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Учет и отражение бюджетных обязательств по ГЧП-проектам в бюджетной отчетности
Инженерные кадры - будущее инновационной экономики России. 2025. № 1. С. 1680–1682.
The article examines the issues of accounting for budget obligations under public-private partnership (PPP) projects in budget reporting. International standards for budget accounting, such as the accrual method and the cash method, are highlighted. The analysis of the Russian experience is carried out, where the cash method is used, which limits the transparency of PPP obligations. The importance of fully integrating PPP commitments into indicators of fiscal sustainability, such as the deficit and public debt, was emphasized.
Language:
Russian
Diskin E., Прожерин Д. В., Теоретическая и прикладная юриспруденция 2026 Т. 29 № 3 С. 221–234
Introduction: Drawing on the legal orders of the United States, the European Union, and the Russian
Federation, the article provides a comparative legal analysis of three regulatory models governing the
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Post-Soviet Eurasia is one of the world's most geopolitically consequential and rapidly transforming regions. Developments across it increasingly reshape political, economic and social relations far beyond its borders. Understanding these dynamics is therefore both intellectually urgent and analytically demanding, requiring an interdisciplinary approach capable of moving beyond established categories and fragmented national perspectives.
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Diskin E., Полития: Анализ. Хроника. Прогноз 2026 № 3 С. 23–45
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Added: October 5, 2026
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Added: October 4, 2026
Kaspe S. I., Russia in Global Affairs 2026 Vol. 24 No. 4 P. 138–167
This article examines the stereotypes about China that prevail in the West and Russia and make them perceive it not only as a strategic challenge, but an existential threat. The article demonstrates that the most common fears are overstated and counterfactual, and that they are grounded in the West itself. Modern China cannot be identified ...
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Baklanov A., Международная жизнь 2026 № 9 С. 4–15
This article, using materials from the Russian Foreign Ministry archive, analyzes the origins, dynamics, and outcomes of the 1956 Suez Crisis. It emphasizes the crucial importance of the Soviet Union's harsh demarche against Great Britain and France, which forced London and Paris to cease their aggression against Egypt. It examines the approaches of various states ...
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The article analyzes media skepticism and media cynicism as two forms of critical attitudes toward news. The empirical basis of the study is a nationwide population survey (N = 6,007) conducted in late 2023 and early 2024. The analysis shows that both media skepticism and media cynicism are pronounced in Russian society: while a substantial ...
Added: October 1, 2026
Balakina Y. V., Коммуникации. Медиа. Дизайн 2026 Т. 11 № 3 С. 24–44
This article explores the role of multimodal media texts (MMT) in political communication. MMT are seen as a blend of cultural and symbolic forms, manifested through various semiotic modes such as text, image, sound, and their combinations in the media space. The goal is to elucidate how these texts construct social reality and their functions ...
Added: October 1, 2026
Korotayev A., Cliodynamics: The Journal of Quantitative History and Cultural Evolution UC Riverside 2026 Vol. 17 No. 2 P. 1–38
This paper examines the striking mathematical correspondence between two independently derived hyperbolic equations describing global evolutionary dynamics: Panov's time series of "biospheric revolutions" spanning 4 billion years of biological and cultural evolution, and von Foerster's famous "Doomsday" equation for world population growth (1960). Both phenomena are governed by equations of the form y = C/(2027 ...
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Shishkina A., Issaev L., Journal of Globalization Studies 2026 Vol. 17 No. 1 P. 145–156
This article is aimed at discussing the global and regional aspects of Islamic modernization. The study discusses the transformation of ideas about the role of women in the public space by the case study on the North Caucasus. The attitudes of traditional society, the influence of Soviet power, the role of Islamization, both early and ...
Added: September 28, 2026
Diskin E., Закон 2026 № 1 С. 92–123
In the January Legal Chronicle our authors comment on several significant legal events that happened at the end of 2025: decisions of the Constitutional Court No. 31-P on the payment of dividends on preferred shares, No. 41-P on VAT, No. 46-P on the fate of seized property in bankruptcy cases; discussion in the EU Council ...
Added: September 28, 2026
Gribkova D. E., Вопросы государственного и муниципального управления 2026 № 3 С. 151–176
Global challenges, economic security risks, sociodemographic and environmental processes, and accelerating technological development are creating a fundamentally new context for Public Administration that demands knowledge-based decision-making. The growing interest in proactive and predictive governance has led to the active use of science and technology foresight. However, the governance of scientific and technological development still faces ...
