Economy Business Banks № 2(64)




Igor А. Filkevich

Igor А. Filkevich, Doctor of Economics, Professor, Professor of the Department of International Economic Relations and Foreign Economic Relations named after. N.N. Liventsev MGIMO MFA of Russia, Moscow. Е-mail:

Andrey V. Pilipuk

Andrey V. Pilipuk, Doctor of Economics, Professor, Corresponding Member of the National Academy of Sciences of Belarus, Director of the Institute for System Research in the Agroindustrial Complex of the National Academy of Sciences of Belarus, Minsk.


Olga S. Bliznyk

Olga S. Bliznyk, Master of Economics, Senior Lecturer, Department of Innovation and Entrepreneurship, Faculty of Economics, Belarusian State University, Minsk.


Anna A. Litvinchuk

Anna A. Litvinchuk, Researcher of the Cooperation Sector of the Department of Organization and Management of the Institute for System Research in the Agroindustrial Complex of the National Academy of Sciences of Belarus, Minsk.


The regional economy clustering as a priority direction for sustainable development


Subject/Topic. The presented article discusses the development of a promising direction of clustering in the leading countries of the world, as a mechanism that ensures the growth of the potential of the socio-economic development of states, an increase in the quality of life of the population, and an improvement in the quality of the natural environment in the context of global changes that have developed in the world. This paper shows the role of cluster policy in improving the competitiveness of various states. The relevance of the presented article is determined by the need for a deeper study of the theoretical aspects of the formation of regional clusters of various types. The level structure of industrial clusters has been singled out according to the scale of production and development of cooperation ties, including: microclusters, mesoclusters, macroclusters, megaclusters. Potential industrial cooperations are considered in the context of the regions of the Republic of Belarus, taking into account their competitive advantages. The tools of state support for business structures that contribute to the formation of regional production integration are identified. The results of the study are important in the implementation of the strategy of sustainable socio-economic development of the country on the basis of the creation of sectoral integrated structures.

Objectives. To study foreign experience in the formation of industrial cooperation in developed and developing countries, promising areas, features, factors for subsequent application in the Republic of Belarus.

Methodology. In the process of writing a scientific article to study the clustering process, its features, conditions, contributing factors, methods such as diagnostics, a systematic approach, comparison, logical generalization, analysis and synthesis were used.

Results / conclusions. The results of the study allow us to draw the following conclusions: the considered foreign experience emphasizes the importance of developing the direction of clustering, as one of the main directions for ensuring the sustainable development of countries, which contributes to increasing competitiveness in international markets for goods and services. At the same time, it should be noted that theoretical and practical approaches to the implementation of cluster policy differ not only in different countries, but also in different regions of the same country. The positive experience of a particular state in this case may not always be successfully applied, due to the country’s specific features. However, this practice can be used to compare the economic efficiency of applying different approaches, including for the Republic of Belarus in order to increase competitive positions in foreign markets and improve the quality of life of the population in their regions.

Key words: structure of industrial clusters, promising areas, features and factors of cluster formation, competitive advantages.


Aleksandrovich (2004) – Aleksandrovich Ya.M. National strategy for sustainable socio-economic development of the Republic of Belarus for the period up to 2020 // National Commission for Sustainable Development of the Republic of Belarus [Nacionalnaya strategiya ustoichivogo socialno_ekonomicheskogo razvitiya Respubliki Belarus na period do 2020 g. // Nacionalnaya komissiya po ustoichivomu razvitiyu Respubliki Belarus], 2004. – Minsk: Unipack. – 200 р.

(2015) – National strategy for sustainable socio-economic development of the Republic of Belarus until 2030 // Ekon. bul. NIEI Ministry of Economics Rep. Belarus [Nacionalnaya strategiya ustoichivogo socialno_ekonomicheskogo razvitiya Respubliki Belarus do 2030 goda // Ekon. byul. NIEI M_va ekonomiki Resp. Belarus.], 2015. – № 4. – 99 p.

Bergman, Feser (2020) – Bergman, E.M., Feser E.J. Industrial and Regional Clusters: Concepts and Comparative Applications // Reprint. Edited by Scott Loveridge and Randall Jackson. WVU Research Repository [Promishlennie i regionalnie klasteri_ koncepcii i sravnitelnie prilojeniya // Reprint. Pod redakciei Skotta Lavridja i Rendalla Djeksona. Repozitorii issledovanii WVU], 2020. – Р. 19–20.

Kulagin (2017) – Kulagin A.V., Makarova E.V. Mesocluster as a form of innovative development of the pharmaceutical industry // Regional Economics and Management. – 2017. – №. 1 (49) [Electronic resource]. – Access mode – Access date: 04/24/2022. [Mezoklaster kak forma innovacionnogo razvitiya farmacevticheskoi otrasli // Regionalnaya ekonomika i upravlenie], 2017. – № 1 (49)

Baginova (2015) – Baginova V.M., Sharaldaeva N.V., Falileeva N.V. Formation of interregional cross-border macroclusters as a tool for the socio-economic development of border regions in the context of economic globalization // Bulletin of the Buryat State University [Formirovanie mejregionalnih transgranichnih makroklasterov kak instrument socialno_ekonomicheskogo razvitiya prigranichnih regionov v usloviyah ekonomicheskoi globalizacii // Vestnik Buryatskogo gosudarstvennogo universiteta], 2015. – № 1 (130). – P. 235–238.

Voloshin (2014) – Voloshina A.Yu. The evolution of the space of mega-economy at the present stage // thesis …. Dr. Econ. Sciences: 08.00.01, 08.00.14. – Volgograd [Evolyuciya prostranstva megaekonomiki na sovremennom etape // dis…. d-ra ekon. nauk – 08.00.01, 08.00.14. – Volgograd], 2014. – 444 p.

