Contents of N3/2019

all contents

Contents of №3' 2019

CORPORATE  FINANCE

Analysis of optimization of sources of financing and investment attractiveness of the company
Nikiforova N.А., Candidate of Economics, Associate professor of the Department of Accounting, Analysis and Audit Federal State-Funded Educational Institution of Higher Education «Financial University under the Government of the Russian Federation»

Annotation. The article discusses the analysis of optimization of sources of financing investments made in the form of capital investments, makes it possible to determine the availability of the necessary resources and the possible directions of their involvement to improve the efficiency of the company. The author highlighted the direction of the choice of sources, analyzed the dynamics of key indicators that determine the ratio of own and borrowed sources when making investment decisions.
Keywords: analysis of funding sources, investment attractiveness, analysis methods, level of financial stability.

References
1. Barilenko V.I. Analiz hozyajstvennoj deyatel’nosti: ucheb. posobie / V.I. Barilenko. – M.: Ehksmo, 2011. – 352 s.
2. Doncova L.V., Nikiforova N.A. Analiz buhgalterskoj (finansovoj) otchetnosti: praktikum / L.V. Doncova, N.A. Nikiforova. – 6-e izd., pererab. i dop. – M.: Delo i servis, 2018. – 160 s.
3. Efimova O.V. Finansovyj analiz: sovremennyj instrumentarij dlya prinyatiya ehkonomicheskih reshenij: uchebnik / O.V. Efimova. – 3-e izd., ispr. i dop. – M.: Izd-vo «Omega-L», 2010. – 351 s.: il., tabl.
4. Il'enkova N.D. Metodologiya issledovaniya riska hozyajstvennoj deyatel'nosti: dis. … d-ra ehkon. nauk: 08.00.12. – M., 1999. – 287 c.
5. Kovalev V.V. Osnovy teorii finansovogo menedzhmenta: ucheb.-prakt. posobie / V.V. Kovalev. – M.: Prospekt, 2009. – 544 c.
6. Nikiforova N.A. Upravlencheskij analiz: uchebnik dlya magistratury / N.A. Nikiforova, V.N. Tafinceva – M.: YURAJT, 2018.
7. Plaskova N.S. Ehkonomicheskij analiz: uchebnik / N.S. Plaskova. – 3-e izd., pererab. i dop. – M.: Ehksmo, 2010. – 704 s.
8. Bernstein L.A. Financial Statement Analysis: Theory, Application and Interpretation. – Fifth edition. – IRWIN Homewood, IL 60430 Boston, MA 02116.
9. Marr B. Key Business Analytics. The 60+ business analysis tools every manager needs to know. – PEARSON, Harlow, England, London.
10. Grant R.M. Contemporary Strategy Analysis. – Seventh edition. – John Wiley & Sons, inc.
11. Oficial'nyj sajt Ernst and young: Obzor zolotodobyvayushchej otrasli Rossii za 2015–2016 gody [Elektronnyj resurs]. URL: ey.com/Publication/vwLUAssets/ey-gold-survey-2017/$File/ey-gold-survey-2017.pdf (data obrashcheniya: 20.10.2018).
12. Oficial'nyj sajt PAO «PPP»: Media / Press-relizy / Sdelka s Fosun [Elektronnyj resurs]. URL: polyus.com/ru/media/press-releases/cdelka-s-fosun/?sphrase_id=9329 (data obrashcheniya: 20.10.2018).
13. Oficial'nyj sajt PAO «PPP»: Investoram / Raskrytie informacii / Buhgalterskaya otchetnost' po MSFO [Elektronnyj resurs] (data obrashcheniya: 20.10.2018).
14. Abdukarimov I.T., Bespalov M.V. Buhgalterskaya (finansovaya) otchetnost' kommercheskih predpriyatij: ucheb. posobie. – M.: INFRA-M, 2014. – S. 19–22.
15. Nalogovy`j kodeks Rossijskoj Federacii. Poslednyaya redakciya 2018 g. s izmeneniyami [Elektronnyj resurs]. URL: nalogovyykodeks.ru (data obrashheniya: 20.10.2018).

