CORPORATE  FINANCE

Organizational-methodical aspects of formation of system of financial controlling at the enterprises
Gordina V.V., Candidate of Economic Sciences, associate professor finance and credit Oryol state university of I.S. Turgenev

Annotation. The article examines the appropriateness of using financial controlling as an instrument of financial management of an enterprise. The questions of organization and methodical support of the system of operative financial controlling are investigated. A system of indicators is proposed to monitor the financial condition of an enterprise. An algorithm for organizing and implementing the process of operational financial controlling in the enterprise was developed.
Keywords:  financial controlling, enterprise, financial management, financial condition, key indicators.

References
1. Anankina E.A., Danilochkin L.V. Кontrolling kak instrument upravleniya predpriyatiyem / E.A. Anankina, L.V. Danilochkin, N.G. Danilochkina; pod red. N.G. Danilochkinoy. – M.: YuNITI. 2003. – 279 s.
2.  Aniskin Yu.P. Planirovanie i kontrolling: uchebnik / Yu.P. Aniskin, A.M. Pavlova. – Moskva: Omega-L, 2013. – 336 s.
3. Khan D. Planirovaniye i kontrol: kontseptsiya kontrollinga / D. Khan, Kh. Khungenberg / pod red. M.L. Lukashevicha, L.G. Golovach, E.N. Tikhonenkovoy, A.A. Turchaka; Per. s angl. G.V. Uvarovoy, A.G. Chermoshnyuk. – Moskva: Finansy i statistika. 2015. – 928 s.
4. Ulanova Zh.Yu. Formirovaniye sistemy finansovogo kontrollinga na predpriyatii // Vestnik Volzhskogo universiteta im. V.N. Tatishcheva. 2015. № 1(33). S. 85–95.
5.  Lazarishina I.D. Sistemnyye preimushchestva analiza otkloneniy s uchetom sushchestvennosti informatsii // Ekonomicheskiy analiz: teoriya i praktika. 2009. № 6 (135). S. 15–18.
6.  Ivlev V.A. Kontseptsiya kontrollinga i funktsionalno-stoimostnoy analiz / V.A. Ivlev, T.V. Popova. – M.: VIP «Anatekh», 2010. – 312 s.

Economic design of the company: financial interest or the social blessing?
Lutsenko S.I., Leading expert of the Control Department of the Presidential Administration of Russian Federation, Address: Staraya Square, 8/5, 103132, Moscow, Russian Federation

Annotation. The author considers organizational and economic features of the company. There is a number of descriptive theories (models) of the companies. In the clause an attempt was made to combine them. The author offers model of the team blessing which, using existing corporate models, building in them certain universal model. The model is constructed on principles of mutual cooperation and fiducia between its participants which determines the corporate purposes. The active role is taken away to the shareholder at construction of model of corporate governance. Activity of modern corporation is subordinated not only to service to interests of shareholders, but also interests of a society.
Keywords: statute, team blessing, team production, agency theory, nexus of contracts theory, corporate purpose, shareholder primacy, fiduciary duties.

References
1. Stout L. Corporate Entities: Their Ownership, Control, and Purpose // Working paper. Cornell Law School. 2017, pp. 1–21.
2. Schwartz A. The Perpetual Corporation // George Washington Law Review. 2012, vol. 80, pp. 765–830.
3. Hansmann H., Kraakman R., Squire R. Law and the Rise of the Firm // Harvard Law Review. 2006, vol. 119, pp. 1335–1403.
4. Blair M. Locking In Capital: What Corporate Law Achieved for Business Organizers in the 19th Century // UCLA Law Review. 2003, vol. 51, pp. 387–455.
5. Ciepley D. Beyond Public and Private: Toward a Political Theory of the Corporation // American Political Science Review. 2013, vol. 107, pp. 139–158.
6. Blair M., Stout L. A Team Production Theory of Corporate Law // Virginia Law Review. 1999, vol. 85, pp. 248–328.
7. Stout L. The Corporation as Time Machine: Intergenerational Equity, Intergenerational Efficiency, and the Corporate Form // Seattle University Law Review. 2014, vol. 38, pp. 685–723.
8. Millon D. Theories of the Corporation // Duke Law Journal. 1990, vol. 1990, pp. 201–262.
9.  Jensen M., Meckling W. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure // Journal of Financial Economics. 1976, vol. 3, pp. 305–360.
10. Hayden G., Bodie M. The Uncorporation and the Unraveling of «Nexus of Contracts» Theory // Michigan Law Review. 2011, vol. 109, pp. 1127–1144.
11. Lucenko S.I. Kontury modeli komandnogo blaga v korporativnom upravlenii // Sovremennoe pravo. 2017, № 1, s. 10–17.

