Economy Business Banks №3(28)



Pavel V. Trifonov

Ph.D. Associate Professor, Management

Department, Finance University under the Government of the Russian Federation, Moscow. Е-mail:

Tolga Arda

Master degree student, The Peoples’ Friendship University of the Russia. Moscow, Russian Federation. E-mail:

Development projects in the field of international cooperation between Russia and turkey


Subject/Topic This article deals with the development of international cooperation between Turkey and Russia, the analysis of the state of the tourist markets of Turkey and Russia, as well as the main objectives of cooperation. In the context of the state of the economy in recent years, trade policy between Turkey and Russia depends on a number of political, economic and socio-demographic factors. The crisis affected all sectors of the economy, including tourism and agriculture.

Goals/Objectives The purpose of the article is a qualitative and quantitative justification of the development of interstate economic relations between Turkey and the Russian Federation. Determination of prospects for the development of economic projects in the framework of cooperation between the two countries in the international arena.

Hypothesis The development of the tourism industry of each state depends on the state of economic and political relations between the States and the current geopolitical role.

Methodology The methodology of this study includes methods of system, situational and economic analysis, forecasting, analysis of empirical data and expert assessments.

Conclusion and Relevance The paper presents the results of the analysis of the state of domestic tourism in Turkey, as well as a factor analysis of the tourism industry over the past few years. The assessment of the results of interstate cooperation in the field of projects between Russia and Turkey is given, the most priority directions of development of these projects are revealed. Effective management of tourism development projects will stimulate economic growth and improve the welfare of the two countries.

Keywords: Russia, Turkey, cooperation, tourism, business, international projects.


Andrades, L., Dimanche, F., (2017) Destination competitiveness and tourism development in Russia: Issues and challenges, Tourism Management, Volume 62, p.360-376.

Buckley, R., (2017) Tourism and Natural World Heritage: A Complicated Relationship. Journal of Travel Research 2, pages 4-72.

Bogachev Y. S., Trifonov P. V. (2017) – Bogachev Y. S., Trifonov P. V.  Factors determining the development of the national economy in the conditions of transition to a new technological mode [Faktoryi, opredelyayuschie razvitie natsionalnoy ekonomiki v usloviyah perehoda na novyiy tehnologicheskiy uklad], Economy. Business. Banks. [Ekonomika. Biznes. Banki] 2017. # 3 (20), p. 37-50 [in Russian]

Falk, M., (2016) A gravity model of foreign direct investment in the hospitality industry, Tourism Management, Volume 55, p.225-237.

Kannisto, P., (2018) Travelling like locals: Market resistance in long-term travel, Tourism Management, Volume 67, p.297-306.

Khalilzadeh, J., (2018) Demonstration of exponential random graph models in tourism studies: Is tourism a means of global peace or the bottom line?, Annals of Tourism Research, Volume 69, p.31-41.

Kirillova, K., Wang, D., Lehto, X., (2018) The sociogenesis of leisure travel, Annals of Tourism Research, Volume 69, p.53-64.

Kuzakhmetova, S.E., Sitdikova, L.B., Shilovskaya, A.L., (2016) International tour operators’ responsibility guarantees in developing legislation in the Russian Federation, Tourism Management Perspectives, Volume 20,  p.66-69.

Lamers, M., René van der Duim, Spaargaren, G., (2017) The relevance of practice theories for tourism research, Annals of Tourism Research, Volume 62, p.54-63.

Lee, H.A., Au, N., Li, G., Law, R., (2014) An insight into research performance through a citation counting analysis, Journal of Hospitality and Tourism Management, Volume 21, p.54-63.

Matzler, K., Strobl, A., Stokburger-Sauer, N., Bobovnicky, A., Bauer, F., (2016) Brand personality and culture: The role of cultural differences on the impact of brand personality perceptions on tourists’ visit intentions, Tourism Management, Volume 52, p.507-520.


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Forecast of socio-economic development of the Russian Federation for 2016 and the planning period of 2017 and 2018 [Prognoz sotsialno-ekonomicheskogo razvitiya Rossiyskoy Federatsii na 2016 god i na planovyiy period 2017 i 2018 godov] URL:http://www.garant.EN / products / ipo / prime / doc/71224462/ (accessed 10.10.2016) [in Russian]

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Portal History of Russian-Turkish relations [Portal Istoriya rossiysko-turetskih otnosheniy] [in Russian]

Interstate relations between Russia and Turkey [Mezhgosudarstvennyie otnosheniya mezhdu Rossiey i Turtsiey]. [in Russian]

Website of the Ministry of tourism and culture of Turkey [Sayt Ministerstva turizma i kulturyi Turtsii]. [in Russian]

Turkish Institute of statistics (TÜIK).


Olga Yu. Gavel

PhD, Associate Professor of the Department of accounting, analysis and audit Financial University under the Government of the Russian Federation», Moscow. E-mail:


Evaluation of the effectiveness of budget support of agricultural organizations


Subject / Topic Audit of efficiency methods of utilization budgetary funds which are used nowadays are rather complex and ambiguous. Therefore, they reduce efficiency of expenditure process of budgetary support, which leads to disorientation of investors and reduction of market capitalization in domestic agricultural sector that require their improvement.

Goals/Objectives To consider the prospects for the use of efficiency ranking to justify the level of effective budget support for agricultural producers.

Methodology The research was conducted on the basis of current data and functioning companies and is based on the principles of a systemic and integrated approach. Tools include methods of analysis and synthesis, induction and deduction, methods of logical and semantic analysis.

Results / Conclusions It was developed mechanisms of flexible budgetary support of agricultural producers, available for understanding and interpretation, based on monitoring of closing costs for production and sales of products by groups of specialized organizations of agroindustrial complex, formed on the basis of operational efficiency rankings. The indicators of operational efficiency take into account the specifics depending on the industry and product segments. The authors substantiate the expediency of priority support for innovative activity of agricultural organizations.