Porvatkina (2011) – Porvatkina M.V. Foreign experience in the formation and development of regional clusters in economically developed countries // Vestnik TSPU [Zarubejnii opit formirovaniya i razvitiya regionalnih klasterov v ekonomicheski razvitih stranah // Vestnik TGPU], 2011. – № 12 (114). – P. 112–116.

Karpov (2012) – Karpov S.A. Management of innovative development of the region on the example of the technopark of France // Issues of state and municipal management [Upravlenie innovacionnim razvitiem regiona na primere tehnoparka Francii // Voprosi gosudarstvennogo i municipalnogo upravleniya], 2012. – №. 3. – P. 88–93.

Bliznyuk (2017) – Bliznyuk O.S. Experience in managing the competitiveness of the innovation environment on the example of Eastern countries // Economic strategies [Opit upravleniya konkurentosposobnostyu innovacionnoi srede na primere vostochnih stran // Ekonomicheskie strategii], 2017 – №. 7 – P. 142–149.

Britsko (2019) – Britsko G.V. Features of the organization of innovative systems on the example of Great Britain and Italy // Innovations and investments [Osobennosti organizacii innovacionnih sistem na primere Velikobritanii i Italii // Innovacii i investicii], 2013. – № 7. – P. 152–156.

Bykova (2019) – Bykova T.P. Potential for the development of clusters in the regions of Belarus. – Minsk: Kolorgrad [Potencial razvitiya klasterov v regionah Belarusi. – Minsk – Kolorgrad], 2019. – 100 p.

Ivanov (2009) – Ivanov Yu.B., Annenkova E.V., Ponomarenko E.V. Development of cluster structures in the regional economic space // Economics of the region [Razvitie klasternih struktur v regionalnom ekonomicheskom prostranstve // Ekonomika regiona], 2009. – №. 2 (18). – P. 63–72.

Filkevich (2020) – Filkevich I.A., Rakhmatullina G.G. New strategic approaches to the development of economic partnership within the framework of the Eurasian Economic Union: problems of competitiveness // Economics and management: problems, solutions [Novie strategicheskie podhodi k razvitiyu ekonomicheskogo partnerstva v ramkah Evraziiskogo ekonomicheskogo soyuza: problemi konkurentosposobnosti // Ekonomika i upravlenie: problemi resheniya], 2020. – T. 1. – № 2. – Р. 49–54.

Pilipuk (2021) – Pilipuk A.V. Directions for improving organizational and economic relations in the agro-food sector of the Republic of Belarus: issues of theory and methodology // Minsk: Institute for System Research in the Agroindustrial Complex of the National Academy of Sciences of Belarus [Napravleniya sovershenstvovaniya organizacionno-ekonomicheskih otnoshenii v agroprodovolstvennoi sfere Respubliki Belarus: voprosi teorii i metodologii / Minsk: Institut sistemnih issledovanii v APK NAN Belarusi], 2021. – 135 p.

Senko (2019) – Senko A.N., Bliznyuk O.S. Assessment and forecasting of the competitive potential of world engineering // Economics today – Minsk: BNTU [Ocenka i prognozirovanie konkurentnogo potenciala mirovogo mashinostroeniya // Ekonomicheskaya nauka segodnya – Minsk], 2019. – № 10. – P. 133–146.

Slonimsky (2013) – Slonimsky A.V., Slonimskaya M.N. Clusters: Italian experience and Belarusian opportunities // Science and innovations [Klaster italyanskii opit i belorusskie vozmojnosti // Nauka i innovacii], 2013. – T. 12. – № 130. – P. 24–28.


Oksana V. Nazarenko

Oksana V. Nazarenko, Candidate of Economic Sciences, Associate Professor of the Department of Financial Accounting, S.Yu Witte Moscow University, Moscow, Russia

Dmitry S. Zhuzhginov

Dmitry S. Zhuzhginov, Master’s Student of the Department of Financial Accounting, S.Yu Witte Moscow University, Moscow, Russia


Supervisor and co-author: Oksana V. Nazarenko, Candidate of Economic Sciences, Associate Professor of the Department of Financial Accounting, S.Y. Witte Moscow University.

Improving the methods of developing an effective financial policy of the company during the crisis and foreign sanctions


Subject/topic The article analyzes the behavior of companies during crisis situations, and also examines anti-crisis measures that have a positive impact on the financial policy of companies. Considering the large companies that operated during the crisis of 2014-2015, the dynamics of their development and retention of their financial positions during the period of changes in the general economic sector are traced.

Goals/objectives The purpose of the study is to consider the theoretical and practical part of the application of anti-crisis financial policy, as well as to improve the methods of developing current financial policy in order to increase its effectiveness in the post-crisis period.

Methodology analysis and synthesis, induction and deduction, methods of comparison and analogies, similarity theory.

Results/conclusions the analysis of the dynamics of the company’s financial results during crisis situations, was carried out, the main directions of financial policy were determined and similar stages of the application of anti-crisis measures in the current sanctions encumbrances were identified.

Keywords: financial policy, anti-crisis policy, survival policy, expansion policy.


Andreeva, Grushina (2019) – Andreeva L.Yu., Grushina S.A. Financial modeling of the mechanism of management of sustainable development of corporate structures [Finansovoe modelirovanie mekhanizma upravleniya ustojchivym razvitiem korporativnyh struktur] // Science and education: economy and economics; entrepreneurship; law and management. [Nauka i obrazovanie: hozyajstvo i ekonomika; predprinimatel’stvo; pravo i upravlenie] – 2019. – № 1 (104). – Pp. 28-32.

Bovven (2019) – Bovven T. Management of the company’s capital value [Upravlenie stoimost’yu kapitala kompanii]// Chronoeconomics. [Hronoekonomika] – 2019. – № 2 (15). – Pp. 49-52.

Gali (2020) – Gali A.I. Value-oriented management: evolution of the concept [Cennostno-orientirovannoe upravlenie: evolyuciya koncepcii] // Economics and Management: a scientific and practical journal. [Ekonomika i upravlenie: nauchno-prakticheskij zhurnal] – 2020. – № 1 (151). – Pp. 70-73.

