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Отчетность как инструмент государственного регулирования
Вопросы государственного и муниципального управления. 2016. № 3. С. 49–68.
The article is devoted to reporting as a tool of state regulation and enforcement. The article examines the reporting of Russian business organizations, supplied to the state bodies. The article includes the following topics: notion of reporting, types and features of reporting, the problems of reporting, the procedure for establishing of new types of reporting for business organizations.
The article examines the reporting, regardless of the scope of regulation. Usually reporting of enterprises is considered in other articles only in relation to the financial sector (tax reporting) or to the statistical reporting. This article studies the reporting at the universal level. The author distinguishes the following types of reporting: the state statistical reporting, financial reporting (accounting and tax reporting), sectoral reporting. In the article there is a description of each type of reporting and its legal regulation. The signs and features of the each type of reporting systems are described in the article.
The article presents the classification of business reporting on various grounds.
It is proved that reporting is a tool of state regulation and enforcement on a par with such tools as: various state permissions (licensing, accreditation, certification, etc.), control functions of state bodies (testing and inspection business). Reporting creates costs to business associated with completing the reporting forms. Therefore, this article is proposed to introduce regulatory mechanisms that exclude the establishment of redundant reporting forms.
Authors' conclusions verified in eight areas of public administration. The author revealed an exhaustive list of reporting forms in all these areas. Such forms are reviewed for content and purposes of their collection.
The article formulates proposals to improve the procedure for establishing of new types of reporting for business organizations.
Research target:
Economics and Management
Language:
Russian
Keywords: финансовая отчетность financial reportingгосударственный контроль (надзор)state control (supervision)statistical reportingфедеральное статистическое наблюдениеfederal statistical observationtax reportingsectoral reportingreporting formsофициальный статистический учетналоговая отчетностьотраслевая отчетностьформа отчетности
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This article examines the methodological and practical issues associated with the transition to the new edition of the All-Russian Classifier of Economic Activities (OKVED) – OKVED3. The relevance of the study stems from the need to reflect contemporary structural changes in the economy, related to the transformation of the existing economic activities and emergence of ...
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Makarov I. A., Россия в глобальной политике 2026 Т. 24 № 4 (140) С. 164–182
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Fedorova E., Ledyaeva S., Stepanov V., International Review of Economics and Finance 2026
This study investigates the influence of low-quality information, specifically fake news, on short
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Карпова Д. А., Sizova I., Gordin V. E., Креативные индустрии 2026 Т. 2 № 2 С. 10–31
This article examines the musealisation of industrial heritage and its role in regional and corporate branding. The relevance of this study stems from deindustrialisation processes, the growth of industrial tourism, and the need to preserve historical memory, which is particularly important in the context of Russian realities—the lack of a legal definition of the concept ...
Added: September 9, 2026
Veselova L. S., Морозова В. С., Дарчиева А. А., Управленец 2026 Vol. 17 No. 4 P. 66–78
На фоне развивающихся торгово-экономических отношений между Россией и Китаем российские десерт- ные бренды получают новые возможности для выхода на китайский рынок. Однако их присутствие ограничено преи- мущественно приграничными регионами, а продвижение сдерживается недостаточной адаптацией к социокультурным особенностям китайских потребителей. Статья посвящена разработке практических рекомендаций по формированию стратегии адаптации российских десертных брендов к специфике китайского рынка. ...
Added: September 9, 2026
Kilinc-Ata N., Warong M. M., SN Business & Economics 2026 Vol. 6 Article 326(2026)
Green transitions are widely expected to attract cleaner capital and accelerate decarbonization; however, emerging-economy evidence increasingly challenges this assumption. This study examines the dynamic relationship between energy transition indicators and capital inflows in BRICS+ economies over the period 1996–2022, explicitly testing the “Green Haven” hypothesis under conditions of global uncertainty. Unlike much of the existing ...
Added: September 9, 2026
Warong M. M., International Journal of Diplomacy and Economy 2026
This study conducted in Indonesia between 2000 and 2023, demonstrates a complex, non-linear interplay between the economic environment and the emergence of clean energy start-ups. Using Autoregressive Distributed Lag and Markov Switching models, the research shows that start-up formation coincides with periods of lower GDP growth, suggesting that innovation is often spurred by necessity. Two ...
