labor legislation, analysis of labor indicators, violations in the field of labour and control measures are always relevant and timely. Especially in the period of new technological challenges, requirements for qualifications and skills, and safety adherence. The state of compliance with labour legislation and separate labour indicators in the regions and development of conclusions and proposals in the field of labour law form the target area and determine the purpose of the study. The methods used in the article are: generalization, analytical sampling, grouping of data, comparison, relative values, and discussion. The research methodology is based on the official materials of the unified interdepartmental database and singling out of thematic areas of the problems study in the field of non-compliance with labour legislation, monitoring, issuing injunction and imposing administrative penalties on the officials. As a result, conclusions and proposals were formulated on the digital disclosure of the data on labor legislation violations, increasing the responsibility of the enterprises management for the development and compliance with the law and labour conditions and safety.

The relevance of considering the problem of organizing labour remuneration settlements with employees is associated with eliminating risks and reducing the number of violations in accounting and reporting. The purpose of the study was to improve organizational and methodological provisions of internal and external audit of labour remuneration settlements. The methodology of the study is based on a set of methods and techniques of review evaluation, expert confirmation, discussion review, and comparison with the best audit practices. The following audit methods were used: verification of documents, inspection of records, mutual control of documents, verification of correspondence of accounts, and confirmation of the reliability of accounting statements. As a result of the research, an overview of auditing practice of labour remuneration settlements is given. The normative regulations on labor and wages, the procedure for their compilation and application in the organization were studied. The risks and threats of violations that accountants may commit when conducting settlement operations were identified. Proposals to correct inconsistencies were developed. Economic processes and legislation are constantly changing, so it is necessary to develop accounting, generate reliable reporting and reduce the number of errors. Practical proposals will improve the efficiency of the financial management system and control of budget funds and private investments in business.

Entrepreneurship regulation and support on the basis of entrepreneurial competencies development and activation of entrepreneurial initiative of young people formed in higher education institutions promote sustainable functioning of the economy and social sphere. At present, universities are experiencing difficulties with creating material and technical base, obtaining information, and interacting with coaches from business. Detection and solution of the problems of entrepreneurial competencies development of young people in universities is relevant and timely for the growth of the economy, well-being of citizens and students employment. The purpose of the study was to reveal the dependence between the factors that contribute to raising the expectations of young people and the development of entrepreneurial competencies, and the results of creating new innovative products, ideas and startups. The methodology of the research was based on a set of methods of comparative analysis, questionnaires and factor dependence to form scientifically sound provisions for the development of entrepreneurial competencies of young people in higher education institutions in Belarus. As a result, the importance of youth entrepreneurship development in the country for socio-economic development is determined. The authors' theoretical approaches to the study of the directions of youth entrepreneurship development were systematized. Primary data on the development of youth entrepreneurship from the perspective of higher education institutions were obtained with the help of a developed survey on the Internet (Google Forms) for students and graduates. Comparative analysis of the responses for 2021 and 2022 was carried out. Correlation dependence of influence factors on the level of youth entrepreneurship development in the country is revealed. The directions of improving youth entrepreneurship effectiveness in Belarus are proposed. They are: implementation of co-working sites, startup development, scientific and industrial cooperation with partner organizations.

Instability of the situation in the world dictates the necessity to improve targeted support for small enterprises. At present they more than ever need additional development of measures to stimulate and improve production efficiency. The state is undertaking measures of financial, informational, regulatory and legal support, but efforts should be aimed at involving people, who need material support, in labor and production, and socialization of their living conditions. Social entrepreneurship, the development of production, where the work of disabled people is used, as well as enterprises that produce products, perform work and provide services for people with disabilities are of great importance. The purpose of the article is to assess the state and conditions for development and improvement of state support for small enterprises in order to attract people with disabilities to work. The research methodology is based on systematic study of the problem from several sides - entrepreneurs, citizens, the state - and formation of organizational and managerial proposals for targeted support of entrepreneurs and disabled people. As a result, recommendations are given on redistribution of the funds from state programs for the development of entrepreneurship, which can be used to attract people with disabilities to work and adaptation. These measures should be implemented for the planned year promptly. This will in practice contribute to additional stimulation of entrepreneurial activity and initiative.