Keywords: agribusiness, budget support, efficiency audit, operational efficiency, efficiency rankings.


Ivanova, Melnik, Chlenikov  (2007) – Ivanova E. I.,  Melnik M.V., Chlenikov V. I. Audit of efficiency in a market economy: textbook under the editorship of S. I. Gaidarji. [Audit ehffektivnosti v rynochnoj ehkonomike: uchebnoe posobie pod red. S.I. Gajdardzhi] / M.: KNORUS. [M.: Izd. KNORUS.] – 2007. – 328 P. [in Russian]

Barilenko, Gavel, Usanov (2017) – Barilenko V. I., Gavel O. Yu., Usanov A. Yu. Theoretical and practical aspects of the analysis and control of solvency of agricultural enterprises of the Saratov region. [Teoreticheskie i prakticheskie aspekty analiza i kontrolya platezhesposobnosti predpriyatij APK Saratovskogo regiona]. Monograph. Moscow, ed. Rusyns. [Monografiya. Moskva, izd. Rusajns] – 2017. – 160 P.

Gavel, Usanov, Barilenko, Rokotyanskaya, Valuisko (2018) – Gavel O.Yu., Usanov A.Yu., Barilenko V.I., Rokotyanskaya V.V., Valuisko N.V. Methodological basis for justification of the risk-oriented strategy development: the case of a grain trading company. // European Research Studies Journal. – 2018. – Т. 21. № S2. –  P. 312-322.

Gavel (2014) – Gavel O.Yu. The use of bench-marking as a tool for assessing the competitiveness of business models. [Ob ispol’zovanii bench-markinga v kachestve instrumenta ocenki konkurentosposobnosti biznes-modelej]  // Economy. Business. Banks [Ehkonomika. Biznes. Banki]. – 2014. –  № 2 (7).- P. 37-49. [in Russian]

Gavel (2018) – Gavel O. Yu. Methodological approaches to evaluation and monitoring of efficiency of innovative development management of economic subjects. [Metodicheskie podhody k ocenke i monitoringu ehffektivnosti upravleniya innovacionnym razvitiem ehkonomicheskogo sub”ekta] // Economy. Business. Banks. [Ehkonomika. Biznes. Banki]. – 2018. – № 1 (22). – P. 105-126. [in Russian]

Hope, Fraser (2007) – Hope Jeremy? Robin Fraser. Beyond budgeting. How leaders break out of the trap of annual plans [Za gran’yu byudzhetirovaniya. Kak rukovoditelyam vyrvat’sya iz lovushki ezhegodnyh planov] / Per. with English. – M: Top. [Per. s angl. – M.: Vershina]- 2007. – 272 P. [in Russian]


Victoria B. Frolova

Candidate of economic Sciences, associate Professor, Professor of the Department of corporate Finance and corporate governance at Financial University under the Government of the Russian Federation, Leningradsky prospect, 49, Moscow, 125993, Russia.

The trajectory of the development of the financial management of corporations


Subject/topic The article reflects the results of the study of the integration of digital technologies in the system of corporate governance, in particular, financial management.

Goals/objectives To analyze new technological solutions for business management, to assess the possibilities and effectiveness of their implementation in the corporate sector, to identify prospects for the transformation of the system of financial relations in accordance with modern challenges of the external and internal business environment.

Methodology The study is based on a systematic approach, analysis of data, methods of deduction, induction and comparison.

Conclusion The scale of integration of digital technologies into business correlates with the availability of the corporate sector’s resource base, investors ‘ availability and the scale of activities. Technological solutions displace a number of traditional management functions, reducing time, labor, material and financial costs, while increasing efficiency by reducing risks and optimizing cash flows.

Keywords: platform, technologies, efficiency, planning, financial management, corporate sector, risk-oriented approach, financial relations.


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Elena P. Ternovskaya

Candidate of Economic Sciences, Professor of

the Department of financial markets and banks at Finance University under the Government of the Russian Federation, Moscow. E-mail:

Tools of financial and credit support of investment development of the Russian economy: trends and prospects of application


Subject / Topic. Improving the technological basis of production is becoming the most important factor in ensuring economic growth and development of investment processes in the Russian economy, which implies the use of a set of tools for their financial and credit support, the consideration of which features are the subject of research of the article.

Goals / Objectives To explore the main trends in the use of financial and credit instruments to support investment development and to justify the conditions and prospects for their further use.

Methodology In carrying out the study, the methods of synthesis and comparative analysis, structural and dynamic analysis of statistical data were used.

Conclusion and Relevance To improve the complex of tools for financial and credit support of investments, it is necessary to strengthen their target orientation and develop methods for their regulation. At the same time, leasing is of particular importance as an effective tool for the renewal of fixed assets. For its development, it is advisable to use the foreign experience of its regulation and state support measures to ensure the targeted nature of leasing transactions.

Keywords: economic growth, investments, bank loans, leasing, factoring, venture financing


Labor productivity in Russia and in the world. Impact on the competitiveness of the economy and standard of living (prepared on the basis of the meeting of the Scientific Methodological Seminar of the Analytical Department of the Office of the Federation Council, June 7, 2016 [Proizvoditel’nost’ truda v Rossii i v mire. Vliyanie na konkurentosposobnost’ ehkonomiki i uroven’ zhizni (podgotovlen po itogam zasedaniya Nauchno-metodicheskogo seminara Analiticheskogo upravleniya Apparata Soveta Federacii, 7 iyunya 2016 goda] ANALYTICAL BULLETIN [ANALITICHESKIJ VESTNIK] 2016. № 29 (628) [in Russian]

Shestakova, Murzagalina (2017) –   Shestakova E.I. Murzagalina G.M. Problems of depreciation of fixed assets [Problemy iznoshennosti osnovnyh fondov]  Symbol of Science [Simvol nauki] № 03-1 / 2017. P.153-159 [in Russian]

Volchkov (2016) – Volchkov V.N. On the issue of labor productivity in Russia [K voprosu o proizvoditel’nosti truda v Rossii] World of Scienc and Education [Mir nauki i obrazovaniya] 2016, No. 1 (5) URL: [in Russian]