Demurchev, Igonin (2020) – Demurchev A.A., Igonin V.V. Methods of financial stability management [Metody upravleniya finansovoj ustojchivost’yu] // In the center of the economy. [V centre ekonomiki] – 2020. – No. 2. – pp. 29-35.

Zhukov (2020) – Zhukov P.E. The impact of financial risks and cash flows on the value of the company. The method of stochastic risk factors for the analysis of the company’s value: monograph. [Vliyanie finansovyh riskov i denezhnyh potokov na stoimost’ kompanii. Metod stohasticheskih faktorov riska dlya analiza stoimosti kompanii: monografiya.] // M.: Rusains. [M.: Rusajns] – 2020. – 184 p.

Ivashkovskaya, Skvortsova (219) – Ivashkovskaya I.V., Skvortsova I.V. Organic growth or buying businesses? Comparative analysis of companies from emerging and developed markets [Organicheskij rost ili pokupka biznesov? Sravnitel’nyj analiz kompanij s razvivayushchihsya i razvityh rynkov] // Strategic financial solutions of companies in emerging capital markets: monograph / under the general editorship of I.V. Ivashkovskaya. [Strategicheskie finansovye resheniya kompanij na razvivayushchihsya rynkah kapitala: monografiya / pod obshch. red. I.V. Ivashkovskoj] // M.: KnoRus. [M.: KnoRus] – 2019. – Chapter 7. – pp. 183-200.

Brodunov, Bushueva (2021) – Brodunov A.N., Bushueva N.V. Applied issues of ensuring sustainable growth of a corporation in conditions of limited financial resources [Prikladnye voprosy obespecheniya ustojchivogo rosta korporacii v usloviyah ogranichennosti finansovyh resursov] // Bulletin of the S.Y. Witte Moscow University. Series 1: Economics and Management. [Vestnik Moskovskogo universiteta im. S.YU. Vitte. Seriya 1: Ekonomika i upravlenie] – 2021. No. 4 (39). pp. 24-32.

Nazarenko (2020) – Nazarenko O.V. Features of the formation of an effective financial policy of an organization as a form of implementing a financial strategy [Osobennosti formirovaniya effektivnoj finansovoj politiki organizacii kak formy realizacii finansovoj strategii] // Bulletin of the S.Y. Witte Moscow University. Series 1: Economics and Management. [Vestnik Moskovskogo universiteta im. S.YU. Vitte. Seriya 1: Ekonomika i upravlenie] – 2020. No. 1 (32). pp. 37-45.

Niyazbekova, Nazarenko, Markov (2019) – Niyazbekova Sh.U., Nazarenko O.V., Markov E.D. Modern trends in the development of financial planning in Russia and abroad [Sovremennye tendencii razvitiya finansovogo planirovaniya v Rossii i za rubezhom] // Bulletin of the Udmurt University. Economics and Law series. [Vestnik Udmurtskogo universiteta. Seriya Ekonomika i pravo] – 2019. Vol. 29. No. 3. pp. 299-305.

Ushakov, Bunevich (2017) – Ushakov V.Ya., Bunevich K.G. Profit forecasting within the framework of optimization of financial planning at the enterprise [Prognozirovanie pribyli v ramkah optimizacii finansovogo planirovaniya na predpriyatii]// Bulletin of the S.Yu. Witte Moscow University. Series 1: Economics and Management. [Vestnik Moskovskogo universiteta im. S.YU. Vitte. Seriya 1: Ekonomika i upravlenie] – 2017. No. 1 (20). pp. 33-39.


Elena A. Sokolova

Elena A. Sokolova, Candidate of Economics, Associate Professor, Associate Professor of the Department of Financial Accounting at Witte Moscow University.


Federal assessment standards 2022: changes in the cost determination methodology


Subject/topic The article discusses the new edition of the Federal Valuation Standards adopted in April 2022, with a detailed analysis of the upcoming changes regarding all stages of property valuation. In the field of valuation activities, in other words, when evaluating all types of property, changes to the regulatory framework are carried out with a certain regularity; there is a real need to monitor all changes.

Goals/tasks To present a comparative analysis of the main aspects of property valuation of the existing regulatory and methodological framework and innovations that will come into force with the adoption of new Federal Valuation Standards in April 2022.

Methodology. In the course of the research, general scientific methods, methods of scientific cognition, analysis and comparison were used.

Results. The article presents an analysis of the key points of changes in the regulatory and methodological framework, identifies the key points of the changes made.

Conclusions The introduction of new concepts and methods of determining the value in the evaluation process will make significant changes in the understanding and application of the principles and assumptions of the evaluation process, in the technique of calculations carried out in determining the value, the requirements for the final document on determining the value — the evaluation report.

Keywords: valuation standards, property valuation, valuation approaches, determination of the market value of assets


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Sergey F. Ostapyuk

Sergey F. Ostapyuk, Doctor of Economics, PhD in Technical Sciences, Associate professor, leading researcher (Institute of development of science of Russian academy of sciences, Moscow, Russia). E-mail: S.

Vyacheslav P. Fetisov

Vyacheslav P. Fetisov, PhD in Technical Sciences, Associate professor, leading researcher (Institute of development of science of Russian academy of sciences, Moscow, Russia). E-mail:

Regulatory and legal aspects of the development of strategic planning documents in the field of science


Subject/Topic of publication: analysis of the regulatory legal framework that ensures the development of a coordinated architecture of strategic planning documents for scientific and scientific-technical activities.

Goals/tasks: formulate problems that violate the consistency of strategic planning documents; to propose an approach that ensures the formation of their coherent architecture, reflecting the regulatory legal framework for managing the development of science and technology.

Methodology: analysis of experience and legal support of public administration; strategic analysis and forecast of scientific and scientific-technological development; system analysis and synthesis.