Program-targeted support of small business is becoming an effective tool of effective business development and reduction of threats and challenges risks caused by new geopolitical and anthropogenic changes, pandemic and society socialization. It is based on the development of a set of measures and activities that stimulate business development and neutralize the impact of risks associated with external factors and internal problems. Management decision-making is based on systematic study of the problem theory and practice, consideration of methods and approaches to state support of small enterprises. The purpose of the article is to review the conceptual basis of program-targeted support of small business, analyze the state and trends of small business development, and assess the undertaken measures of state support and their improvement. The issues of program-targeted support of small businesses are poorly studied, which necessitates a review of conceptual apparatus, examination methods of this problem and information base of entrepreneurship analysis. The article examines the institutions of targeted program support of small businesses, a set of undertaken measures, and provides recommendations for expanding of measures package to stimulate entrepreneurial activity and ease control.

In the financial sphere banks are intermediaries between legal entities and individuals in making payment, thus providing effective and regulated circulation of financial capital in the economy. Banking flexibly and organically reacts to digital changes and novelties of the time that allow to control financial sphere and provide fair redistribution of financial resources. Geopolitical instability and pandemic enhance the risks which banks faced providing deposits security of entities, population and the state. The main challenges refer to digital technologies and financial security of information in cash operations where large amount of clients are involved. Readiness of the banks to resist challenges and threats is mainly determined by their financial stability and sufficiency of the assets available. The article presents a review of the changes which are taking place and will take place in the financial market in settlement-cash operations. Practice of using modern banking technologies abroad are analyzed. Scientific and practical necessity to adapt new digital techniques and products to banking activity is substantiated. Interrelation of organizational-management basis and financial stability of PJSC Promsvyazbank in solution of the problems with digital innovations in current settlement and other operational activity is disclosed. Methods and tools on the use of official information of the research are based on the banks’ materials, scientific and Internet publications.

Monitoring of national projects implementation and digital transformations make possible and mandatory the use of a set of methods and tools for assessing and confirming the addressness and efficiency of use of budgetary funds by control and accounting bodies. State audit is currently a form of state control that is strategic in natur. It ensures the achievement of national development goals of the state, tracing the entire chain of allocation and expenditure of state financial resources. At present, methods and tools for monitoring and organizing the work of territorial control and accounting bodies are aimed at sustainable development of territories, increasing investment attractiveness and competitiveness of the region. The financial chain is designed to be transparent and accessible to all participants of budgetary relations, which is controlled in the process of expert, analytical and control activities of territorial control and accounting bodies. Digital portals provide access to information for all interested users, thereby allowing to assess the effect and results of the state audit. The purpose of the article is to conduct a review of modern methodological tools of control and organization of state audit by control and accounting bodies in the region, based on the materials of the reports of the Control and Accounting Chamber of Orel region. The new methods and tools of the work of control and accounting bodies are a risk-oriented approach, adaptation of the best practices of auditing the effectiveness of commercial organizations, financial management, financial analysis and strategic state audit, which are based on a targeted approach. As a result, the figures of public procurement, budget funds expenditure and budget transfers to national projects are summarized.

Attracting external and internal financial sources for the development and expansion of the field of activity is a priority in the strategy of small and medium-sized businesses functioning. During the pandemic and post-COVID period, small and medium-sized businesses are in the state of overcoming the crisis and search for new areas of activity and business segments. Some of the projects related to the expansion of the business sphere are new, starting ones, that requires attracting additional working capital for markets formation. These sources are based on the government support and bank crediting. New areas of crediting are associated with the financing of new projects, activities, export development, and employment. Unfortunately, banks do not actively promote the policy of financial support for startups, although this type of banking product is effective and is in demand. The purpose of the article is to substantiate the necessity to credit small businesses and calculate the economic efficiency of management decisions on crediting startups. The research methodology was based on the use of methods of monographic and periodic research, comparison, and coefficient analysis. The scientific novelty of the proposals is in the development of theoretical, methodological and practical proposals of crediting small businesses for startup projects. The authors' suggestions and recommendations are aimed at expanding the packet of banking products for commercial banks based on a new type of services - crediting startups of small business and entrepreneurs-beginners.

Recently agrarian tourism has widely developed that is caused by coronavirus pandemic in the country and in the world and closing of international borders. The analysis shows, that the pandemic has influenced the number of entrance and exit tourists in Russia. Citizens prefer trips across Russia to foreign tours. Among tours for the last year there was a special agiotage in Moscow, St.-Petersburg, Kazan and Sevastopol. To relieve the excursion trips to the capitals of the country and health-improving medical tours to Russian resorts, directions of rural tourism and in particular agrarian tourism, which has some peculiarities, are developing. The specificity of agrarian tourism is connected not only with rest, but also with familiarizing with agrarian manufacture in the village that promotes development of not only tourist sphere, but the entrepreneurial activity as well. The purpose of the article is to analyze the spread of agrarian tourism, reveal the tendencies and prospects of its development in the country and Orel region. In the article the review of scientific materials on the subjects of the research is given and the place of agrarian tourism in the classification of rural tourism is defined. The necessity of its development for regional economy, growth of agrarian manufacture volumes, solution of employment problems in the village and involving of young farmers in the work in the village are substantiated. Conclusions and recommendations of the authors are aimed at carrying out of further analysis and research of the market of suggested tourist products which will promote agrotourism development in the regions of the country taking into account historical, cultural, spiritual and rural heritage which regions possess.

