Некоторые аспекты анализа финансово-хозяйственной деятельности автономного учреждения
This article describes the main steps of the analysis of financial-economic activity of autonomous institutions. On the example of consolidated report on execution of the Plan of financial-economic activity the conclusions and suggestions for improving the activity and achievement of the planned indicators are considered. Proposals to change the basic structure of the reporting forms of an autonomous institutions are formulated.
The paper analyses the concepts of transparency and accountability, their correlation with other key concepts used in Russian social and economic discourses, and also the critique of the transparency and accountability practices. It is shown that the main effect of development of these technologies is the substitution of reality by the “picture” formed for external users, transformation of this “picture” into the self-purpose. The reason of this is the change of paradigms of trust. Society has passed from trust in authorities with their right to make decisions on the basis of professional judgment to trust in procedures and standards, trust in “picture”. We have changed trust in result to trust in processes of its receiving.
This article considers possibilities of obtaining data needed for analysis of economics results of mining from reports of vertically integrated oil companies. It also describes information contained in some special-purpose data bases. World trends in information disclosure of oil-producing companies are discussed.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.