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Кореневский В. В., Экономика и математические методы 2026 Т. 25 № 3 С. 853–878
The US presidential election is a lengthy and complex process, during which candidates present their views and programs for reforming the country's politics and economy, while mass media broadcast these positions to a wide audience. In the most recent election, the topic of cryptocurrencies was used in the campaign for the electorate for the first ...
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Veselova A., Dikova D., Aray Y., Asia Pacific Journal of Management 2026
We examine board of directors’ gender diversity and corporate social responsibility (CSR) disclosure of Russian firms, and test for their effects on the market valuation of these firms. The Russian context is unique because gender disparity of boards and top management remains high in Russia due to historical legacy, absence of specific diversity-promoting regulations and ...
Added: September 8, 2026
Sizov A., Rodionova M., Sedashov E. et al., / NRU Higher School of Economics. Series PS "Political Science". 2026. No. 1.
Rapid development of surveillance technologies is one of the most socially important consequences of the digital age. This paper investigates the factors determining consent to surveillance of various types of personal data and contributes to rapidly growing research on citizens perceptions of surveillance practices. Relying on a comprehensive survey experiment, we study the effects of ...
Added: May 15, 2026
Дощатов А. А., / Экономические исследования и разработки. Серия А1 "Региональная экономика". 2026. № 5.
в научной статье анализируются проблемы управления промышленным развитием субъектов Российской Федерации в условиях реализации национальных проектов технологического лидерства. Установлена выраженная территориальная концентрация федеральных инвестиций и результатов нацпроектов в Москве, Московской области, Свердловской области, Санкт-Петербурге, Новосибирской области и Республике Татарстан. Обнаружены три системных дефицита методологического обеспечения: отсутствие эмпирических моделей корреляции капиталовложений и динамики индекса промышленного производства
на ...
Added: May 5, 2026
Lyutova O. I., Измайлова А. М., Юридическая наука и практика: Вестник Нижегородской академии МВД России 2026 Т. 1 № 73 С. 106–110
В данной статье исследована проблема развития правового регулирования налогового адми- нистрирования, осуществляемого с применением риск-ориентированного подхода в эпоху активизации вне- дрения использования технологии искусственного интеллекта во взаимодействии налоговых органов с нало- гоплательщиками. Предложен авторский подход к ценности масштабного внедрения риск-ориентированного подхода в управление в области налогообложения, основанный на выделении как позитивных эффектов, так и сложностей ...
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Borushkina S., Gorodnichev A., / Elsevier. Серия -- "WPS". 2026.
Agglomeration policy has long been a widely accepted approach in spatial development, premised on
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Samokhina E., Antonov M., Хмелевский А. М. et al., / NRU Higher School of Economics. Series LAW "Law". 2025. No. 13 (1).
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The notion of “political accommodation” applied to the theory and practice of managing cultural diversity could enrich the Russian academic dictionary. Liberal democratic states invented specific mechanisms for political accommodation of cultural differences. Thanks to these mechanisms, the part of the population of a democratic state that is not ready to dissolve into the ethnocultural ...
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Sheiman I., Степанов И. М., Shishkin S. et al., / Высшая школа экономики. Серия WP8 "Государственное и муниципальное управление". 2025.
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Sokolov B., / Series OSF "SocArXiv". 2025.
This paper reviews various estimands used in modern scientific and applied research to operationalize causal inquiries within the Rubin Causal Model framework. I first introduce the most widely utilized average treatment effects, such as ATE, ATT, and ATC. I then describe their popular extensions, including those targeting local and conditional treatment effects; causal interactions and mediation; effects ...
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Plaksin S., Абузярова И. А., Alimpeev D. et al., М.: Издательский дом НИУ ВШЭ, 2025.
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В результате изучения данной главы читатель сможет овладеть следующими компетенциями:
• знать значение бухгалтерской (финансовой) отчетности для принятия управленческих и экономических решений внешними и внутренними пользователями информации; виды национальных моделей
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методические правила, применяемые при составлении бухгалтерской
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