Under conditions of the pandemic a large number of subjects of small and medium-size business has appeared in difficult financial conditions. The state undertakes measures of financial support of the development conditions of the business subjects placing emphasis on tax privileges and bank crediting. Thus, there are actual questions of revealing and prevention of risks of financial stability change, insolvency and accumulation of debts. It can become the reason of bankruptcy of the companies and social tension in the society. The measures of precautionary control and regulation, which are connected with the observance of the legislation and the analysis of financial situation, are still important. The problems of the analysis of the firms’ financial position, debtors bankruptcies, debt collection come from the category of only economic questions to the sphere of legal regulation and consultation. In the article, economic-legal aspects of revealing and analysis of regulator risks of inconsistency (bankruptcy) of entrepreneurial structures are considered. The review of regulation practice in the field of risks estimation controlling influence on business is given. Kinds of rendered legal services are studied in interrelation with economic questions of the analysis of the enterprises’ financial position. The research technique is based on application of the financial analysis methods, bankruptcy analysis and risk-oriented approach. Regulator risks are considered from the point of view of legislation non-observance in sphere of book keeping, drawing up of financial reporting, arbitration management, management of joint-stock companies and limited liability societies and cooperation within the limits of work of the Euro-Asian Economic Union. Theoretical and practical importance of conclusions and results consists in formation of the scientifically-proved and practical recommendations concerning management regulator risks in business.

In the article internal audit as the way to increase efficiency of organization’ activity is considered. The basic advantages and disadvantages of internal audit are presented. A number of the problems connected with introduction of internal audit department and further maintenance of its functioning is presented. In the course of problematics consideration, a complex of recommendations promoting elimination of the problems connected with internal audit is presented, and the basic development tendencies for the next years are outlined. The novelty of the questions considered in the article and their practical importance are connected with the growth of internal audit role in the processes of efficient control and reliability of financial reporting of economic subjects.

In the article the directions of the organization profit and profitability estimation, which characterize the efficiency of entrepreneurial activity of trading organization are considered. Scientific approaches to horizontal and ratio analysis to the profitability, formation of the necessary information for administrative decision making to manage the factors influencing successful functioning of the organization, profit maximization and profitability increase are defined.

Business subjects crediting today is rather actual offer in the market of the Russian Federation due to economic problems, absence of funds for conducting business, high activity risk because of instability of Russian currency and so on. At the same time, commercial banks have no possibility to grant credit to each entrepreneurial structure owing to risk of its potential solvency. To estimate the credit status of the business subject efficiently it is important to apply various techniques of credit status estimation. In the article modern methods of credit status estimation of the business subject (express analysis, rating estimation technique and scoring) are considered, their pluses and minuses are revealed.

The main purpose and tasks of audit of remuneration settling with the personnel are defined in the article. Information sources of controlling measures are systematized and organizational-administrative procedures of audit of remuneration settling with the personnel are considered.

Peculiarities of accounting (financial reporting) of small organizations are considered in the article and analysis technique of financial indicators presented in the financial results report is given.

The article deals with information and methodological aspects of the organization of accounting management and analysis of calculations of remuneration of personnel labour.

Separate aspects of formation of Russian tax system, taxes-and-duties functions and infoware of accounting and analysis of taxes-and-duties are considered in the article

Insolvency (bankruptcy) institution is an integral part of market economy. It serves a powerful stimulus of effective work of enterprising structures, guaranteeing economic interests of both creditors, and the state as a general controller of the market. The basic advantages and disadvantages of foreign and Russian techniques of insolvency (bankruptcy) risk estimation of organizations and an individual are defined in the article. Comparative evaluation of stochastic analysis and forecasting models of insolvency (bankruptcy) of trading organization since 2010 to 2012 is carried out.

Urgency of analysis and improvement of information quality for formation of control system of bills payable to settle with counterparts, the budget and the personnel fully and in time and to reduce the risk of possible bankruptcy and loss of financial independence is proved in the article.