Results/conclusions: analysis of the problems of coordination of strategic planning documents showed that: in the management of scientific and scientific-technical activities, goals are a key factor in development; it is proposed to allocate goal-setting as an independent and equivalent management function; measures have been developed to ensure consistency and balance of existing strategic planning documents; project management measures have been formulated, the development and application of which will allow budget planning to be harmonized with strategic planning and to ensure a combination of interests in the development of different levels of management.

Keywords: strategic management, strategic planning, combined development strategy, prioritization, project management, transformation of budget planning.


Decree of the President of the Russian Federation dated 21.07.2020 No. 474 “On national development goals of the Russian Federation for the period up to 2030”.

Decree of the President of the Russian Federation dated 08.11.2021 No. 633 “On Approval of the Fundamentals of State Policy in the Field of Strategic Planning in the Russian Federation”

Smirnova, Bocharova, Belyaevskaya-Plotnik, Bogdanova (2019) – Smirnova O.O., Bocharova L.K., Belyaevskaya-Plotnik L.A., Bogdanova Yu.N. Conceptual approaches to the formation of the architecture of strategic planning documents in Russia // MIR (Modernization. Innovations. Development). 2019. T. 10. No 4. pp. 440–456.

Lenchuk, Filatov (2018) – E. B. Lenchuk, V. I. Filatov. Strategic planning is the way to sustainable development of the Russian economy // Economic and social changes: facts, trends, forecast. 2018. № 11 (4). S. 35-47.

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Decree of the President of the Russian Federation 01.12.2016 No. 642 “Strategy of scientific and technical policy of the Russian Federation”

Federal Law of 28.06.2014 No. 172-FZ “On Strategic Planning in the Russian Federation”.

Decree of the President of the Russian Federation of May 7, 2018 No. 204 On national goals and strategic objectives of the development of the Russian Federation for the period up to 2024″

Bukovic, Williams (2002) – Bukovic W., Williams R. Knowledge Management: A Guide to Action. – M.: INFRA-M. 2002. – 504 p.

Decree of the President of the Russian Federation dated 08.11.2021 No. 633 “On Approval of the Fundamentals of State Policy in the Field of Strategic Planning in the Russian Federation”

Decree of the President of the Russian Federation dated 08.11.2021 No. 633 “On Approval of the Fundamentals of State Policy in the Field of Strategic Planning in the Russian Federation”

Klimenko, Korolev, Dvinskikh, Slastikhina (2015) – On the harmonization of documents of state strategic planning: preprint WP8/2015/01 / Klimenko A.V., Korolev V.A., Dvinskikh D.Yu., Slastikhina I.Y. Moscow, HSE, 2015. – 48 p.

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Resolution of the Government of the Russian Federation dated 15.10.2016 No. 1050 “On the organization of project activities in the Government of the Russian Federation” (together with the “Regulations on the organization of project activities in the Government of the Russian Federation)”


Olga V. Ledneva

Olga V. Ledneva, Associate Professor, Head of Business Statistics Department, Moscow University for Industry and Finance “Synergy”, Candidate of Sciences in Economics Moscow, Russia. Е-mail:

Aleksandr P. Tsypin

Aleksandr P. Tsypin, Associate Professor of Business Statistics Department, Moscow University for Industry and Finance “Synergy”, Candidate of Sciences in Economics Moscow, Russia. Е-mail:

Rustam N. Kerimov

Rustam N. Kerimov, second-year student of the Economics and Business Faculty, Financial University under the Government of the Russian Federation, Moscow, Russia. E-mail:

Revenues and expenditures of the state budget: historical aspect


Subject/Topic. This article presents the systematization and comparison of stoic information about the filling and spending of the Russian budget in two periods before and after the collapse of the Soviet Union.

Goals/Objectives. Comparison of revenues and expenditures of the Russian budget at different stages of the country’s development.

Methodology. To achieve this goal, general scientific methods were used: comparisons, analysis and synthesis, historical; as well as mathematical and statistical methods: tabular, graphic, descriptive statistics.

Results. The ratio of income and expenditures of the USSR budget until 1991 is characterized by a surplus, which positively influenced the development of the country, it is also worth noting that the RSFSR made the main contribution to the union budget, respectively, and the costs of supporting this republic were significant; the main source of income for the union budget at the time of 1990 was the deductions of state enterprises (up to 40% of all income) and state internal deputies (about 40%), the main expenditure items of the union budget were spending on the economy (more than 40% of all expenses) and socio-cultural events (about 30%), which is a logical structure for the planned economy; the modern stage of the development of the budgetary system is characterized by the formation of sources of income, in the current period these are deductions from enterprises and expenses for social needs, which characterizes the system as mature and the needs of society; the ratio of revenues and expenditures of the modern Russian budget is characterized by a deficit, as a result, it becomes necessary to find additional sources of budget coverage.

Conclusions.  Despite the results achieved in the formation of the Russian budget, it is necessary to point out the emerging deficit, which poses the Government of the Russian Federation, the Ministry of Economy of the Russian Federation and the Federal Tax Service of the Russian Federation with the task of finding additional sources of coverage, this problem is many times more complicated during crises, including the current crisis of the 2022 model.

Keywords: budget, budget policy, budget regulation, budget system, state budget, budget expenditures, budget revenues, statistics, dynamics, structure.


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Belova S.N. (2011) – Belova S.N. State Budget of Russia (second half of the 19th century – 1917) [Gosudarstvennyy byudzhet Rossii (vtoraya polovina XIX V. – 1917 g.)] //Finance and credit. 2011. − # 43(475). – S. 76-80.

Bogdanova M.N. (2019) – Bogdanova M.N. Historical aspect of the state budget of the Russian Federation [Istoricheskiy aspekt gosudarstvennogo byudzheta RF] // Student. 2019. − # 27-2(71). – S. 50-51.

