Результативность бюджетных расходов в России и странах ОЭСР
Article gives a description of the principles of budget law: as a whole, and each principle. The role of the common law and constitutional principles was shown. Author coherently defined the principles of establishing budget revenues and expenditures, the budget system's structure and the implementation of the budget process. For the first time in Russian scientific researches it was presented an integrated system of principles, including the principles of budget law, either related or not related to the budget legislation, however, derived from history, international experience, documents of international financial organizations and doctrinal sources.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.