Management of financial streams at energy efficient capital repairs of inhabited apartment houses on the example of Penza
Smirnova YU.O., Candidate of Economic Sciences, the associate professor “Examination and management of the real estate”, FGBO IN “The Penza state university of architecture and construction”

Annotation. In modern housing construction priority of the direction of energy saving of resources is, more than ever, noticeable now. Today new standard and legislative documents in which energy saving is designated as a priority national objective already work in our country and requirements to indicators of a consumption of energy resources in residential buildings are noticeably toughened. In this work we have tried to analyse and prove efficiency of this direction on the example of option of warming of facades in Penza.
Keywords: housing code, energy saving, capital repairs, efficiency, premises.

References
1. Borouhina N.N., Tolstyh Ju.O., Jangurazova G.R., Tolstova T.V. Issledovanie napravlenij razvitija programm zhilishhnogo stroitel’stva v Penzenskom regione // Sovremennye problemy nauki i obrazovanija. – 2015. – № 1–1 [Electronic resource]. URL: science-education.ru/ru/article/view?id=17557
2. Savkin Ju.V. Itogi segodnja, zadachi na zavtra // Krovel'nye i izoljacionnye materialy. – 2016. – № 6.
3. Volkonskij M. Kto zaplatit za teplo? // Vestnik Rossijskogo Sojuza Stroitelej. – 2016. – № 1.
4. Neljubina O.M., Tolstyh Ju.O., Mihalina S.S., Uchinina T.V.  Sravnenie osobennostej organizacii kapital'nogo remonta i rekonstrukcii zdanij v Rossii i za rubezhom // Sovremennye problemy nauki i obrazovanija. – 2014. – № 5 [Electronic resource]. URL: science-education.ru/ru/article/view?id=15283
5. Ljubishkin E.Ju., Tolstyh Ju.O., Ljul'kina N.M., Petrosova O.V. Pravovoe regulirovanie i teoreticheskie problemy pereplanirovki zhilyh pomeshhenij // Sovremennye problemy nauki i obrazovanija. – 2014. – № 6. – S. 393.
М
6. Tolstyh Ju.O., Koroleva M.A., Carjapkina E.A. Analiz sostojanija i sovremennyh metodov upravlenija sferoj zhilishhno-kommunal'nogo hozjajstva // Sovremennye problemy nauki i obrazovanija. – 2014. – № 4. – S. 437.
7. TanaevaT.N., TolstyhJu.O., KashezhevaA.A., UchininaT.V. Osobennosti formirovanija rynka i pozicionirovanija torgovyh ob#ektov v g. Penze // Sovremennye problemy nauki i obrazovanija. – 2014. – № 5 [Electronic resource]. URL: science-education.ru/119-15104
8.  Tolstyh Ju.O., Tolstova T.V., Aref'eva M.S.  Formirovanie jekonomicheskogo jeffekta jenergosberegajushhih meroprijatij v ramkah kapital'nogo remonta mnogokvartirnyh domov // Sovremennye problemy nauki i obrazovanija. – 2014. – № 5 [Electronic resource]. URL:  science-education.ru/119-14582
9.  Tolstyh Ju.O., Milovanova I.V.  Jekonomicheskoe obosnovanie i upravlenie proektom razvitija kommercheskoj nedvizhimosti na primere proekta rekonstrukcii pervogo jetazha zhilogo doma // Izvestija Jugo-Zapadnogo gosudarstvennogo universiteta. – 2011. – № 5–2 (38). – S. 335a–340.
10. Hametov T.I., Tolstyh Ju.O., Bukin S.N. Analiz jetapov razvitija zhilishhno-kommunal'nogo hozjajstva Rossii i osobennostej pravovogo regulirovanija kapital'nogo remonta // Sovremennye problemy nauki i obrazovanija. – 2014. – № 2 [Electronic resource]. URL: science-education.ru/116-12306