 

INVESTMENTS AND BUSINESS

Index of prosperity innovation and its impact on country capacity management
Danko T.P., Ph.D., Professor of the Department of Marketing Plekhanov Russian University of Economics
Chaykovskaya L.A., Ph.D., Professor of the Department of Accounting and Taxation Plekhanov Russian University of Economics
Nedelkin A.A., senior teacher, Information technologies chair Plekhanov Russian University of Economics
Salimov A.A., Early Head of the Department of Readers’ Service and Book Storage, NIBC them. L.I. Abalkina, Plekhanov Russian University of Economics

The reported study was funded by RFBR according to the research project № 18-07-00275.2018.

Аnnotation This article analyzes the issues of marketing positioning of Russia in relation to the four countries selected for the study: Germany, Spain, Portugal and Greece.
Keywords: marketing positioning of countries, creating an innovative economy, diagnostics of marketing positioning.

References
1. Ekimova K.V., Bolvachev A.I., Doknoyan Z.M., Danko T.P., Zarova E.V. Improvement of the Methods for Assessing the Value of Diversified Companies in View of Modification of the Herfindahl-Hirschman Model // Journal of Internet Banking and Commerce An open access Internet journal (icommercecentral.com), Journal of 5.Internet Banking and Commerce. – 2016. – July. – Vol. 21. – No. S4. – Special Issue: Government and Busines.
2. Kitova O.V., Savinova V.M., Dyakonova L.P., Bruskin S.N., Beshmelnitskiy A.A., Danko T.P., Sekerin V.D. Information-Analytical System for Forecasting Indicators of the Social and Economic Sphere of the Russian // European Research Studies Journal. – 2017. – Vol. XX. – Iss. 4A. – Pp. 275–283.
3. Dan`ko T.P. Marketingovoe upravlenie potencialami. Regiony`, goroda, kompanii: uchebnik dlya studentov vuzov, obuchayushhixsya po napravleniyam podgotovki «E`konomika» i «Menedzhment»/T.P. Dan`ko i dr.; pod red. T.P. Dan`ko. – M.: YuNITI-DANA, 2018. – 344 s.
4. Eliseeva I.I. E`konometrika: uchebnik dlya bakalavriata i magistratury`. – M.: Izd-vo «Yurajt», 2016. – 449 s.
5. Oficial`ny`j sajt britanskogo analiticheskogo centra The Legatum Institute [E`lektronny`j resurs]. URL: prosperity.com (data obrashheniya: 18.02.2019).
6. Formirovanie strategii razvitiya konkurentnogo potenciala servisnogo predprinimatel`stva [E`lektronny`j resurs]. URL: cyberleninka.ru/article/n/formirovanie-strategii-razvitiyakonkurentnogo-potentsiala-servisnogo-predprinimatelstva (data obrashheniya: 18.02.2019).

Theoretical principles of fundraising in the sphere of culture
Shekova E.L., PhD in Economics, Associate Professor, Management of Economic and Social Processes in Film and Television Industry Department Saint Petersburg State University of Film and Television

Annotation. The article deals with the theoretical principles of fundraising – an activity to attract various sources of funding for the development of non-profit projects. The author reviews the main foreign and Russian sources devoted to the topic of fundraising in the field of culture. In conclusion, the definition of fundraising for the Russian cultural sphere is specified.
Keywords: fundraising, sources of funding, sphere of culture, non-profit projects, external support.

References
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8. Rubinshtejn A.Ya. Vvedenie v ehkonomiku ispolnitel’skogo iskusstva. – M.: Soy uzteatr, 1990.
9. Rubinshtejn A.Ya., Baumol' U., Baumol' H. Ob ehkonomike ispolnitel'skogo iskusstva v SSSR i SSHA: sravnitel'nyj analiz // Ehkonomika iskusstva. Opyt zarubezhnyh issledovanij / pod red. A.Ya. Rubinshtejna. – M.: RIK KUL'TURA, 1991.
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13. Daushev D. Fandrajzing: istorii iz rossijskoj praktiki: sb. kejsov. – SPb.: CRNO, 2012. – S. 11.

The terms of the reinvestment in the calculation of economic indicators of investment projects
Mandych I.A., candidate of economic sciences, associate professor, Federal State Budget Educational «MIREA-Russian Technological University», Institute of innovative technologies and public administration, Department of management, associate professor
Lukmanov V.B., candidate of technical sciences, associate professor, Federal State Budget Educational «MIREA-Russian Technological University», Institute of innovative technologies and public administration, Department of management, associate professor

Annotation. Today, many authors state the need for the emergence of calculation methods that take into account a greater number of factors that make it possible to make the right decision about the appropriateness of investments when compared with alternative proposals.
This paper presents a method of mathematical analysis in MS Excel using the add-on “Search for solutions”, all the main indicators for evaluating the effectiveness of projects, taking into account the conditions for reinvesting the data obtained. Students can learn financial management.
Keywords: investments, evaluation of investment projects, discounted payback period, internal rate of return.