Added: September 28, 2026
Dubravskiy P., Электоральная политика 2024 № 2 С. 2
The paper explores the phenomenon of populism in Latin America as represented by two prominent political figures: Nayib Bukele, President of El Salvador, and Javier Milei, President of Argentina. Both leaders embody different approaches to populism, using charismatic leadership and radical rhetoric to mobilize the population and challenge political elites. The paper analyzes the methods ...
Added: September 27, 2026
Dubravskiy P., Электоральная политика 2025 № 1 С. 1
The paper examines the key factors behind Donald Trump’s victory in the 2024 U.S. presidential election. Special attention is given to sociopolitical shifts in American society, the effectiveness of the Republican campaign, the use of digital political technologies, and strategic outreach to key voter groups in swing states. The research data for the study includes ...
Added: September 27, 2026
Soloshcheva M., Российское китаеведение 2026 Vol. 14 No. 1 P. 6–23
This article examines the conceptualization of Chinese soft power and the implementation
of the PRC’s soft power strategy in Africa. First introduced into academic
discourse by American political scientist Joseph Nye in 1990, the concept was subsequently
adopted and critically re-evaluated by Chinese political theorists, most notably
Wang Huning, Yan Xuetong, Yang Shengping and Zhang Guozuo. The term has ...
Added: September 27, 2026
Biryuk D., В кн.: Современные тенденции и инновации в науке и производстве. Материалы XV международной научно-практической конференции.: Междуреченск: Кузбасский государственный технический университет им. Т.Ф. Горбачева, 2026.
В статье рассматриваются теоретические основы государственного финансового менеджмента (ГФМ) как ключевого инструмента обеспечения эффективного управления бюджетными средства в рамках реализации проектов ГЧП. Особое внимание уделяется роли ГФМ в контексте реализации проектов государственно-частного партнерства (ГЧП), где возникают так называемые «квазидолговые» (забалансовые) бюджетные обязательства. Обосновывается необходимость применения принципов ГФМ при управлении обязательствами по концессионным соглашениям, соглашениям ГЧП ...
Added: August 11, 2026
Баширов М. Ф., Васильева А. Е., Железнякова В. А., Бизнес. Общество. Власть 2025 № 2 (56) С. 67–84
The article discusses the process of establishing high-tech areas through collaboration between business and government in the Russian Federation. The authors analyze methods of creating such territories and consider tools for implementing the Departmental «Smart City» project. They also examine the IQ categories of cities and calculate correlation coefficients between indicators of smart cities and ...
Added: August 11, 2026
Biryuk D., Инженерные кадры - будущее инновационной экономики России 2025 № 1 С. 1677–1679
The article is devoted to the study of the impact of budget indicators on the level of development of public-private partnership (PPP) in the constituent entities of the Russian Federation. The relationship between such indicators as budget security, the level of subsidization, gross regional product (GRP), the volume of public debt and the volume of ...
Added: July 29, 2026
Lodiagin B., Petrov V., International Journal of Innovative Research and Scientific Studies 2026 Vol. 9 No. 7 P. 127–141
This study compares seven Russian regional airport public-private partnership projects to examine how governance arrangements relate to implementation performance and adaptation under uncertainty. The analysis draws on public documents, project-participant materials, industry reports, and business media available by May 2026. A qualitative multiple-case design combines thematic analysis with cross-case synthesis. The cases range from comparatively ...
Added: July 27, 2026
Фандюшин М. В., Вопросы национальных и федеративных отношений 2025 Т. 15 № 9 (126) С. 1918–1932
This article examines the analysis of the use of one of the instruments of public-private partnership - the concession agreement - in the field of urban electric transport in the Russian Federation. The application has 9 years of experience, with various modes of transport in various regions of Russia. This analysis is necessary to determine ...
Added: May 14, 2026
Biryuk D., В кн.: Государственное и муниципальное управление: актуальные проблемы и современные тренды.: СПб.: Санкт-Петербургский университет технологий управления и экономики, 2026. С. 95–99.
This article presents a comparative analysis of the practices of BRICS countries in assessing and accounting for budgetary obligations arising from concession and public-private partnership (PPP) projects. The selection of BRICS nations is justified by their status as major emerging economies actively employing PPPs for infrastructure financing and facing similar challenges in fiscal risk management. ...
Added: April 16, 2026
Vdovin I. A., Александров А. А., Кирюхин Д. А. et al., Бизнес. Общество. Власть 2025 № 2 (56) С. 7–18
The article discusses the significance of establishing and developing institutions for investment in infrastructure, particularly in transport. A comprehensive analysis of the legal framework on this matter has been conducted, and the objectives of the government in the development of transportation infrastructure have been identified. Using two significant infrastructure projects as examples, the authors demonstrate ...
Added: February 27, 2026