Rosstat. Production of major products in kind (annual data) [Rosstat. Proizvodstvo osnovnyh vidov produkcii v natural’nom vyrazhenii (godovye dannye)] URL: [in Russian]

Russian machine tool industry: state and prospects [Rossijskoe stankostroenie: sostoyanie i perspektivy]  Expert [EHkspert] 05-11.02.2018. №69 (1062) [in Russian]

Dmitriev (2018) – Igor Dmitriev. Factoring – in pursuit of margin [Faktoring — v pogone za marzhoj] Economy and Life [EHkonomika i zhizn’] 2018. №37 (9753)

The factoring market is growing steadily [Rynok faktoringa uverenno rastet]   National Banking Journal [Nacional’nyj bankovskij zhurnal] September 2, 2018, No. 9 [in Russian]

Leasing market in the first 9 months of 2018: consolidation in action [Rynok lizinga po itogam 9 mesyacev 2018 goda: konsolidaciya v dejstvii] URL: [in Russian]

Order No. 2452-p of November 12, 2018 “On submitting to the State Duma a draft law on the regulation of the activities of leasing companies” [Rasporyazhenie ot 12 noyabrya 2018 goda №2452-r «O vnesenii v Gosdumu zakonoproekta o regulirovanii deyatel’nosti lizingovyh kompanij»] URL: [in Russian]

Chinese breakthrough: how leasing reached transcendental heights [Kitajskij proryv: kak lizing v Podnebesnoj dostig zaoblachnyh vysot] December 21, 2018. URL: [in Russian]

Navigator of the venture market. Overview of the venture industry in Russia for 2017 and the first half of 2018 [Navigator venchurnogo rynka. Obzor venchurnoj industrii Rossii za 2017 god i pervoe polugodie 2018 goda] URL: [in Russian]


Alexander S. Rodionov

PhD in Technical Sciences, Professor, Academician of the International Academy of Informatization, Professor of the Department of Risk Analysis and Economic Security, Director of Scientific and Information Consulting of safe life and work, Finance University under the Government of the Russian Federation Moscow. President of Graduate School MВА «IntegraL» (Corporate University).


Investment in safe life& activities: preservation, level, lifestyle, quality


Subject / Topic The subject of the study is the livelihoods of the population and economic entities. The relevance of the topic is due to the problem of choosing a rational balance of investments in the economy of emergency response and / or the economy of life safety.

Goals / Objectives To propose a scenario of the vital activity of the population and economic entities based on the author’s proactive risk-based phenomenological approach to pairing (synergy) of ecology, economics, sociology, cultural science and political science as a system of nested shells (spheres) of multifactorial, systemic, cybernetic and dialectical approaches.


Methodology The research methodology is based on the system-synergetic phenomenological approach, analogy and similarity as methods of cognition of real, additional and virtual reality.

Conclusions and Relevance The scenario and drivers of sustainable development of the economy in the paradigm of the imperative “safe livelihoods”, SLL, are proposed. The concept of “life-long economic value” of labor resources as a key factor in human capital has been substantiated. Using the example of a catastrophic increase in damage from emergency situations (ES), the perniciousness of the “profit maximization” criterion and the relevance of the transition to the Belarusian Railways imperative are shown. The expenditure side of the budget for eliminating the consequences of an emergency situation must be supplemented with a capital investment item in the Belarusian Railways.

The difficulty of predicting the effects of the interaction of abiotic, biotic and anthropogenic environmental factors is noted. It is shown that with the acceleration of scientific and technological progress (STP), the current problem is the lack of time to comprehend new sustainable development drivers. The philosophical and methodological basis of the existence (way of life) of civilization is gradually being replaced by the market choice of the key technology of success by one criterion – profit maximization. Offered options out of the problem situation.

Key words: preservation, level, way of life, quality of life; human capital, economic value, economics of emergency situations, economics of safe livelihoods

Keywords: preservation, level, way of life, quality of life; human capital, economic value, economics of emergency situations, economics of safe livelihoods


Bezdenezhnykh and Rodionov (2017) – Bezdenezhnykh V.M, Rodionov A.S. Proactive risk-based approach in the scenario planning of activities of economic entities [Proaktivnyy risk-oriyentirovannyy podkhod v stsenarnom planirovanii deyatel’nosti khozyaystvuyushchikh sub”yektov] // Economy. Taxes Right [Ekonomika. Nalogi. Pravo.]. 2017. V. 10, No. 6. P. 76-83 [in Russian]

Zoubets and Novikov (2018) – Zoubets A.N., Novikov. Theoretical and methodological approaches to the study of the “cost” of living in Russia [Teoretiko-metodologicheskiye podkhody k issledovaniyu «stoimosti» zhizni v Rossii] // Economy. Business. Banks [Ekonomika. Biznes. Banki]. 2018. No 6 (27). P. 87-102. [in Russian]

Greenfield (2018) – Greenfield, A. Radical technologies: a device for everyday life [Radikal’nyye tekhnologii: ustroystvo povsednevnoy zhizni] / Adam Greenfield; translation from English – M .: Publishing house “Delo” RANE&GA [Izdatel’skiy dom «Delo» RANKhiGS], 2018. 424 p. with [in Russian].