INVESTMENTS AND BUSINESS

Expert methods of risk identification in the company
Lisitcyna E.V., doctor of economic Sciences, Professor Moscow international higher business school MIRBIS (Institute)
Tokarenko G.S., doctor of economic Sciences, Professor Moscow international higher business school MIRBIS (Institute)

Annotation.Тhe Article is devoted to the expert methods and procedures for identifying risks. For the implementation of expert methods in the article the goals and objectives to identify risk factors, the recommended option of forming teams of specialists, experts, developed procedures for risk identification, proposed possible forms of the lists of risk factors.
Keywords:  risk, financial analysis methods, probabilistic and statistical methods, expert methods, procedures for risk identification, interviews, surveys, questionnaires, brainstorming, questionnaires, list of risks.

References
1.  Flyajsher K.  Strategicheskij i konkurentnyj analiz. Metody i sredstva konkurentnogo analiza v biznese / K. Flyajsher, B. Bensussan. – M.: BINOM. Laboratoriya znanij, 2005.
2. Sevruk V.T. Riski finansovogo sektora Rossijskoj Federacii: Prakt. posobie. – M.: ZAO «Finstatinform», 2001. 

The sovereign investment fund of norway as the largest investor in the global financial market
Glazova E.S., PhD in economics, leading researcher at Primakov National Research Institute of World Economy and International Relations, Russian Academy of Sciences
Stepanova M.P., PhD in economics, senior researcher at Primakov National Research Institute of World Economy and International Relations, Russian Academy of Sciences

Annotation. The article deals with a possible way of managing the national resource wealth and turning the resource revenue into the main national currency reserve as exemplified by Norway. Its Government investment fund operating abroad for twenty years is acknowledged currently as the largest and one of the most efficient investors in the global financial market. The article focuses on the growth factors of the market value of the Fund, including its basic advantages and principles of the investment strategy, the strategic distribution of the Fund investments between classes of financial assets and the returns on them, as well as on the importance of the Fund for the Norwegian economy.
Keywords: sovereign investment fund, Government Pension Fund of Norway, budget rule, investment strategy, responsible investor, active owner, classes of financial assets.

References
1. Aarsness Fr., Lindgren P. (Pöyry Management Consulting AS (Norway). Fossil Fuels – At What Cost? Government support for upstream oil and gas activities in Norway (Geneva, Switzerland). January 2012.
2. Cambell J., Lettau M., Malkiel B., Xu Yex. Have Individual Stocks become More Volatile? An Empirical Exploration of Idiosyncratic Risk // The Journal of Finance. Vol. 56. No. 1. 2001. Pp. 1–43.
3. Dimson El., Marsh P.  and  Staunton M. Triumph of the Optimists: 101 Years of Global Investment Returns. Princeton University Press. 2002.
4. Dow Jones – 100 Year Historical Chart; macrotrends.net/1319/dow-jones-100-year-historical-chart
5. Norges Bank Investment Management. Government Pension Fund Global. Annual Report. /2016 -nbim.no/contentassets/41460fa6a42b4bd4a758429b90f80da2/government-pension-fund-global---annual-report-2016.pdf
6. Norwegian Ministry of Finance. The Management of the Government Pension Fund in 2013. Meld. St. 19 (2013–2014) Report to the Storting (white paper). nbim.no/en/the-fund/
7. S&P 500: Total and Inflation-Adjusted Historical Returns. simplestockinvesting.com/SP500-historical-real-total-returns.htm
8. The Management of the Government Pension Fund in 2015. Report No.23 (2015–2016). Executive Summary in English. norway.org/Global/SiteFolders/websf/chapter1_report_no23_2015-2016.pdf
9. nbim.no/en/the-fund/market-value/key-figures/
10. nbim.no/en/transparency/reports/2016/annual-report-2016/
11. htpp://bbc.com/news/world-europe-24049876