Kolomiets A.S. (2016) – Kolomiets A.S. Historical aspects of the formation of the state budget of the USSR [Istoricheskie aspekty formirovaniya gosudarstvennogo byudzheta SSSR] //Modern trends in the development of science and technology.  2016. − # 12-9. – S. 117-120.

Kopein V.V. (2021) – Kopein V.V. Budget expenditures of the mineral resource cluster region as a criterion for financial security [Raskhody byudzheta regiona mineral’no-syr’evogo klastera kak kriteriy finansovoy bezopasnosti] //Collection of scientific articles of the 6th All-Russian National Scientific and Practical Conference.  2021. – S. 208-210.

Kokhan A.N. (2021) – Kokhan A.N. Research on the formation and use of revenues and expenditures of regional budgets [Issledovanie formirovaniya i ispol’zovaniya dokhodov i raskhodov byudzhetov regionov] //Collection of articles based on the results of the All-Russian Scientific and Practical Conference. Tyumen. Sterlitamak: AMI.  2021. – S. 43-48.

Pankova S.V. (2017) – Pankova S.V., Volokhina V.A., Tsypin A.P. Retrospective analysis of the dynamics of income and expenditures of the consolidated budget of the Russian Federation [Retrospektivnyy analiz dinamiki dokhodov i raskhodov konsolidirovannogo byudzheta Rossiyskoy Federatsii] //Economic analysis: theory and practice.  2017. − # 4 (463). – S. 692-710.

Rylskaya E.E. (2019) – Rylskaya E.E. The problem of balancing the state budget of the Russian Federation [Problema sbalansirovannosti gosudarstvennogo byudzheta Rossiyskoy Federatsii] //Economics and business: theory and practice.  2019. − # 4-1. – S. 176-179.

Ryabova E.V. (2048) – Ryabova E.V. Evolution of the concept of the state budget in pre-revolutionary Russia [Evolyutsiya kontseptsii gosudarstvennogo byudzheta v dorevolyutsionnoy Rossii] //Bulletin of Moscow University. Series 26: State Audit.  2018. − # 2. – S. 46-62.

Sergeev S.A. (2021) – Sergeev S.A. The budget process and the formation of the state budget in Russia before the 1917 revolution [Byudzhetnyy protsess i formirovanie gosudarstvennogo byudzheta v Rossii do revolyutsii 1917 goda] //Eurasian Law Journal.  2021. − # 6(157). – S. 232-234.

Sharafutdinova I.R. (2015) – Sharafutdinova I.R., Shakirova A.S. Historical prerequisites for the formation of a treasury system of budget execution in the Russian Federation [Istoricheskie predposylki stanovleniya kaznacheyskoy sistemy ispolneniya byudzhetov v Rossiyskoy Federatsii] //Economics and modern management: theory and practice. 2015. − # 56. – S. 139-148.

Shmigol N.S. (2015) – Shmigol N.S. Modern approaches to improving the budget process in foreign countries [Sovremennye podkhody k sovershenstvovaniyu byudzhetnogo protsessa v zarubezhnykh stranakh] //Finance and credit. 2015. − # 14 (638). – S. 55-68.

Shumilin O.V. (2018) – Shumilin O.V., Shumilina V.O. Revenues and expenditures of the state budget of the Russian Kingdom and the Russian Empire for 1680-1917 [Dokhody i raskhody gosudarstvennogo byudzheta Russkogo Tsarstva i Rossiyskoy Imperii za 1680-1917 gg] //Audit and financial analysis. 2018. − # 5. – S. 203-209.


Alexander Ushanov

Alexander Ushanov, Ph. D., associate Professor, Department of banking and financial markets, Financial University under the Government of the Russian Federation

Microfinance sector: new challenges


Subject/topic. The article discusses the features and new trends in the functioning of Russian and foreign microfinance organizations (MFOs) in modern conditions. The main reasons and consequences of the tightening of the rules of the microfinance market companies in Russia are revealed. One of these consequences is the intensification of the activities of illegal creditors, which generates a number of social problems and is often accompanied by illegal actions. The tasks of microfinance organizations that require solutions in the context of modern challenges are formulated.

Goals/objectives. The purpose of this article is to substantiate the need for measures to improve the efficiency of MFIs, mainly related to the adjustment of their business model. These measures include minimizing the costs of companies, reducing the share of overdue loans in the portfolio, etc.

Methodology. When writing the work, such generally accepted methods of cognition as analysis and synthesis, induction and deduction, comparison, generalization were used.

Conclusion. The tightening of the conditions for the activities of microfinance organizations by higher authorities, on the one hand, is designed to reduce the creditworthiness of citizens and contribute to solving their financial problems, and on the other hand, significantly complicates both the work of MFOs themselves in conditions of falling profitability of activities, and borrowers forced to turn to “black” creditors due to loan refusals. The solution to the problem is to adjust the business model of MFOs, including those related to reducing costs, improving the assessment of customers’ solvency to reduce the share of overdue loans, introducing innovative developments, including those borrowed from the practice of commercial banks.

Keywords: microcredit, microfinance organizations, tightening of business conditions, illegal creditors, business model.


Dranishnikova, Mammadova (2020) – Dranishnikova V.V., Mammadova L. Activity of microfinance organizations: problems and solutions // Collection of scientific articles of the 3rd All-Russian Scientific and Practical Conference. Siberian State Industrial University. [Deyatel’nost’ mikrofinansovyh organizacij: problemy i puti resheniya // Sibirskij gosudarstvennyj industrial’nyj universiteta.] – 2020. – Pp. 17-20.

Chemiris (2017) – Chemiris V.A. Microfinance organizations: a way to solve problems or a trap // Economy and society. [Mikrofinansovye organizacii: put’ resheniya problem ili lovushka // Ekonomika i socium.] – 2017. – № 6-2 (37). – Pp. 576-579.