References
1. Savchuk V.P. Ocenka jeffektivnosti investicionnyh proektov // Korporativnyj menedzhment: nezavisimyj proekt [Elektronnyy resurs]. URL: cfin.ru/finanalysis/savchuk/ (data obrashcheniya: 10.10.2018).
2. Ocenka jeffektivnosti investicionnyh proektov [Tekst]: ucheb. posobie / A.S. Volkov, A.A. Marchenko. – M.: IC RIOR, INFRA-M, 2012. – 111 c.

Modern sources of financing of innovative projects
Akhmadova Yu.A., Business development department specialist, ITPS; student, BMSTU, Faculty of engineering business and management, Department of Finance, Moscow, Russia
Garipova Z.L., Doctor of Economics, Professor, BMSTU, Moscow, Russia

Annotation. Many ways of financing are open to innovation project managers. The search for the best of them for a certain stage of project development and their complementarity are the most important problems in the development of an innovative project in a company. Analyzing all possible financing options is one of the first and main steps towards the effective implementation and development of the project. Knowledge of modern sources of financing of innovative projects in Russia and abroad was systematized by authors – from traditional time-tested to developing ones, such as crowdfunding and ICO. The structure of the use of sources of financing in Russia and in developed countries was analyzed.
Keywords: innovative projects, financing of innovation, sources of financing, crowdfunding, ICO.

References
1. Baranov A.O., Muzyko E.I., Pavlov V.N. Otsenka effektivnosti innovatsionnykh proyektov s ispolzovaniyem optsionnogo i nechetko-mnozhestvennogo podkhodov. – Novosibirsk: IEOPP SO RAN, 2018. – 336 s.
2. Nechaev A.S., Antipin D.A. Nekotorye aspekty finansirovaniya innovacionnoj deyatel’nosti predpriyatij v Rossijskoj Federacii // SISP. – 2012. – № 3 [Elektronnyj resurs]. URL: cyberleninka.ru/article/n/nekotorye-aspekty-finansirovaniya-innovatsionnoy-deyatelnosti-predpriyatiy-v-rossiyskoyfederatsii
3. 2018 Global R&D Funding forecast // R&D Magazine. – 2018 [Elektronnyj resurs]. URL: digital.rdmag.com/researchanddevelopment/2018_global_r_d_funding_forecast?pg=1#pg1
4. Chto takoe Skolkovo. Oficial’nyj sajt Innovacionnogo Centra «Skolkovo» [Elektronnyj resurs]. URL: sk.ru/foundation/about/
5. Makhovikova G.A., Efimova N.F. Innovatsionnyy menedzhment. – M.: Eksmo, 2010. – 934 s.
6. Proskurin V.K. Analiz, otsenka i finansirovaniye innovatsionnykh proyektov: ucheb. posobiye. – M.: INFRA-M, 2016. – 136 s.