Threats to economic security of the enterprisein the face of global, sectoral and local risks
Bykova I.V., Kotlas branch Admiral Makarov State University of Maritime and Inland Shipping, senior Lecturer

Annotation. The beginning of the new century marked the need for a change in approaches to the study of economic security, which is explained by qualitative and quantitative changes occurring both locally and globally. The problem is caused by the scale of the threats and the real damage to the economic security of the country due to the global financial crisis. In this regard, the study of economic security requires increased attention and study.
Also, as the market relations develop, the influence of economic angles, inherent in the traditionally unstable conditions of a market economy, increases. This makes it necessary for domestic enterprises to resist a wide range of threats from the external and internal environment. Enterprises that did not create an effective system for protecting their economic interests risk significantly worsen their economic situation and stop their activities.
Keywords: threat, security, risk, indicator, factor, economic security.

References
1.  Akishin A.N.  Organizacionno-jekonomicheskij mehanizm i instrumenty upravlenija riskami v cepjah postavok predprijatij shinnoj promyshlennosti: dis. ... kand. econ. nauk. – M., 2011. – 134 s.
2. Analiz finansovoj otchetnosti: uchebnoe posobie / kollektiv avtorov; pod obshh. red. V.I. Barilenko. – 4-e izd., pererab. – M.: KNORUS, 2014. – 240 s.
3. Bendikov M.A. Jekonomicheskaja bezopasnost' promyshlennogo predprijatija v uslovijah krizisnogo razvitija // Menedzhment v Rossii i za rubezhom. – 2000. – № 2. – S. 11–14.
4. Zabrodskij V., Kapustin N. Teoreticheskie osnovy ocenki jekonomicheskoj bezopasnosti otrasli i firmy // Biznes-inform. – 2003. – № 15–16.
5. Klimova N.V. Jekonomicheskij analiz: uchebnoe posobie. – M.:INFRA-M, 2013. – 287 s.
6.  Tolpegina O.A., Tolpegina N.A.  Kompleksnyj jekonomicheskij analiz hozjajstvennoj dejatel'nosti: uchebnik dlja bakalavrov. – M.: Izdatel'stvo Jurajt, 2013. – 672 s.
7. Ljubushin N.P., Babicheva N.Je. Finansovyj analiz: uchebnik. – M.: Jeksmo, 2010. – 336 s.
8.  Markar'jan Je.A., Gerasimenko G.P., Markar'jan S.Je. Finansovyj analiz: uchebnoe posobie. – 4-e izd., ispr. – M.: ID FBK-PRESS, 2003. – 224 s.
9.  Suglubov A.E.  Jekonomicheskaja bezopasnost' predprijatija: uchebnoe posobie. – M.: JuNITI-DANA, 2013. – 271 s.
10.  Shavaev A.G. Bezopasnost' korporacij. Kriminologicheskie, ugolovno-pravovye i organizacionnye problemy. – M.: Bankovskij Delovoj Centr, 2004. – s. 42.
11. Shlykov V.V. Kompleksnoe obespechenie jekonomicheskoj bezopasnosti predprijatija. – SPb.: Aletejja, 2009.

