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Особенности формирования и представления финансовой отчетности в государственном секторе России в соответствии с международными и федеральными стандартами
Аудиторские ведомости. 2021. № 3. С. 63–67.
Черткова А. В.
The analysis of the ongoing reform of accounting and reporting in the budgetary sphere made it possible
to draw conclusions about the trend towards the maximum convergence of Russian and international accounting
standards and rules. At the same time, following this development vector, the author identified the main
provisions that need to be changed and presented recommendations for further reforming the designated area.
Kazun A., Вопросы экономики 2026 № 6 С. 5–30
Проанализированы факторы выживаемости малого и среднего предпринимательства в России на данных о 5,22 млн юридических лиц на основании реестра МСП, финансовой отчетности RFSD и сведений ЕГРЮЛ о собственности и управлении. Прекращение деятельности разделено на четыре типа: реорганизация, вероятное банкротство, исключение ФНС и прочая ликвидация. Модели Кокса дают два результата. Во-первых, кажущееся преимущество малых и средних ...
Added: June 6, 2026
Gershman M., Brambila F., Bredikhin S. V. et al., М.: ИСИЭЗ ВШЭ, 2026.
The monograph presents the results of a comprehensive analysis of trends in science and technology policy, as well as strategies and practices of public administration in this sphere in foreign countries, conducted by the Institute for Statistical Studies and Economics of Knowledge (ISSEK) of the National Research University Higher School of Economics.
Current global trends in ...
Added: June 5, 2026
Zhuravleva T., Afanasev K., Journal of Economic Interaction and Coordination 2026 P. 1–23
Punishment plays a crucial role in driving norm change by incentivizing compliance with evolving shared normative expectations. Punitive measures typically encompass two components: a communicative effect, which delineates inappropriate conduct, and an institutionalized procedure that facilitates sanction enforcement. This study specifically investigates the latter dimension, examining how the mere existence of a punishment institution influences ...
Added: June 5, 2026
Sinitsyn M., Весь мир, 2025.
The global transportation sector is undergoing a major transformation associated with the transition to a low-carbon economy and the expanded use of alternative energy sources. In recent decades, the substitution of petroleum-based motor fuels with their substitutes – primarily biofuels and electric power (electric vehicles) – in light-duty road transport has accelerated. Public policy at ...
Added: June 5, 2026
Идея-Пресс, 2026.
The year 2025 was marked by deepening contradictions between the leading world powers in world politics and economics. The dominant paradigm is the transition of the world's leading players, primarily the United States, to fierce competition in order to promote and realize national interests. In this context, political polarization has increased in many countries of ...
Added: June 5, 2026
Sinitsyn M., Экономика строительства 2025 № 10 С. 265–268
This article analyzes recent trends in the global fuel cell electric vehicle market, including declining sales and weakening government incentives, China's support for the development of hydrogen-powered trucks. It shows that the purchase price and fuel costs of hydrogen vehicles are higher than those of diesel and electric vehicles. Hydrogen from coal and natural gas ...
Added: June 5, 2026
Sinitsyn M., Анализ и прогноз. Журнал ИМЭМО РАН 2025 № 3 С. 25–35
The article assesses life-cycle greenhouse gas emissions of internal combustion engine vehicles and battery electric vehicles including emissions from production, operation, maintenance, battery replacement and disposal. The author uses data on the carbon intensity of electricity generation in the European Union, USA and China – leaders in global energy transition – to estimate greenhouse gas ...
Added: June 5, 2026
Kravtsova M., Musaev A. U., Welzel C., / Series "SSRN Working Paper Series". 2026.
Elaborating on Welzel et al.'s "Cool Water Theory," our study zooms into the more limited (albeit still varied) framework conditions of Russia's huge territory. Within Russia's confines, we examine how the combination of moderately cool seasons with steady rain (i.e., Cool Water) affects sub-national areas' contemporary societal progress in two modernization indicators: material prosperity in ...
Added: June 3, 2026
Блохин А. А., Larionov A., Вестник Российской академии наук 2026 Т. 96 № 6 С. 564–574
The study confirms the importance of institutional factors in the formation of digital ecosystems. Their advantages for participants consist in the creation of a common environment with reduced transaction costs. Such an advantage is created by the dominant large business in it, organizing the ecosystem, based on its access to information arrays, a wide network ...
Added: June 3, 2026
Styrin E. M., Sanina A., Ataeva A. et al., Public administration and development 2026 P. 1–18
Digital public procurement is increasingly implemented through e-procurement platforms, yet evidence on the governance capabilities needed to deliver transparency, coordination and organisational learning remains limited outside high-capacity contexts. This article reframes public procurement as a socio-technical platform ecosystem and develops an ecosystem capability framework that links three tiers (government, platform operators and users) to three ...
Added: June 2, 2026
Shirokova G., Bystrov Arsenii, Tyutneva Anna, Foresight and STI Governance 2026 Vol. 20 No. 2 Article 31636
Small and medium-sized enterprises (SMEs) operate under conditions of chronic resource constraints, which makes it important to study strategies capable of transforming available resources into sustainable financial outcomes. One such strategy is entrepreneurial bricolage - the unconventional recombination of existing resources to address organizational challenges. This article examines the impact of bricolage on SME performance, ...