7. Bykovskiy V.V. Organizatsiya i finansirovaniye innovatsiy: ucheb. posobiye. – Tambov: Izd-vo TGTU, 2006. – 116 s.
8. Rossiya v cifrah. 2018: Krat. stat. sb. / Rosstat. – M., 2018. – 522 s.
9. Kolesov K.I. Finansirovaniye innovatsionnykh proyektov: ucheb. posobiye. – Nizhny Novgorod: Nizhegorod. gos. tekhn. un-t imeni R.E. Alekseeva, 2017. – 118 s.
10. Mery gosudarstvennoj podderzhki. Oficial’nyj sajt Minpromtorga Rossii [Elektronnyj resurs]. URL: gisp.gov.ru/support-measures/list/9172745/
11. Kulishova A.V., Kryukova A.A. Rol’ kraudfandinga v innovacionnoj deyatel’nosti // Academy. – 2016. – № 1 (4) [Elektronnyj resurs]. URL: cyberleninka.ru/article/n/rol-kraudfandinga-vinnovatsionnoy-deyatelnosti
12. Sedov D.N., Kornilov D.A. Finansirovanie innovacionnyh proektov // Innov: elektronnyj nauchnyj zhurnal. – 2016. – № 4 (29) [Elektronnyj resurs]. URL: innov.ru/science/economy/finansirovanie-innovatsionnykh-proe/
13. Oficial’nyj sajt krupnejshej rossijskoj kraudfandingovoj platformy Planeta.ru [Elektronnyj resurs]. URL: planeta.ru/about
14. Stat’ya «Ob”em rynka kraudfandinga v 2017 godu uvelichilsya v dva raza». Oficial’nyj sajt Central’nogo banka Rossijskoj Federacii [Elektronnyj resurs]. URL: cbr.ru/press/event/?id=1902#highlight=rynka%7Ckraudfandinga
15. Nikulina O.V., YAhshibekyan A.A. Sovershenstvovanie mekhanizma finansirovaniya innovacionnyh proektov v forme sozdaniya i razvitiya startapov // Innovacii. – 2016. – № 10 (216) [Elektronnyj resurs]. URL: cyberleninka.ru/article/n/sovershenstvovanie-mehanizma-finansirovaniya-innovatsionnyhproektov- v-forme-sozdaniya-i-razvitiya-startapov
16. Healbe GoBe: The Only Way to Automatically Measure Calorie Intake / Indiegogo [Elektronnyj resurs]. URL: indiegogo.com/projects/healbe-gobe-the-only-way-to-automaticallymeasure-calorie-intake#/
17. Oficial’nyj sajt Healbe GoBe [Elektronnyj resurs]. URL: healbe.com/ru/gobe2/#!#use
18. Lukasevich I.Ya. ICO kak instrument finansirovaniya biznesa: mify i real’nost’ // Ekonomika. Nalogi. Pravo. – 2018. – № 2 [Elektronnyj resurs]. URL: cyberleninka.ru/article/n/ico-kakinstrument-finansirovaniya-biznesa-mify-i-realnost
19. Fedorova T.A. ICO i problemy ehkonomicheskoj bezopasnosti // TTPS. – 2018. – № 1 (43) [Elektronnyj resurs]. URL: cyberleninka.ru/article/n/ico-i-problemy-ekonomicheskoybezopasnosti
20. $6.3 Billion: 2018 ICO Funding Has Passed 2017’s Total / Coindesk.Inc [Elektronnyj resurs]. URL: coindesk.com/6-3-billion-2018-ico-funding-already-outpaced-2017