Efremov (1998) – Efremov V.S. Business strategy. Concepts and methods of planning [Strategiya biznesa. Kontseptsii i metody planirovaniya] / study guide. – M .: Publishing house “Finpress” [Izd-vo “Finpress”]. 1998. 192 p. [in Russian]

Rodionov (2011) – Rodionov A.S. Multifactor pulse-energy approach as the development of the creative heritage of M.V. Lomonosov [Mnogofaktornyy impul’sno-energeticheskiy podkhod kak razvitiye tvorcheskogo naslediya M.V. Lomonosova]. Compilation M.V. Lomonosov about the traditions of social and humanitarian knowledge of Russia. M .: University book [Universitetskaya kniga], 2011. 437 p. P. 412-426 [in Russian]


Anton A. Losev

Deputy Head of Data Analysis, Decision Making and Financial Technologies, Financial University under the Government of the Russian Federation, Moscow. E-mail:

Elena V. Kamneva

PhD (Psychology), Deputy Head of the Department «Personnel Management and Psychology», Financial University under the Government of the Russian Federation, Moscow. E-mail:

Marina V. Polevaya

Doctor of science (Econ.), Head of the Human Resource Management and Psychology Department, Financial University under the Government of the Russian Federation, Moscow. E-mail:

Model of assessment of the performance of the kpi potential of employees and heads of institutions of higher education and scientific organizations


Subject / Topic The article presents a model for evaluating the performance of employees and heads of institutions of higher education and scientific organizations based on cross-cutting KPIs.

Goals / Objectives Describe the developed informational basis for analyzing and monitoring the results of labor of employees and heads of institutions of higher education and scientific organizations.

Methodology The research methodology is based on general and special methods of scientific knowledge: theoretical analysis and synthesis, methods of mathematical statistics.

Conclusions and Relevance A model for each reporting period can balance target indicators to clusters with target values for areas and divisions, starting from university targets for Russian and international ratings, and make a forecast for implementation. The universality of the model provides flexibility when changing “growth points” (changing the specific weight of the KPI), changing indicators and recalculating the resulting indices into the cash equivalent of the variable premium size at the end of the work.

Keywords: assessment model, key performance indicators, the system of material incentives, institutions of higher education, scientific organizations.


Sergeicheva (2015) Sergeicheva I.A. An effective way to stimulate labor in an educational institution of higher education [Effektivnyy sposob stimulirovaniya truda v obrazovatel’nom uchrezhdenii vysshego obrazovaniya] Upravleniye v sovremennykh sistemakh. 2015. # 1 (5). Pp. 55–60. [in Russian].

Kaplan, Norton (2003) Kaplan R.S., Norton D.P. Balanced scorecard. From strategy to action [Sbalansirovannaya sistema pokazateley. Ot strategii k deystviyu] Trans. from English.  Moscow. Olympus Business, 2003. 304 p. [in Russian].

Bukharova (2014) Bukharova N.V. Features of stimulating the work of scientific workers [Osobennosti stimulirovaniya truda nauchnykh rabotnikov] Business in law. 2014. # 1. Pp. 231-238.

Oborsky (2018) Oborsky A.Yu. On the issue of evaluating the activities of scientific organizations of the Russian Federation [K voprosu ob otsenke deyatel’nosti nauchnykh organizatsiy Rossiyskoy Federatsii] Economy. Business. Banks. 2018. # S6. Pp. 8-14.

Polevaya, Gruzina, Kamneva (2018) Polevaya M.V., Gruzina Yu.M., Kamneva E.V. Methodological bases of application of key performance indicators of employees of education Socio-humanitarian knowledge [Metodologicheskiye osnovy primeneniya klyuchevykh pokazateley effektivnosti deyatel’nosti rabotnikov obrazovaniya] Sotsial’no-gumanitarnyye znaniya 2018. # 5. Pp. 53-58. [in Russian].

Makarov, Afanasyev, Losev (2011) Makarov, V.L., Afanasyev, A.A., Losev, A.A. Computable simulation model for money circulation in the Russian economy [Vychislimaya imitatsionnaya model’ denezhnogo obrashcheniya rossiyskoy ekonomiki] Ekonomika i Matematicheskiye Metody, 2011, Vol. 47, # 1, pp. 3-27. [in Russian].


Irina S. Mironova

student of the faculty «Economics» of the Financial University under the Government of the Russian Federation, Moscow.


The system of state management of intellectual property in Russia. Foreign patenting


Importance Analysis of the effectiveness of state regulation in the field of intellectual property rights protection. Proposals to improve the management of state intellectual property.

Оbjective Intellectual property and its types. Types of intellectual property owned by the Russian Federation and the legal basis for its management. State level of management. That includes the system of bodies of state management of intellectual property. Function of the government body. The system of intellectual property protection in other countries. Comparison of the Russian system with the foreign analogues.

Methods The study used methods of analysis and synthesis, induction and deduction, method of comparison, system analysis, sample survey, data statistics.

Conclusion and Relevance In article the conclusion is drawn on need of improvement and development of the system of public administration and control over intellectual property in Russia. Analysis of the effectiveness of the Russian system of state regulation of intellectual property on the basis of comparison with foreign analogues.

Key words: patent, patent application, intellectual property, intellectual property rights, intellectual property object, rospatent, patent documentation, author’s remuneration, result of intellectual activity.


Annual official publication of the Federal service for intellectual property. Report on the results of the activities of Rospatent and its subordinate organizations. (2017) [Ezhegodnoe oficial’noe izdanie Federal’noj sluzhby po intellektual’noj sobstvennosti. Otchet ob itogah deyatel’nosti Rospatenta i podvedomstvennyh emu organizacij] – URL: [in Russian]

Analysis of inventive activity in the regions of the Russian Federation (2016-2017) – statistical information on the official website of Rospatent [Analiz izobretatel’skoj aktivnosti v regionah RF – statisticheskaya informaciya na oficial’nom sajte Rospatenta] – URL: [in Russian]

The civil code of the Russian Federation [Grazhdanskij kodeks Rossijskoj Federacii] (part four) from 18.12.2006 № 230-FL // Act 1225, Act 1226. [in Russian]

Development of intellectual property rights in the USSR [Razvitie prava intellektual’noj sobstvennosti v SSSR] – URL: ahhh!.  [in Russian]

Stratienko 2011 – Intellectual property in the law of the European Union. [Intellektual’naya sobstvennost’ v prave Evropejskogo Soyuza] [in Russian]

Lukin 2014 – intellectual property Management: tutorial [Upravlenie intellektual’noj sobstvennost’yu: Uchebnoe posobie]. [in Russian]