TAXES AND TAXATION

Tax potential – as a tool of growth income of the Moscow city budget
Chigrakova N.М., graduate student of Moscow city university of management of the Government Moscow, Accountant, group of companies “Terrafinance”

Annotation. Tax revenues are the basis for the formation of the revenue side of regional budgets, which is why the issues of assessing these revenues, their limits and the possibility of an increase are of particular interest. The amount of tax revenue is inextricably linked to the tax potential of the region, the problem of defining the essence and management of which is an important task, both at the federal and regional levels. The article examines the tax potential as a factor of the region’s financial independence. The assessment of the tax potential of the region on the example of the city of Moscow is carried out. Conceptual directions of development of tax potential of the region are offered.
Keywords: tax potential, assessment of tax potential, tax revenues of the Moscow budget, analysis of budget revenues.

References
1. Polushkina Т.М. Obespechenie finansovoy samostoyatel’nosti regional’nyih budgetov // Upravlenie economicheskimi sistemami: elektronnyy nauchny [Electronic resource]. URL: uecs.ru/uecs-80-802015/item/3678-2015-08-28-06-58-36 (Retrieved: 17.04.2017).
2. Deficit budgeta v regionah RF // Institut kompleksnyh strategicheskih issledovaniy [Electronic resource]. URL: icss.ru/ekonomicheskaya-politika/byudzhet-i-nalogi/deficzit-byudzheta-v-regionax-rf (Retrieved:17.04.2017).
3. Postanovlenie Pravitel’stva Russian Federation 22 november 2004 № 670 «O raspredelenii dotaciy na viravnivanie budgetnoy obespechennosti subectov RF» // ConsultantPlus.
4. Berezina Е. Sam sebe hozyain // Rossiyskaya gazeta – № 7136 (268) [Electronic resource].
URL: rg.ru/2016/11/24/na-rossijskom-rynke-truda-vyrosla-dolia-samozaniatyh-grazhdan.html (Retrieved: 17.04.2017).

The institutional framework of the risk management system the implementation of tax policy by subjects of the russian federation
Shabaev R.E., Postgraduate student of the Financial University under the Government of the Russian Federation

Annotation. The article is concerned with question of the application of tools for risk management in the implementation of the tax policy of the Russian Federation. Urgency of the research caused by need to increase the stability of the regional fiscal system and reduce uncertainty when implementing tax policy. The article takes in rationale for the necessity of formation of an original approach to the implementation of regional tax policy, description of the experience of risk management at the regional level and principles of state tax system of risk management. Special attention is paid to the essence of the elements of the state tax risk management – the subject structure, normative legal, organizational and functional mechanism and information support. In conclusion of the article provides the expected results of the practical application of tools for tax risk management of constituent entities of the Russian Federation.
Keywords: tax policy, risk management, tax risk, regional policy, state tax risk management.

References
1. Petuhova K.A. Praktika vnedreniya instrumentov upravleniya riskami v gosudarstvennom upravlenii zarubezhnyh stran: osnovnye standarty i lokal’nye dokumenty / K.A. Petuhova // Problemy analiza riska. – 2014. – T. 11. – № 6. – S. 6–21.
2. Konstituciya Rossijskoj Federacii // Sobranie zakonodatel'stva Rossijskoj Federacii. – 04.08.2014. – № 31. – St. 4398.
3.  Men'shenina I.G.  Klasteroobrazovanie v regional'noj ehkonomike: monografiya / I.G. Men'shenina, L.M. Kapustina // Ekaterinburg: Izd-vo Ural. gos. ehkon. un-ta, 2008. – 154 s.
4. Postanovlenie Pravitel'stva Respubliki Bashkortostan ot 26.08.2014 № 396 «Ob organizacii upravleniya pravovym riskom v ispolnitel'nyh organah gosudarstvennoj vlasti Respubliki Bashkortostan».
5. Prikaz Ministerstva massovyh kommunikacij, informatizacii i svyazej Respubliki Komi ot 10.10.2016 № 273-od «Ob utverzhdenii metodicheskih rekomendacij po upravleniyu riskami proektov, realizuemyh v organah v sisteme ispolnitel'noj vlasti Respubliki Komi».
6.  Vishnevskaya N.G.  Nalogovye riski gosudarstva: monografiya / N.G. Vishnevskaya, L.I. Goncharenko, E.I. Zhukova i dr. // M.: Cifrovichok, 2014. – 194 s.
7. Federal'nyj zakon ot 06.10.1999 № 184-FZ «Ob obshchih principah organizacii zakonodatel'nyh (predstavitel'nyh) i ispolnitel'nyh organov gosudarstvennoj vlasti sub"ektov Rossijskoj Federacii».