Pokshivanova (2017) – Pokshivanova A.R. The role of the Bank of Russia in the formation and development of microfinance // Economics and sociology. [Rol’ Banka Rossii v stanovlenii i razvitii mikrofinansirovaniya // Ekonomika i sociologiya.] – 2017. – No. 33. – Pp. 18-20.

Kirsanov, Nazarova (2014) – Kirsanov I.A., Nazarova L.N. Microfinance in Russia: status, problems, prospects // Economic Bulletin of Yaroslavl University. [Mikrofinansirovanie v Rossii: sostoyanie, problemy, perspektivy // Ekonomicheskij vestnik Yaroslavskogo universiteta.] – 2014. – No. 32. – Pp. 57-62.

Ode (2021) – Ode A.L. Practical implementation of the category of legality in state regulation and control of the microfinance market // Enigma. [Prakticheskoe voploshchenie kategorii pravozakonnosti v gosudarstvennom regulirovanii i kontrole mikrofinansovogo rynka // Enigma.] – 2021. – No. 29-2. – Pp. 31-41.

Mokeeva, Popova (2019) – Mokeeva N.N., Popova D.S. Activity of microfinance organizations in the consumer lending market in the Russian Federation // Bulletin of the Humanities University. [Deyatel’nost’ mikrofinansovyh organizacij na rynke potrebitel’skogo kreditovaniya v RF // Vestnik Gumanitarnogo universiteta.] – 2019. – № 2 (25). – Pp. 6-11.

Balikhina, Kosov (2019) – Balikhina N.V., Kosov M.E. The microfinance market of Russia: trends and barriers of development // Financial life. [Rynok mikrofinansirovaniya Rossii: tendencii i bar’ery razvitiya // Finansovaya zhizn’.] – 2019. – No. 2. – Pp. 84-87.

Abalakin, Shamin (2015) – Abalakin A.A., Shamin V.A. Development of the microfinance organizations market in Russia // Universum: economics and jurisprudence. [Razvitie rynka mikrofinansovyh organizacij v Rossii // Universum: ekonomika i yurisprudenciya.] – 2015. – № 5 (16). – P. 4.

Trofimova, Bakunova, Koltsova (2020) – Trofimova E.A., Bakunova T.V., Koltsova T.A. The role of microfinance organizations in the development of individual entrepreneurship in the Russian Federation // Financial Economics. [Rol’ mikrofinansovyh organizacij v razvitii individual’nogo predprinimatel’stva v Rossijskoj Federacii // Finansovaya ekonomika.] – 2020. – No. 9. – Pp. 109-111.

Korobeynikova (2017) – Korobeynikova I.S. Problems of legislative regulation of microfinance in Russia // Science and Society. [Problemy zakonodatel’nogo regulirovaniya mikrofinansirovaniya v Rossii // Nauka i obshchestvo.] – 2017. – № 1 (27). – Pp. 30-33.


Aleksander A. Ivanov

Aleksander A. Ivanov, Master of Economics, Financial University under the Government of the Russian Federation, Moscow, Russia.



Scientific director: Natalia A. Amosova, Doctor of Economics, Professor, Department of Banking and Financial Markets, Financial University under the Government of the Russian Federation, Moscow, Russia. E-mail:

Development of ESG banking in modern conditions


Subject / topic: The results of irresponsible consumption and growing production volumes have led to the destabilization of the environment. The global community has developed and is actively developing and improving the principles of ESG, including in banking. This study analyzes the current state of ESG banking in Russia and in the world. The author defines the main advantages, barriers to the introduction of ESG practice in banking. And the hypothesis of the need to switch to ESG principles for Russian banks is also confirmed.

Goals / Objectives: The purpose of the study is to determine the need to implement ESG principles in Russian banks. The objectives of the research work are: to give your own definition of ESG banking and sustainable development, to analyze the growth dynamics of “green” types of borrowing in Russia and in the world, to identify the main barriers to the introduction of ESG principles in banking: in Russia and in the world, to determine the current state and concept of ESG banking development in Russia, to highlight the main advantages of ESG banking in Russia.

Methodology: The author, in the process of writing the work, used the following research methods: analysis and synthesis, comparison, statistical, visualization.

Results / conclusions: The result of the study is the confirmation of the hypothesis about the need to introduce and develop ESG banking in Russia.

Keywords: ESG principles, sustainable development, green bonds, green loans, ESG-banking.


Federal Law No. 395-1 of 02.12.1990 (as amended on 02.07.2021) “On Banks and banking activities” (with amendments and additions, intro. effective from 18.10.2021);

Decree of the Government of the Russian Federation No. 3024-r dated 18.11.2020 “On the Coordinating Role of the Ministry of Economic Development of the Russian Federation on the Development of Investment Activities and Attracting Extra-budgetary Funds to Sustainable (including Green) Development Projects in the Russian Federation”;

Decree of the Government of the Russian Federation No. 3052-r of October 29, 2021 on the approval of the Strategy of Socio-economic Development of the Russian Federation with low greenhouse gas emissions until 2050;

Bezgacheva, O. L. Development of ESG banking in Russia / O. L. Bezgacheva, A. Y. Rumyantseva // Economics and management. – 2021. – T. 27. – № 10(192). – Pp. 823-830. – DOI 10.35854/1998-1627-2021-10-823-830.

Doronin, B.A. Problems of ESG banking development and ESG risk management in commercial banks / B. A. Doronin, I. I. Glotova, E. P. Tomilina // Kant. – 2021. – № 4(41). – Pp. 46-50. – DOI 10.24923/2222-243X.2021-41.8

Zhukova (2022) – Zhukova E.V., Development of the ESG approach to organization management: monograph / E.V. Zhukova. — Moscow: Rusains, 2022. — 136 p. — ISBN 978-5-4365-9190-2. — URL: (accessed: 12/18/2021). — Text: electronic.

Zimina (2021) – Zimina O. S. The impact of ESG on the banking sector: new challenges / O. S. Zimina // Audit statements. – 2021. – No. 3. – pp. 126-129. – EDN ILOFHK.