Pozdnyakova 2018 – Intellectual property rights 2-nd ed., tutorial and workshop for academic undergraduate [Pravo intellektual’noj sobstvennosti].  [in Russian]

Novoselova 2017 – Intellectual property right. No. 1. General provisions: The Textbook [Pravo intellektual’noj sobstvennosti] / Publishing House «Statut» [Izdatel’stvo “Statut”] [in Russian]

Zenin 2018 – Civil and commercial law of foreign countries 15th ed. [Grazhdanskoe i torgovoe pravo zarubezhnyh stran] [in Russian]

“Convention for the protection of industrial property”[“Konvenciya po ohrane promyshlennoj sobstvennosti”] (Paris: 1883) [Parizh:1883]. [in Russian]


Aidar N. Ismagilov

the 3rd year student of The Faculty of financial markets, The Financial University under the Government of the Russian Federation, Moscow (E-mail:

The role of banks with state participation in the russian banking system


Banks with state participation.

Subject The modern Russian market of mortgage loan.

Objectives. Analyzing the role of banks with state participation in the Russian banking sector and identifying trends and prospects for their development.

Methodology In the research work there were used methods such as analysis and synthesis, classification, generalization, comparison, and graphical method.

Results. The author gives the characteristic of banks with state participation in Russia. There is the analysis of key performance indicators of banks with state participation in comparison with private banks and banks with foreign participation. The positive aspects of banks with state participation and the increase in their share in the Russian banking sector are highlighted, as well as their main shortcomings. Prospects of development of banks with state participation are also considered in the article.

Conclusion and relevance. The article describes the role of banks with state participation, their impact on the development of the banking sector in Russia. The positive and negative aspects of banks with state participation are given in the article. The author also proposed measures for the further development of banks with state participation.

Keywords: banking sector, banks with state participation, governmentalization of banking sector, performance indicators, development prospects.


Solodkov, Belousova (2018) – Solodkov V., Belousova V. The end of competition: how the growing influence of the state changes Russian banks [Konec konkurencii: kak rost vliyaniya gosudarstva menyaet rossijskie banki], Forbes, 2018. [in Russian] URL: (date accessed 18.11.2018)

Olyunin (2016) – Olyunin D. Y. How banks can maintain profitability [Kak bankam uderzhat’ rentabel’nost’], Vedomosti, 2016. [in Russian] URL: (date accessed 18.11.2018)

Kogan (2017) – Kogan G. Stripping went to the banks for the benefit [Zachistka poshla bankam na pol’zu], Izvestiya, 2017. [in Russian] URL: (date accessed 18.11.2018)

Mishenin, Solovyova, Bykanova (2017) – Mishenin V. V., Solovyova N. E., Bykanova N. I. Banks with state participation: their role in the Russian economy [Banki s gosudarstvennym uchastiem: ih rol’ v ehkonomike Rossii], Actual problems of development of economic, financial and credit systems [Aktual’nye problemy razvitiya ehkonomicheskih, finansovyh i kreditnyh sistem], 2017. P. 178-183. [in Russian]

Sangadjiev, Bushuev (2016) – Sangadjiev C. V., Bushuev V. V. Analysis of activity of banks with state participation [Analiz deyatel’nosti bankov s gosudarstvennym uchastiem], Problems of economy, Finance and production management [Problemy ehkonomiki, finansov i upravleniya proizvodstvom], 2016. P. 57-64. [in Russian]

Evstifeeva (2018) – Evstifeeva D. V. The Role of banks with state participation: practical aspects [Rol’ bankov s gosudarstvennym uchastiem: prakticheskie aspekty], Economics and entrepreneurship [EHkonomika i predprinimatel’stvo], 2018. #5 (94). P. 1016-1018. [in Russian]

Evstifeeva (2017) – Evstifeeva D. V. Place and role of banks with state participation in the modern banking system of Russia [Mesto i rol’ bankov s gosudarstvennym uchastiem v sovremennoj bankovskoj sisteme Rossii], Economics and entrepreneurship [EHkonomika i predprinimatel’stvo], 2017 #12-4 (89). P. 108-110. [in Russian]

Brovkina, Tsyrenova (2018) – Brovkina N. E., Tsyrenova D. T. Directions of development of commercial banks with state participation [Napravleniya razvitiya deyatel’nosti kommercheskih bankov s gosudarstvennym uchastiem], Bulletin of the ESSUTM [Vestnik VSGUTU], 2018 #2 (69). P. 117-122. [in Russian]


Anastasia O. Sizova

Student 4 courses, Faculty of international economic relations at Financial University under the Government of the Russian Federation, Moscow, Leningradsky Avenue, 49, 125993. E-mail:

State and characteristics of the agricultural sector in Russia


Subject / topic The agricultural sector is an extremely important sector of the national economy of any state, since it is the agro-industrial complex that determines the level of food security, and is also one of the drivers of the development of the country’s economic system. The relevance of this topic is due to the need to study the socio-economic processes in the agricultural sector, since it is this sector of the economy that is characterized by crisis factors: there is a general decline in production, a break in relations, there are no market reforms, there is no financial and credit mechanism for investment. The agricultural sector is the main component of the economy, it concentrates the production of vital product groups for society.

Goals / Objectives The purpose of this work is to study the agro-industrial complex of Russia.

Methodology The main research methods: analysis, synthesis, observation, comparative and statistical methods.

Conclusion The current state of the agro-industrial complex is characterized as a transitional process of activating new forms of ownership and management. Reforming the agro-industrial complex is accompanied by difficulties; it requires the abandonment of the usual ways of using natural resources, the introduction of new means of production and innovative technologies. The agro-industrial complex of Russia is in a state of crisis, with such a state, state support is needed, which can solve social and economic problems.

Keywords: agro-industry, agribusiness, agriculture, agrarian sector, embargo, western sanctions, interregional barriers.