Added: June 2, 2026
Biryukova A., Zasimova L. S., Вопросы статистики 2026 Т. 33 № 2 С. 40–57
The paper examines changes in the economic affordability of cigarettes in Russian regions in 2011–2023. Using fixed-effects models, it estimates the impact of prices, incomes, and tobacco affordability (the ratio of per capita income to cigarette price), on three indicators: retail sales of cigarettes per capita, adult population spending on tobacco products, and the share of these ...
Added: June 1, 2026
Saakyan T. V., Региональная экономика и управление: электронный научный журнал 2023 № 4 (76) Статья 41
The article is devoted to the analysis of conditions influencing the choice of the option of selecting the recipients of subsidies in order to provide them with state budget support. The results of the analysis of possible actions of subnational authorities and local governments in the transition to a new procedure for selecting recipients of ...
Added: June 1, 2026
Saakyan T. V., Финансовые рынки и банки 2024 № 4 С. 92–100
The publication presents the results of a study focusing on the legal foundations and practical aspects of state financial control in the Russian Federation. Particular attention is paid to the analysis of legal regulations governing control activities aimed at assessing compliance with the requirements of Russian legislation by participants in relations arising in the process ...
Added: June 1, 2026
Saakyan T. V., Финансовые рынки и банки 2024 № 8 С. 52–64
The article is devoted to the review of the development of legislative and regulatory legal acts in terms of gradual unification and standardization of legal regulation of the provision of state support in the form of subsidies and gradual transition to unified rules for the provision of subsidies and the procedure for selecting recipients. The ...
Added: June 1, 2026
Saakyan T. V., Тихонова А. С., Человек. Социум. Общество 2024 № 11 С. 179–191
In accordance with Russian legislation in the field of real estate, the involvement of an independent evaluator is a prerequisite for determining the initial (minimum) price of the object of tendering for the right to conclude a lease contract. The current procedure for determining the rental value of real property does not ensure a proper ...
Added: June 1, 2026
Saakyan T. V., Ключников О. И., Ученые записки Международного банковского института 2024 № 2(48) С. 129–143
Subject: green finance as a new market-state mechanism for optimizing human interactions with nature. The purpose of the article: the study of the mechanism of market development and government regulation from the perspective of pricing features of green financial products.
Method: the study used contextual analysis as well as comparisons.
Results: in comparison with the available literature, ...
Added: June 1, 2026
Ключников И. К., Saakyan T. V., Ученые записки Международного банковского института 2024 № 4 С. 125–150
Subject. Subsidies as a fiscal instrument used to support socially significant industries, as well as to stabilize the level of domestic prices. The purpose of the study is to develop approaches to the theoretical and methodological substantiation of the principles for assessing the effectiveness of state subsidies to business entities.
Results. The possibility of using the ...
Added: June 1, 2026
Saakyan T. V., Финансовый журнал 2024 Т. 16 № 4 С. 24–40
The article considers approaches to regulatory and methodological support of tracking the results of research, development and technological works for civil purposes (R&D) funded with subsidies provided to legal entities from the federal budget, including grants in the form of subsidies for R&D from the federal budget to legal entities (except for state (municipal) institutions), ...
Added: June 1, 2026
Vasyunina M., Mikhail E. Kosov, Shmigol N. et al., Emerging Science Journal 2023 Vol. 7 No. 1 P. 207–227
Controlling is essential for public organizations to deliver optimal performance. However, the existing literature lacks sufficient knowledge to help organizations implement better strategies to enhance control. Therefore, this study examined the concept of control in the public sector, its impact on organizational efficiency, and a key focus on implementation. This study adopted a mixed approach ...
Added: September 29, 2025
Особенности применения федерального стандарта бухгалтерского учета государственных финансов «Аренда»
Городилов М. А., Черткова А. В., В кн.: Развитие учетно-аналитической и контрольной системы в условиях глобализации экономических процессов: сборник научных статейВып. 12.: Пермь: Пермский государственный национальный исследовательский университет, 2021. С. 144–152.
The reform of accounting and reporting in the Russian public sector
is taking place through the introduction of federal public finance accounting
standards. Based on the provisions of the International Public Sector
Accounting Standards, federal standards have made significant changes
in accounting and reporting in accordance with international standards. At
the same time, the practice of using the implemented standards ...
Added: January 31, 2024
Черткова А. В., Теория и практика общественного развития 2022 № 5 С. 46–50
The author discusses the vector of reforming accounting and reporting in the state-financed organisations,
including the higher education sector in Russia. The state policy in the field of standardization of the
public sector is mainly considered. Changes in the accounting and reporting of Russian higher education institutions
related to the introduction of federal public finance accounting standards (FSBUGF) ...
Added: January 31, 2024
Черткова А. В., Финансы и кредит 2022 Т. 28 № 3(819) С. 557–571
Subject. This article explores the issues of reforming accounting and reporting in the public sector of Russia, statutory regulation, and systematization of current rules.
Objectives. The article aims to develop an up-to-date system of statutory regulation of accounting and reporting in the public sector of Russia.
Methods. For the study, I used a comparative analysis.
Results. Based on ...
Added: January 30, 2024
Agamirova M., Журнал институциональных исследований 2023 Т. 15 № 1 С. 89–99
The article discusses the possible negative effects of the implementation of the market motivation methods in the public sector and management systems of state corporations. In particular, we focus on the introduction of performance assessments of civil servants which are based on a number of quantitative indicators. There is a belief that high-powered incentives can ...
Added: July 24, 2023