Midler (2021) – Midler E. A. Methodology for evaluating green banking instruments in emerging markets / E. A. Midler // Scientific Notes of the International Banking Institute. – 2021. – № 3(37). – Pp. 58-68.

Nedorezkov (2020) – Nedorezkov V.V. ESG-principles in the activities of Russian credit institutions / V.V. Nedorezkov // Development of “green” financing markets in Russia and the world: Collection of articles of the I International Scientific and Practical Conference, Ufa, December 24, 2020. – Ufa: Ufa State Petroleum Technical University, 2020. – pp. 71-74. – EDN MAAAHS.

Sabirov (2021) – Sabirov P.A. On the introduction of the ESG approach / P. A. Sabirov // Enigma. – 2021. – No. 39-2. – pp. 36-39. – EDN XGWEWI.

Khristinina (2021) – Khristinina E.S. ESG – banking as a new trend in banking activity / E. S. Khristinina // Scientific review collection of articles of the II International Research Competition, Penza, July 05, 2021. – Penza: Limited Liability Company “Science and Education”, 2021. – pp. 61-65.


Ksenia S. Chestnova

Ksenia S. Chestnova, financial analyst of Instamart Technologies LLC, postgraduate student of Audit and Corporate Reporting Department of the Financial University under the Government of the Russian Federation, Moscow, Russia. E-mail:


Scientific advisor: Svetlana N. Grishkina, PhD in Economics, Professor, Department of Audit and Corporate Reporting of the Faculty of Taxes, Audit and Business Analysis, Financial University under the Government of the Russian Federation, Moscow. E-mail:

Non-financial indicators in the corporate reporting system of companies in the automotive industry


Subject/Topic The subject of the study is the methodological tools for the formation of non-financial indicators in the field of sustainable development of companies in the automotive industry.

Goals/Objectives The purpose of the study is to substantiate the feasibility of introducing mandatory basic indicators in the field of sustainable development in relation to companies in the automotive industry.

Methodology Such methods as analysis and synthesis, induction and deduction, classification and systematization, comparison and generalization, tabular and graphical methods of data representation were used.

Conclusions In recent decades, there has been an active process of development of non-financial reporting all over the world, its legislative regulation and standardization are being formed. The analysis of scientific publications on the problem under study allowed us to state the presence of multiplicity and ambiguity of approaches to the order of formation of rules for disclosure of information on social and environmental responsibility. In this regard, it seems important to introduce certain basic indicators that should be imputed at the legislative level to companies in the automotive industry (in the Russian Federation) as a basis for preparing reports in the field of corporate responsibility and sustainable development. Based on the analysis and professional judgment, a list of non-financial indicators was proposed, which it is proposed to make mandatory for disclosure to all companies in the automotive industry of the Russian Federation at the legislative level.

Keywords: sustainable development, managerial accounting, automotive industry, non-financial indicators, methodology for the formation of non-financial indicators, environmental sustainability, social sustainability.


Barilenko, Efimova, Nikiforova (2015) – Barilenko V. I., Efimova O. V., Nikiforova E. V. Information and analytical support of sustainable development of economic entities: monograph [Informacionno-analiticheskoe obespechenie ustojchivogo razvitiya ekonomicheskih subektov: monografiya]. RUScience. 2015. 160 p.

Grishkina, Sidneva (2020) – Grishkina S. N., Sidneva V. P. Modern approaches to compilation and reporting in the field of sustainable business development [Sovremennye podhody k sostavleniyu i predstavleniyu otchetnosti v oblasti ustojchivogo razvitiya biznesa]. Economy. Business. Cans. 2020. No. 4. Pp. 86-99.

Grishkina, Chestnova (2021) – Grishkina S. N., Chestnova K.S. Formation of indicators in the management accounting system for assessing the sustainable development of companies (on the example of the automotive industry) [Formirovanie v sisteme upravlencheskogo ucheta pokazatelej dlya ocenki ustojchivogo razvitiya kompanij (na primere avtomobilnoj otrasli)]. Auditor. 2021. No. 6. Pp. 34-41.

Grishkina, Sidneva, Shcherbinina (2022) – Grishkina S.N., Sidneva V.P., Shcherbinina Y.V. Information support for the sustainable development of small and medium-sized businesses in the real estate development sector [Informacionnaya podderzhka ustojchivogo razvitiya malogo i srednego biznesa v sfere developmenta nedvizhimosti]. Lecture notes in networks and systems. 2022. T. 381. Pp. 277-286.

Efimova (2017) – Efimova O. V. Non-financial reporting in Russia: opportunities and prospects for development [Nefinansovaya otchetnost’ v Rossii: vozmozhnosti i perspektivy razvitiya]. Audit statements. 2017. No. 9. Pp. 30-39.

Efimova, Rozhnova (2020) – Efimova O. V., Rozhnova O. V. Strategy of harmonization of financial and non-financial reporting in the field of climate risk disclosure. Part 1 [Strategiya garmonizacii finansovoj i nefinansovoj otchetnosti v oblasti raskrytiya klimaticheskih riskov. CHast’ 1]. Accounting. Analysis. Audit. 2020. No. 3. Pp. 18-25.

Nikiforova (2015) – Nikiforova E. V. Methodological approaches to the preparation of reports on the sustainable development of an economic entity [Metodicheskie podhody k podgotovke otchetnosti ob ustojchivom razvitii hozyajstvuyushchego subekta]. Accounting. Analysis. Audit. 2015. No. 4. Pp. 75-80.

Nikiforova (2019) – Nikiforova E. V. On the issues of sustainable development of economic entities [K voprosam ustojchivogo razvitiya ekonomicheskih subektov]. Balkan Scientific Review. 2019. No.2 (4). Pp. 106-108.