The concept of long-term socio-economic development of the Russian Federation until 2020 [Koncepcija dolgosrochnogo social’no-jekonomicheskogo razvitija Rossijskoj Federacii do 2020g (proekt osnovnyh polozhenij koncepcii)], Order of the Government of the Russian Federation [Rasporjazhenie Pravitel’stva Rossijskoj Federacii] ot 17.11.2008 №1662-r. [in Russian]On the state program for the development of agriculture and regulation of the markets of agricultural products, raw materials and food for 2013-2020. [O gosudarstvennoj programme razvitija sel’skogo hozjajstva i regulirovanija rynkov sel’skohozjajstvennoj produkcii, syr’ja i prodovol’stvija na 2013-2020 gody]. Resolution of the Government of the Russian Federation [Postanovlenie Pravitel’stva RF] ot 14.07.2012 № 717 (red. ot 19.12.2014). [in Russian]On measures to stabilize the economic situation and the development of reforms in the agricultural sector, [O merah po stabilizacii jekonomicheskogo polozhenija i razvitiju reform v agropromyshlennom komplekse], Resolution of the Government of the Russian Federation, [Postanovlenie Pravitel’stva RF] ot 21.06.1996 №723 (s izm. ot 03.08.1996). [in Russian]On the development of agriculture: federal law of 29.12.2006 No. 264-ФЗ. [O razvitii sel’skogo hozjajstva: federal’nyj zakon ot 29.12.2006 № 264-FZ]. [in Russian]About the federal target program “Sustainable development of rural areas for 2014-2017 and for the period up to 2020” [O federal’noj celevoj programme «Ustojchivoe razvitie sel’skih territorij na 2014-2017 gody i na period do 2020 goda»], Resolution of the Government of the Russian Federation, [Postanovlenie Pravitel’stva RF] ot 15.07.2013 № 598 (red. ot 16.01.2015) [in Russian]

Abalkin 2009 – Agrarian tragedy of Russia [Agrarnaja tragedija Rossii], Questions of economy [Voprosy jekonomiki]. 2009. №9. [in Russian]

Altuhov 2014 – Altuhov A. Russia needs a new agrarian policy [Rossii neobhodima novaja agrarnaja politika, Economist magazine, [Zhurnal «Jekonomist»]. 2014. №4. [in Russian]

Barsukova 2014 – Barsukova S. Agrarian business of Russia in the conditions of the WTO: expectations and reality,[Agrarnyj biznes Rossii v uslovijah VTO: ozhidanija i real’nost’], research in the framework of the program “Scientific Foundation of HSE” in 2013-2014, project No. 12-01-0027, [issledovanie v ramkah Programmy “Nauchnyj fond NIU VShJe” v 2013-2014gg., proekt №12-01-0027]. [in Russian]

Barsukova 2014 – Barsukova S. Priority national project “Development of the agroindustrial complex”: idea and implementation, [Prioritetnyj nacional’nyj proekt «Razvitie APK»: ideja i realizacija], Preprint WP4 / 2007/02. – M .: SU-HSE, [Preprint WP4/2007/02. – M.: GU-VShJe] 2007. [in Russian]

Vashanov, Maslov 2016 – Vashanov V.A., Maslov V.V. Investments in agriculture: supply and demand,[Investicii v APK: spros i predlozhenie], Economics of Agriculture of Russia, [Jekonomika sel’skogo hozjajstva Rossii]. 2016. №7. [in Russian]

Vetrova, Gutorova 2011 – Vetrova E.N., Gutorova N.V. Organizational and economic mechanisms to ensure the development of industry in Russia, [Organizacionno-jekonomicheskie mehanizmy obespechenija razvitija promyshlennosti Rossii], Economics and Management [Jekonomika i upravlenie]. 2011. №2 (64). [in Russian]

Gorbunov 2012 – Gorbunova O.A. VTO. The fundamentals of functioning and the problems of Russia’s accession,[Osnovy funkcionirovanija i problemy prisoedinenija Rossii], M.: Dashkov and Ko., [M. : Dashkov i Ko]. 2012. [in Russian]

Dembickij, Semenovich, Zheltenkov 2013 – Dembicki S.G., Semenovich V.S., Zheltenkov A.V. Analysis of economic problems after Russia’s accession to the WTO, [Analiz jekonomicheskih problem posle vstuplenija Rossii v VTO], Bulletin of the Moscow State Regional University. Series: Economy, [Vestnik Moskovskogo gosudarstvennogo oblastnogo universiteta. Serija: Jekonomika]. 2013. №2. [in Russian]

Zaprudnova 2016 – Zaprudnova L.A. Small business as a basis for the development of agriculture in the EAEU countries, [Malyj biznes kak osnova razvitija sel’skogo hozjajstva v stranah EAJeS], Young scientist, [Molodoj uchenyj]. 2016. №10. [in Russian]

Kundius 2007 – Kundius V.A. Economics of AIC: study guide-Barnaul, [Jekonomika APK: uchebnoe posobie-Barnaul], AGAU publishing house, [izd-vo AGAU]. 2007. S. 669 [in Russian]

Kunin, Ledova 2010 – Kunin A.V., Ledova A.S. Problems and prospects of Russia’s accession to the WTO, [Problemy i perspektivy vstuplenija Rossii v VTO], Economy, [Jekonomika]. 2010. N56. [in Russian]

Lipnickij 2015 – Lipnicky T.V. Food security of Russia: an embargo – the pros and cons, [Prodovol’stvennaja bezopasnost’ Rossii: jembargo – pljusy i minusy], APK: Economics, Management, [APK: Jekonomika, upravlenie]. 2015. №7. S.99-127. [in Russian]

Putin 2012 – Putin V.V. About our economic tasks,[O nashih jekonomicheskih zadachah], Vedomosti, [Vedomosti]. 2012. 31 apr. [in Russian]

Ushachev, Serkov 2017 – Ushachev I.G., Serkov A. F. Current trends and look into the future of the agricultural sector of Russia,[Sovremennye tendencii i vzgljad v budushhee APK Rossii], AIC: economics, management, [APK: jekonomika, upravlenie]. 2017. №3.  S.4-14 [in Russian]

Ushachev 2016 – Ushachev I.G. Strategic direction of sustainable development of the agro-industrial complex of Russia, [Strategicheskoe napravlenie ustojchivosti razvitija agropromyshlennogo kompleksa Rossii], AIC: economics, management, [APK: jekonomika, upravlenie]. 2016. №11. [in Russian]


Daria Lugovkina

2nd year student, Department of Accounting and Audit at Financial University under the Government of the Russian Federation

Leningradsky Avenue, 49, Moscow, 125993, Russia.