BOOKKEEPING AND REPORTING

Insourcing operations in the framework of the endogenous accounting-analytical process of unitary enterprises
Bazhenov А.А., Ph.D., associate professor, assistant professor of “Accounting, finance and service” Vladimir State University named after Alexander G. and Nicholas G. Stoletovs Vladimir, a doctoral student of Nizhny Novgorod State University. NI Lobachevsky, a certified consultant for Taxes and Levies of category I, a member of the Russian Chamber of tax consultants, certified auditors (single audit), a member of the Russian Union of Auditors (Association), a professional accountant, member of the Institute of Professional Accountants and Auditors of Russia
Mizikovsky I.E., Doctor of Economics, professor, head of “Accounting” of Nizhny Novgorod State University. NI Lobachevsky

Аnnotation. The subject of the article is the endogenous accounting and analytical process and the insourcing accounting operations generated within it, aimed at reducing the losses of the internal result of the work of the responsibility centers of unitary enterprises. The need to develop a methodology for accounting, control and effective management at unitary enterprises is proved in the conditions of the need to preserve and develop state and municipal property as a pledge of a strong state, taking into account the transparency of the information generated in order to improve the quality of internal and external accounting (financial) reporting.
Keywords: unitary enterprise, insourcing, object, economic solutions, process, information, transfer, efficiency, endogenous, account.