 

TAXES AND TAXATION

Problems and directions of improvement of the patent system of taxation at the federal and regional levels
Kozhanchikov O.I., candidate of economic Sciences, associate Professor, associate Professor of Economics and economic security, Central Russian Institute of management – branch of Ranepa under the President of the Russian Federation»
Sviridonova Ju.A., 3rd year student of the specialty “Economic security” Central Russian Institute of management – branch of Ranepa under the President of the Russian Federation»

Annotation. This paper is devoted to the study of the main provisions of the mechanism of the patent taxation system in the Russian Federation. In the process of studying and reviewing the main aspects of the functioning of this special tax regime, attention was paid to both aspects of federal regulation and regulation, as well as features of regional regulation. The main focus of this paper is to examine and identify the features of the functioning of this special tax regime in the constituent entities of the Russian Federation, to identify aspects that require concentration, as well as to find possible ways to improve the patent taxation system. Moreover, the formulated options for improving this mechanism are aimed at amending both the federal legislation – the Tax Code of the Russian Federation, and the regulation of innovations at the regional level.
Keywords: the patent system of taxation, potentially possible to obtain an individual entrepreneur annual income, the Tax Code, differentiation, subjects of the Russian Federation.

References
1. Nalogovyj kodeks RF (chast' vtoraya): ofits. tekst (s izm. i dop. ot 11.10.2018) // Sobr. zakonodatel'stva RF. – 2018. – St. 4340.
2. Zakon Belgorodskoj oblasti ot 06.11.2012 № 145 (red. ot 28.11.2016) «O patentnoj sisteme nalogooblozheniya na territorii Belgorodskoj oblasti» [Elektronnyy resurs]. URL: docs.cntd.ru/document/469021677 (data obrashcheniya: 01.11.2018).
3. Zakon Voronezhskoj oblasti ot 28.11.2012 № 127-OZ (red. ot 25.11.2016) «O primenenii individual'nymi predprinimatelyami patentnoj sistemy nalogooblozheniya na territorii Voronezhskoj oblasti» [Elektronnyy resurs]. URL: docs.cntd.ru/document/453123774 (data obrashcheniya: 26.11.2018).
4. Zakon Kurskoj oblasti ot 23.11.2012 № 104-ZKO (red. ot 26.11.2015) «O vvedenii na territorii Kurskoj oblasti patentnoj sistemy nalogooblozheniya» [Elektronnyy resurs]. URL: docs.cntd.ru/document/463600113 (data obrashcheniya: 16.11.2018).
5. Zakon g. Moskvy ot 31.10.2012 № 53 (red. ot 23.11.2016) «O patentnoj sisteme nalogooblozheniya» [Elektronnyy resurs]. URL: docs.cntd.ru/document/537926670 (data obrashheniya: 25.12.2018).

 

BOOKKEEPING AND REPORTING

Theoretical aspects of formation of the system of internal control in organizations
Grishchenko A.V., Certified Auditor of the Ministry of Finance of Russia, Doctor of Economics, Lecturer MIRBIS, Associate Professor of the Department of Financial Management and Financial Law, MMGU
Grischenko Y.I., Certified Auditor of the Ministry of Finance of Russia, Candidate of Economic Sciences, Lecturer MIRBIS, ACG Terrafinance, Financial University under the Government of the Russian Federation
Rodin N.M., Master of MMGU

Annotation. At the present stage of social development, the efficiency of production, financial, scientific and other processes depends on the validity and precise structuring of the internal control system. Internal control is positioned as an integral component of a modern management system that allows achieving goals with minimal costs and whose competent organization has a target dominant: identifying weaknesses and violations, as well as their prevention and timely elimination.
The article reveals the role of the internal control system in organizations, presents and analyzes some concepts of forming the internal control system in organizations, and also outlines the main approaches to the design of internal control functions.
Keywords: internal control system, formation, foreign experience, concept, elements, principles, implementation, functions.

References
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CONTROL BY THE FINANCE OF BANKS AND INSURANCE COMPANIES

Formation of a complex system of identification and assessment indicators of risks of insurance companies using financial and non-financial indicators
Kazakova N.A., Doctor of Economic Science, Professor, Head of the Center for financial studies, Professor of Financial Management Plekhanov Russian University of Economics, Moscow, Russia

Annotation. The methodology of the author’s research is based on classical methods of risk analysis, such as sensitivity analysis, decision tree, scenario method, Monte Carlo method, rating score. Information base of the research includes indicators of financial statements of insurance companies and credit ratings of well-known rating agencies. As a result of the study, a comprehensive methodology for assessing the risks of insurance companies was proposed, based on a system of financial indicators, weighted by the probability of default, as well as nonfinancial indicators that take into account the company’s rating and unprofitability along the lines of business.
Keywords: insurance company, methods of analysis, risk assessment, rating.