Problems of accounting and evaluation of intellectual property in the organizations of the telecommunications industry


Subject Features and main problems of accounting and evaluation of intellectual property in the organizations of the telecommunications industry.

Objectives The object of study is consideration of specific accounting objects specific to the telecommunications industry, comparison of the composition of assets between telecommunication companies, determination of the main approaches to their accounting and evaluation.

Methodology The main methods are study of legal acts regulating the activities in the field of communications, as well as accounting. The financial reports of the main telecommunication companies were analyzed, and the materials of various scientific publications on the valuation and accounting of intangible assets were reviewed.

Findings To date, the regulations do not provide for the requirements for accounting and evaluation of specific industry-specific assets. This leads to the emergence of various approaches to accounting for intangible assets and encourages accounting staff to carry out accounting based on their own competencies and professional judgment. In the aggregate, this leads to diverging views on the valuation of an asset and eliminates the comparison of accounting information between companies in the industry, which indicates the need to develop appropriate industry standards.

Key words: Intangible assets, telecommunications, licenses, number capacity, frequencies, accounting, evaluation


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Chestnykh Julia S.

Student at Finance University under the Government of the Russian Federation, Moscow. E-mail:

Youth internet entrepreneurship: bases of sociological research


Subject/Topic The state and development of national scientific thought about the theory and social practice of youth Internet entrepreneurship is analyzed. The aspects of the use of the terms “Internet entrepreneurship» and “youth entrepreneurship” in modern scientific publications are considered.

The purpose of this study is to determine the foundations of a sociological study for analyzing e-entrepreneurship among young people.

Methodology The study was based on the analysis of the dynamics of publication activity on the theory and social practice of youth Internet entrepreneurship (based on the sources of the RSCI core), an expert survey on the possibilities of creating practice-oriented learning for students with high social attitudes towards digital entrepreneurship and studying the legal framework of electronic entrepreneurship .

The conclusion is made about a sufficient level of theoretical development of Internet business to improve the mechanism for implementing the entrepreneurial intentions of young people. The need for government intervention to improve the quality of preparing young people for Internet entrepreneurship has been identified.

Keywords: Internet entrepreneurship, youth entrepreneurship, legislative framework.


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Smakhtina A.A., Kuzmenko O.R. Internet entrepreneurship today and tomorrow [Smahtina A.A., Kuzmenko O.R. Internet-predprinimatelstvo segodnya i zavtra] / In the collection: Prospects for the development of Eastern Donbass Materials of the VIth International and 64th All-Russian Scientific and Practical Conference. Ministry of Education and Science of the Russian Federation, South-Russian State Polytechnic University (NPI) named after M.I. Platova, Shakhty Institute (branch) of the South Russian State Polytechnical University (NPI) M.I. Platov. 2015. p. 282-285 [V sbornike: Perspektivyi razvitiya Vostochnogo Donbassa Materialyi VI-y Mezhdunarodnoy i 64-y Vserossiyskoy nauchno-prakticheskoy konferentsii. Ministerstvo obrazovaniya i nauki Rossiyskoy Federatsii, Yuzhno-Rossiyskiy gosudarstvennyiy politehnicheskiy universitet (NPI) imeni M.I. Platova, Shahtinskiy institut (filial) YuRGPU(NPI) im. M.I. Platova. 2015. S. 282-285.].

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Kamyshinsky K.O., Furmanov S.A., Chermoshansky I.A. Youth entrepreneurship as a component of business in Russia [Kamyishinskiy K.O., Furmanov S.A., Chermoshanskiy I.A. Molodezhnoe predprinimatellstvo kak sostavlyayuschaya biznesa v Rossii] / In the collection: Modern technologies in the building materials industry and the construction industry Collection of student reports on the 150th anniversary of the academician V.G. Shukhov in 3 parts. 2003. p. 90-94 [V sbornike: Sovremennyie tehnologii v promyishlennosti stroitelnyih materialov i stroyindustrii Sbornik studencheskih dokladov k 150-letiyu so dnya rozhdeniya akademika V.G. Shuhova v 3-h chastyah. 2003. S. 90-94.].

Miloslavsky V.G. Youth entrepreneurship as a foundation for the development of the middle class in Russia [Miloslavskiy V.G. Molodezhnoe predprinimatelstvo kak fundament razvitiya srednego klassa v Rossii]/ Young scientist. 2016. № 8 (112). Pp. 594-597 [Molodoy uchenyiy. 2016. № 8 (112). S. 594-597.].

Tukaeva R.N. Preparation of organizers of work with youth as a priority for the implementation of the state youth policy [Tukaeva R.N. Podgotovka organizatorov rabotyi s molodezhyu kak prioritetnoe napravlenie realizatsii gosudarstvennoy molodezhnoy politiki] / International Journal of Research. 2012. № 7-2 (7). Pp. 64-65 [Mezhdunarodnyiy nauchno-issledovatelskiy zhurnal. 2012. № 7-2 (7). S. 64-65.].

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Ilya V.Pashnin

3rd year student of the accelerated form of study at the Faculty of Accounting and Audit, Financial University under the Government of the Russian Federation, Leningradsky Avenue, 49, Moscow, 125993, Russia.