References
1. Federal Law № 161-FZ ot 14.11.2002 g. «On State and Municipal Unitary Enterprises» (as amended on July 18, 2017, № 177-FZ). – Library of GOSTs, standards and standards [Electronic resource]. URL: http: // infosait.ru/norma_doc/11/11264/index.htm (Retrieved: 25.07.2017).
2. Federal Law № 402-FZ ot 06.12.2011 g. «On Accounting» (as amended on July 18, 2017 № 160-FZ). – Documents of the Russian Federation © 2013-2017 [Electronic resource]. URL:
dokumenty24.ru/zakony-rf/fz-o-bukhgalterskom-uchete.html (Retrieved: 27.07.2017).
3. Informaciya Minfina Rossii № PZ-11/2013 «Organizaciya i osushchestvlenie ehkonomicheskim sub»ektom vnutrennego kontrolya sovershaemyh faktov hozyajstvennoj zhizni, vedeniya buhgalterskogo ucheta i sostavleniya buhgalterskoj (finansovoj) otchetnosti».
4. Ob utverzhdenii Plana schetov buhgalterskogo ucheta finansovo-hozyajstvennoj deyatel'nosti organizacij i Instrukcii po ego primeneniyu: Prikaz Minfina RF ot 31 okt. 2000 g. № 94n // Finan. gaz. – 2000. – № 46 (Prikaz), Finan. gaz. – 2000. – № 47 (Plan schetov), EHkon. i zhizn'. – 2000. – № 46.
5. GOST R 56020-2014. Nacional'nyj standart Rossijskoj Federacii. Berezhlivoe proizvodstvo. Osnovnye polozheniya i slovar'. – M.: Standartinform, 2015. – 20 s.
6.  Bazhenov A.A., Car'kova L.S. Audit nalogooblozheniya hozyajstvuyushchih sub»ektov pri osushchestvlenii auditorskoj deyatel'nosti // Nalogi i nalogooblozhenie. – 2013. – № 1. – C. 41–49. DOI: 10.7256/1812-8688.2013.01.4.
7. Bazhenov A.A. Aktual'nye problemy nalogooblozheniya i buhgalterskogo ucheta: novacii teorii i praktiki: monografiya/A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federacii, FGBOU VPO Vladim. Gos. Un-t -Vladimir: Tranzit-Iks, 2013. – 163 s.
8. Bazhenov A.A. Problema obespecheniya tozhdestvennosti raschetov mezhdu organizaciej i nalogovym organom // Nalogi i nalogooblozhenie. – 2013. – № 7. – C. 504–511. DOI: 10.7256/1812-8688.2013.7.9134.
9. Bazhenov A.A. Uchet interesov pol'zovatelej buhgalterskoj (finansovoj) otchetnosti unitarnyh predpriyatij // Finansovoe pravo i upravlenie. – 2016. – № 2. – C. 129–137. DOI: 10.7256/2310-0508.2016.2.17791.
10.  Bazhenov A.A., Gudkov A.S.  Test: Znaete li vy pravila formirovaniya buhgalterskoj otchetnosti? // Vestnik IPB (Vestnik professional'nyh buhgalterov). – 2009. – № 1. – S. 30–31.
11.  Bazhenov A.A., Mizikovskij I.E. Rezervirovanie predstoyashchih raskhodov kak ehffektivnyj instrument organizacii uchetno-finansovoj informacii unitarnogo predpriyatiya // Finansovyj menedzhment. – 2016. – № 3. – S. 111–120.
12. BazhenovA.A., PolyakovaN.N. Nedobrosovestnoe formirovanie pokazatelej pribyli v buhgalterskoj (finansovoj) otchetnosti organizacij // Nacional'naya bezopasnost' / nota bene. – 2013. – № 4. – C. 636–642. DOI: 10.7256/2073-8560.2013.4.9070.
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14. Bazhenov A.A. Buhgalterskij upravlencheskij uchet v unitarnyh predpriyatiyah: uchebnoe posobie / A.A. Bazhenov, I.E. Mizikovskij. – Nizhnij Novgorod: NNGU im. N.I. Lobachevskogo, 2016. – 114 s.
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16. Lysenko D.V. Buhgalterskij upravlencheskij uchet: Uchebnik. – M.: INFRA-M, 2009. – 478 s.
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18. Babaev Yu.A., Petrov A.M. Buhgalterskij uchet v torgovle i obshchestvennom pitanii: Uchebnoe posobie.  – M.: Vuzovskij uchebnik; NIC «INFRA-M», 2015. – 352 s.
19.  Sigidov Yu.I.  Buhgalterskij uchet i analiz: Uch. pos./ Yu.I. Sigidov i dr.; Pod red. Yu.I. Sigidova, M.S. Rybyancevoj. – M.: NIC «INFRA-M», 2014. – 336 s.
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CONTROL BY THE FINANCE OF BANKS AND INSURANCE COMPANIES

The positive and negative aspects of preferential crediting of agricultural business
Polyanin A.V., doctor of economic Sciences, Professor of management and public administration, Federal State Educational Institution of Higher Education «Russian Presidential Academy of National Economy and Public Administration» Middle management Institute-branch
Dolgova S.A., candidate of economic Sciences, associate Professor of management and public administration, Federal State Educational Institution of Higher Education «Russian Presidential Academy of National Economy and Public Administration» Middle management Institute-branch

Annotation. For sustaining growth of the agricultural sector and further growth, it is necessary to strengthen the role of state support, especially in providing credit resources, as a crucial element of economic development of the agricultural sector. The article describes a new mechanism of preferential crediting of agricultural producers, shows the process of its implementation, and reflects the dynamics of the directions of the use of concessional loans, identified positive and negative aspects of the new mechanism of state support of agrarian sector.
Keywords:  the agro-industrial complex, the mechanism of preferential crediting, state support, interest rate, authorized credit institutions, systemically important banks.

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