• A
  • A
  • A
  • АБВ
  • АБВ
  • АБВ
  • A
  • A
  • A
  • A
  • A
Обычная версия сайта
  • RU
  • EN
  • HSE University
  • Publications
  • Book chapter
  • Классификация и учет бюджетных обязательств в Электронном бюджете
  • RU
  • EN
Расширенный поиск
Высшая школа экономики
Национальный исследовательский университет
Priority areas
  • business informatics
  • economics
  • engineering science
  • humanitarian
  • IT and mathematics
  • law
  • management
  • mathematics
  • sociology
  • state and public administration
by year
  • 2028
  • 2027
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1958
  • More
Subject
News
September 11, 2026
How to Assess Students Knowledge in the Age of AI
A researcher at HSE University has proposed a flowchart to help lecturers decide how to assess students who use artificial intelligence. It shows where the use of AI should be restricted and where it can be incorporated into the learning process. The article has been published in IT Professional.
September 9, 2026
‘Balkan Hospitality Opens Doors: Studying Dialects on the Verge of Extinction
You cannot study spoken dialects from books. Instead, you need to go to a village, seek out its elders, and earn the trust of local residents before you can record hours of spontaneous stories. This is how Natalia Muravleva, Associate Professor at the Faculty of Humanities, conducts her research. Her internship in Serbia continued her long-standing study of dialects spoken by Macedonian settlers. In this interview, she discusses how diaspora cultural centres help researchers reach informants, why native speakers need to be interviewed only in their own language (otherwise, as she puts it, they may 'break'), and how a single field season helped her finalise her monograph. She also shares warm memories of autumn in Belgrade and of colleagues with whom grammar can be discussed in three languages at once.
September 9, 2026
Scientists Train Neural Network to Generate Process Plans from 3D Models
Researchers at the HSE FCS AI and Digital Science Institute have developed CAD2TechSpec, a framework that converts 3D models of mechanical parts into machining process plans—step-by-step instructions for machine tools. The solution aims to reduce the time required for the design and preparation of technical process documentation in mechanical engineering, aircraft manufacturing, and other high-tech industries. The study findings have been published in PeerJ Computer Science.

 

Have you spotted a typo?
Highlight it, click Ctrl+Enter and send us a message. Thank you for your help!

Publications
  • Books
  • Articles
  • Chapters of books
  • Working papers
  • Report a publication
  • Research at HSE

?

Классификация и учет бюджетных обязательств в Электронном бюджете

С. 119–122.
Biryuk D.

The article is devoted to the classification and accounting of budget obligations in the electronic budget for PPP projects. The author explores the problems arising from the lack of standard forms of PPP agreements and concession agreements, which complicates forecasting the size and timing of payments on budget obligations. It is proposed to introduce standard forms of agreements into the electronic budget system, which will automate the budget process and improve the quality of commitment management.

Language: Russian
Full text
Text on another site
Keywords: государственно-частное партнерствоинвестиционные проектыГЧПбюджетные обязательстваpublic-private partnerships (PPP)электронный бюджет public-private partnership

In book

Управление и экономическая безопасность: страна, регион, малый и средний бизнес : сборник научных статей VIII Международной научно-практической конференции , приуроченной к 95-летию РГЭУ (РИНХ), 04–06 декабря 2025 года
Ростов н/Д: Издательско-полиграфический комплекс Ростовского государственного экономического университета, 2025.
Similar publications
Государственный финансовый менеджмент в управлении бюджетными обязательствами в проектах государственно-частного партнерства
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
ФОРМИРОВАНИЕ ВЫСОКОТЕХНОЛОГИЧНЫХ РЕГИОНОВ ПОСРЕДСТВОМ ВЗАИМОДЕЙСТВИЯ БИЗНЕСА И ВЛАСТИ
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
Анализ влияния бюджетных индикаторов на уровень развития ГЧП в субъектах Российской Федерации
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
Учет и отражение бюджетных обязательств по ГЧП-проектам в бюджетной отчетности
Biryuk D., 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 ...
Added: July 29, 2026
Implementation performance and resilience under different governance arrangements in Russian regional airport public-private partnerships
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
ПРИМЕНЕНИЕ ПРИНЦИПОВ НЕФИНАНСОВОГО СОИНВЕСТИРОВАНИЯ ДЛЯ ПОДДЕРЖКИ ЭКОНОМИЧЕСКОЙ ПОЛИТИКИ И СОДЕЙСТВИЯ РАЗВИТИЮ БИЗНЕС-СРЕДЫ
Пономарев В. И., Galkina A. N., Сидельникова Е. С., В кн.: ЭФФЕКТИВНОЕ ГОСУДАРСТВЕННОЕ И МУНИЦИПАЛЬНОЕ УПРАВЛЕНИЕ КАК ФАКТОР СОЦИАЛЬНО-ЭКОНОМИЧЕСКОГО РАЗВИТИЯ ТЕРРИТОРИЙ: материалы VI Всероссийской научно-практической конференции студентов, аспирантов, молодых ученых.: Севастополь: Федеральное государственное автономное образовательное учреждение высшего образования "Севастопольский государственный университет", 2025. С. 279–284.
A comparative analysis of traditional financial approaches and the non-financial co-investment approach is conducted, using the example of the Platform for Core Competences Co-investment (PSKK) for implementing investment projects. To confirm its effectiveness and value for state and municipal authorities, an analysis of the share of variable costs in the revenue of high-tech industries was ...
Added: May 29, 2026
Анализ опыта применения концессионных соглашений в сфере городского электрического транспорта в Российской Федерации
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
Цифровизация бюджетного процесса на муниципальном уровне: проблемы и перспективы развития
Rastvortseva S., Панина Екатерина Владимировна, Проблемы развития территории 2025 Т. 29 № 6 С. 81–95
In recent decades, digitalization has firmly entered the sphere of state and municipal administration, including the budget system of the Russian Federation. Currently, the concept of electronic budgeting is actively developing and being implemented both at the federal and regional levels, which is confirmed by extensive scientific research. However, the issue concerning the use of digital technologies in the ...
Added: May 8, 2026
Анализ зарубежного опыта стран БРИКС в сфере оценки и учета бюджетных обязательств в проектах государственно-частного партнерства
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
  • About
  • About
  • Key Figures & Facts
  • Sustainability at HSE University
  • Faculties & Departments
  • International Partnerships
  • Faculty & Staff
  • HSE Buildings
  • HSE University for Persons with Disabilities
  • Public Enquiries
  • Studies
  • Admissions
  • Programme Catalogue
  • Undergraduate
  • Graduate
  • Exchange Programmes
  • Summer University
  • Summer Schools
  • Semester in Moscow
  • Business Internship
  • Research
  • International Laboratories
  • Research Centres
  • Research Projects
  • Monitoring Studies
  • Conferences & Seminars
  • Academic Jobs
  • Yasin (April) International Academic Conference on Economic and Social Development
  • Media & Resources
  • Publications by staff
  • HSE Journals
  • Publishing House
  • iq.hse.ru: commentary by HSE experts
  • Library
  • Economic & Social Data Archive
  • Video
  • HSE Repository of Socio-Economic Information
  • HSE1993–2026
  • Contacts
  • Copyright
  • Privacy Policy
  • Site Map
Edit