Problems of accounting and evaluation of patent rights


The formation of the market for intangible assets and intellectual property is currently one of the key areas for the development of a market economy in the Russian Federation. In contrast to countries with more developed economies, Russia has practically no active market for intangible assets, but according to the requirements set forth in Russian legislation, an active market for intangible assets is required for certain operations. In this regard, there is the problem of registration and evaluation of patent rights, so at the moment the methods of accounting and valuation are strictly limited to those used in Accounting Regulation 14/2007 “Accounting for intangible assets”. In this regard, there is a need to develop a new accounting standard, implying a wider variation in the choice of accounting methods and valuation of intangible assets and intellectual property, in particular patent rights, which is particularly relevant in the development of various industries and increased competition.

Keywords: economics, accounting, jurisprudence, valuation, intangible assets, intellectual property, patent rights, legal regulation


“The Civil Code of the Russian Federation (Part Four)” dated December 18, 2006 No. 230-FZ (as amended on 05.23.2018)

Federal Law of 06.12.2011 No. 402-ФЗ “On Accounting” (as amended on 11.28.2018)

Federal Law of 27.07.2006 N 149-FZ (as amended on 12/18/2018)

“On Information, Information Technologies and Information Protection”

Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n (ed. May 16, 2016) “On approval of Accounting Regulations” Accounting for Intangible Assets “(PBU 14/2007)” (Registered in the Ministry of Justice of Russia January 23, 2008 N 10975)

Order of the Ministry of Finance of Russia dated 11.19.2002 N 115n (ed. Dated 05.16.2016) “On approval of the Accounting Regulation” Accounting of expenses for research, development and technological works “PBU 17/02″ (Registered in the Ministry of Justice Of Russia 11.12.2002 N 4022)

International Financial Reporting Standard (IAS) 38 “Intangible Assets” (entered into force on the territory of the Russian Federation by the Order of the Ministry of Finance of Russia dated 12.28.2015 N 217n) (as amended on 10.30.2018)

Avdeev, V.V. Fixed assets and intangible assets: trademarks as an intangible asset // Taxes. – 2015. – № 14. – p. 8 – 12.

Agabekyan, O. Accounting for intangible assets: rules and practice // New Accounting. – 2018. – № 2. – p. 94 – 114.

Alekseeva, G.I. Theoretical and methodological foundations of accounting for intangible assets as a result of innovative activities of business entities // International Accounting. –2018.– № 5-6. – p. 314 – 331.

Pashigoreva G.I. Intellectual Property in the Innovation Market // Problems of the Modern Economy .- 2015.-P.37-40

Golysheva, Maksimova (2013) – Golysheva N.I., Maksimova E.N., Features of harmonization of accounting and  tax  accounting in Russia. The magazine” Managing economic systems » # 12/2013 [in Russian]

Golysheva (2015) – Golysheva N.I. Problems of VAT  accounting of tax agents Economics [Problemyi ucheta NDS nalogovyimi agentami] Economy. Business. Banks. [International Scientific Journal: Ekonomika. Biznes. Banki] 2015. N 3. S. 108.

Kupriyanova, Golysheva (2016) – Kupriyanova L.M., Golysheva N.I. Risk analysis according to the financial statements. Economy. Business. Banks. 2016. T. 10. P. 40-55.

Kupriyanov, Petrusevich (2016) – Kupriyanova L.M., Petrusevich T.V. Information and analytical support, and methods of analysis of the stability of the company [Informatsionno-analiticheskoe obespechenie i metodyi analiza ustoychivosti deyatelnosti kompanii] // Economy. Business. Banks. [International Scientific Journal: Ekonomika. Biznes. Banki]. 2016. T. 8. S. 150-166.

Puchkov OI, Solopova N.S. Paradoxes of the legal regulation of intellectual property in the Russian Federation. // Law and order: history, theory, practice. – 2014.- №1-С.27-31

Reference and legal system “Garant” URL: https: //

Reference and legal system “Consultant Plus” URL: https: //


Rostislav L. Rovbel

Graduate student of the Department of corporate Finance and corporate governance, Moscow. E-mail:

Improving procurement marketing using categorization and cataloging tools


Importance Development of procurement procedures using standard technical assignments and cataloging tools. The effective and sustainable development of the national economy directly depends on the successful functioning of the public procurement system. In this regard, in this area it is important to follow the leading international practices and borrow the advanced experience in organizing public procurement, and, above all, a single information database should be formed, combining all the advanced purchases and allowing to carry out search queries in it.

Objective Ensuring the development of the procurement institution from the standpoint of transparency and openness for potential participants.

Methods Applied methods of evaluation, categorization and cataloging, the synthesis of typical technical tasks.

Conclusions and Relevance Based on the study, the following conclusions were formed: 1. The author has created a tool that allows to detail an asset, the cost of which is to be determined, which eliminates the possibility of manipulating the technical requirements for the supply of goods, and also ensures maximum involvement of potential performers in the procurement process, which stimulates the development of a market economy. 2. The author declares the development of a comprehensive methodology for categorizing and cataloging that meets the best international practices adopted in the United States and the European Union. This will ensure uniform monitoring and control of purchases in the country in the context of a specific product, products of a particular industry, individual suppliers, etc.

Keywords: Procurement, categorization, cataloging, procurement marketing


Federal Law of 05.04.2013 N 44-FZ (as amended on 03.08.2018) “On the contract system in the field of procurement of goods, works, services for state and municipal needs”

Dadalko V.A., Nazyrova D.R., Topchiy P.P. Tools of the digital economy as a means of ensuring the transparency of the management of an industrial enterprise // Economy. Taxes Right. – 2018. – T.11. – №5. – p. 84-91.

Kevesh A.L. On the features and experience of applying the new all-Russian classifier of products by type of economic activity (JCCP) in the state statistics system taking into account other product classifiers currently used in various fields of economic management // Statistics and Economics. – 2010. – № 5. – p. 69–80.

Research Institute of supply and demand (CIPS).—systems/e-sourcing–e-procurement-systems-p2p/catalogue-management/).

Sharma D. Procurement Striding Purposefully In the Digital Journey.