Schneider (2018) – Schneider O. V. Strategy of sustainable development of an economic entity: Topical issues and tasks [Strategiya ustojchivogo razvitiya ekonomicheskogo subekta: Aktual’nye voprosy i zadachi]. ANI: Economics and Management. 2018. No.3 (24). Pp. 334-336.

Schneider (2019) – Schneider O. V. Assessment of the level of sustainable development of the company through Topical aspects [Ocenka urovnya ustojchivogo razvitiya kompanii cherez Aktual’nye aspekty]. Humanitari Balkanski is from Albania. 2019. No. 2. Pp. 119-121.


Artemii O. Babanin

Artemii O. Babanin, research assistant, International center for development of innovations and student initiatives at Financial University under the Government of the Russian Federation, Moscow. E-mail:

Methods for increasing the efficiency of the organization's inventory accounting


Subject/topic: This article highlights the relevance and importance of inventory management in the organization and analyzes the most common methods of inventory accounting in the enterprise. Theoretical justifications of their advantages and disadvantages are given, methods of application of complex inventory management systems are considered, taking into account the use of several methods, as well as innovative methods are analyzed and practical recommendations for their implementation are given. In addition, the article provides examples of Russian and foreign automated systems for monitoring stock balances in a warehouse and analyzes them relative to their Russian counterparts.

Goals/objectives: The purpose of the study is to compare the existing methods of inventory accounting of the organization to identify their strengths and weaknesses and to search for the possibility of parallel use of several inventory management systems.

Methodology: During the research, such methods as deductive and induction approaches, situational analysis, predictive modeling and others were used.

Results/conclusions: The author identifies the most popular methods of inventory accounting among Russian and foreign organizations, identifies their weaknesses and strengths, considers the prerequisites for their application in practice, and describes modern systems that simplify the introduction and use of these methods at the enterprise.

Keywords: inventory accounting, efficiency, inventory cost, inventory, control, inventory management systems.


Voloshin (2016) – Voloshin D.A. Problems of the organization of the management accounting system at the enterprise [Problemy organizacii sistemy upravlencheskogo ucheta na predpriyatii]/ D. A. Voloshin // Economic analysis. – 2016 – No. 22 – pp. 52-57.

Dzhaferova (2015) – Dzhaferova S.E., Snytkina A.A. Features of inventory management in trade organizations [Osobennosti upravleniya tovarnimi zapasami v organizaciyah torgovli] // Tavrichesky Scientific Observer. No. 5 (December). 2015. pp. 45-48.

Druzhilovskaya (2016) – Druzhilovskaya T. Yu. Recognition, assessment and accounting of reserves according to Russian and international standards [Priznanie, ocenka i uchet zapasov po rossiyskim I mezhdunarodnim standartam] / T. Yu. Druzhilovskaya // Accounting. – 2016 – No. 1 – pp. 57-62.

Lebedev (2010) – Lebedev V. G. Cost management at the enterprise [Upravlenie zatratami na predpriyatii] / under the general editorship of G. A. Krayukhin / V. G. Lebedev, T. G. Drozdova, V. P. Kustarev. – St. Petersburg: Publishing House “Business Press”, 2010 – pp. 211-215.

Linders (2011) – Linders M.R., Fearon H.E. Supply and inventory management: Logistics [Upravlenie snabzheniem I zapasami: Logistika]/Translated from English St. Petersburg: Polygon, 2011 – pp. 115-117.

Nazarova (2018) – Nazarova V. L. Accounting of economic entities: Textbook [Buhgaltersky uchet hozyaistvuyushih sub’ectov: Uchebnik] / Edited by prof. N. K. Mamyrov. Ed. 3rd add. Yekaterinburg: Ekonomika, 2018. pp. 214-216.

Seydakhmetova (2017) – Seydakhmetova F. S. Modern accounting at a small enterprise. [Sovremenny buhgaltersky uchet na malom predriyatii] Study guide. Moscow: EM Publishing House LLP, 2017. pp. 85-89.

Smirnov (2011) – Smirnov P.V., Organization and planning of technical supply [Organizaciya i planirovanie tehnicheskogo snabzheniya]: Economics M.: 2011 – pp. 19-23.

Tarasova (2018) – Tarasova A.S. The concept of “material and production stocks” [Ponyatie «material’no-proizvodstvennie zapasi»] // SCIENTIFIC RESEARCH AND MODERN EDUCATION. Collection of materials of the II International Scientific and Practical Conference. – 2018. – pp. 350-353.

Schreibfeder (2008) – Schreibfeder, J. Effective inventory management [Effectivnoye upravleniye zapasami]/ John Schreibfeder; Translated from English 3rd ed. — Moscow: Alpina Business Books, 2008. pp. 218-222.


Nadezhda V. Rebrikova

Nadezhda V. Rebrikova, Candidate of Economic Sciences, Associate Professor of the Department of Psychology and Human Capital Development, Financial University under the Government of the Russian Federation, Leningradsky Prospekt 49, Moscow, 125993, Russia. E-mail:

Socionics as a tool of advertising


Subject/topic. Any advertisement is effective if it is: correctly executed, submitted on time and aimed at the right audience, while there are no specific evaluation criteria. In this case, “shoot” can be anything. In this regard, it is necessary to select different tools that will help to understand what drives consumers, how they react to various stimuli and how they make decisions. This article presents the results of a study of the socionics tool in advertising, which is designed to improve marketing efforts based on personality types, better understand customers and optimize performance management processes.

Goals/objectives. Consideration of a socionics tool for representing cognitive functions that describe how consumers process information and make decisions.

Methodology. Using general scientific methods: analysis, generalization, analogy, comparative and descriptive analysis, the research structure was built. The works and studies of domestic specialists in the field of socionics and advertising were studied and analyzed.

Results/conclusions. Thanks to socionics, cognitive functions can be arranged in a hierarchy that determines the socionistic type of consumer personality, which is important to consider when choosing advertising information.

Keywords: advertising, socionics, types of consumers, consumer behavior


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