References
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6. Kazakova N.A. Analiticheskie protsedury: opyt ispol'zovaniya v audite i otsenke khozyaystvennoy deyatel'nosti // Vestnik Finansovogo universiteta. – № 2. – 2017. – S. 113–120.
7. Labusheva Ya.G. Otsenka riskov strakhovoy kompanii dlya prinyatiya upravlencheskikh resheniy // Vestnik ekonomiki, prava i sotsiologii. – 2015. – № 2. – S. 50–53.
8. Tsentral'nyy bank Rossiyskoy Federatsii: Obzor klyuchevykh pokazateley deyatel'nosti strakhovshchikov, 2017. Informatsionno-analiticheskie materialy [Elektronnyj resurs]. URL:
cbr.ru/finmarkets/files/supervision/review_insure_17Q4.pdf
9. Kazakova N.A., Nuralieva Ch.A., Luk'yanov A.V. Razvitie metodov reytingovoy otsenki bankovskikh riskov na osnove mezhdunarodnykh standartov bankovskoy deyatel'nosti // Izvestiya Issyk-Kul'skogo foruma bukhgalterov i auditorov stran Tsentral'noy Azii. – 2018. – № 3 (22). – S. 26–33.
10. Luk'yanov A.V., Kazakova N.A. Vyyavlenie i analiz kolichestvennykh i kachestvennykh faktorov kreditosposobnosti zaemshchikov v usloviyakh vysokikh bankovskikh riskov // Uchet. Analiz. Audit. – 2015. – № 1. – S. 92–100.
11. Luk'yanov A.V., Kazakova N.A., Shemetkova O.L., Bolvachev A.I. Sovershenstvovanie metodov upravleniya riskami v sisteme finansovoy bezopasnosti kommercheskikh bankov // Finansovyy menedzhment. – 2018. – № 3. – S. 88–100.
12. Kazakova N.A., Nikitina A.N. Otsenka i upravlenie bankovskimi operatsionnymi riskami v usloviyakh integratsii standartov kapitala // Finansovyy menedzhment. – 2016. – № 1. – S. 115–123.
13. Kazakova N.A. Problemy obespecheniya ekonomicheskoy bezopasnosti deyatel'nosti khozyaystvuyushchikh sub''ektov v usloviyakh vysoko riskovoy rynochnoy ekonomiki // Fundamental'nye issledovaniya. – 2016. – № 12–3. – S. 634–639.
14. Kazakova N.A., Ivanova A.N. Diagnostika i kontrol' finansovoy bezopasnosti kompanii: upravlencheskiy aspekt // Upravlencheskiy uchet. – 2016. – № 5. – S. 20–32.
15. Kazakova N.A., Khlevnaya E.A., Zinov'yeva A.A. Aktual'nye problemy kontrolya finansovoy bezopasnosti kompanii // Finansovyy menedzhment. – 2016. – № 2. – S. 3–12.

Institutional changes in the banking system in the context of proportional regulation of its activities
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
Gorbova I.N., 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
Bazarnova O.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. Being a system-forming element of the overall economic system, the banking sector, along with changes in economic relations, their scale and direction of development, is changing the business model of its internal structures. The creation of the necessary conditions conducive to the development of the banking market on the basis of healthy intra-industry competition is possible through institutional changes within the system itself.
Keywords: banking system, rehabilitation, financial recovery, institutional structure, multilevel system, universal, basic license, digital technologies, WTO.

References
1. Kashurin P.V. Tendencii razvitiya bankovskogo sektora Rossii // Molodoj uchenyj. – 2018. – № 46. – S. 365–368 [Elektronnyy resurs]. URL: moluch.ru/archive/232/53712/ (data obrashcheniya: 18.04.2019).
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3. Obzor bankovskogo sektora za 2018 g. Osnovnye sobytiya i itogi. Prognozy [Elektronnyy resurs]. URL: ra-national.ru/sites/default/files/analitic_article/2008.pdf (data obrashcheniya: 18.04.2019).
4. O razvitii bankovskogo sektora Rossijskoj Federacii. Informacionno-analiticheskij material [Elektronnyy resurs]. URL: cbr.ru/Collection/Collection/File/14236/razv_bs_18.pdf (data obrashcheniya: 18.04.2019).
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Evaluation of the practice of interaction of the bank of russia with credit organizations
Tursunov B.A., PhD Senior Teacher of the Department of Financial Markets of the Plekhanov Russian University of Economics 117997, Moscow, 36 Stremyanny Lane
Mamakhatov T.M., PhD Senior Researcher of Education and research center “Economy” Associate Professor of Department of National and Regional Economy of the Plekhanov Russian University of Economics 117997, Moscow, 36 Stremyanny Lane
Masrur Kurbonalzoda, graduate student department of the Department of Financial Markets of the Plekhanov Russian University of Economics 117997, Moscow, 36 Stremyanny Lane

Annotation. The dynamic development of financial services and products, the use of innovative technologies and changes in the specifics of doing business in the Russian financial market require the Bank of Russia to improve existing approaches to regulating and supervising the activities of financial organizations.
Currently, the demand for banking supervision is due to the fact that it is a key condition for the development efficiency not only of the banking industry but also of the entire economic system of a state that has entered the era of the digital cycle and global instability.
Keywords: Bank of Russia, Basel, microfinance institutions, the banking system, banking supervisory authorities.

References
1. Savel'yeva A.A. Puti resheniya problem v bankovskom nadzore Rossiyskoy Federatsii / A.A. Savel'yeva, R.Yu. Cherkashnev // Sotsial'no-ekonomicheskoye razvitiye: istoricheskiye uroki i gryadushchiye vyzovy: sb. nauch. tr. po materialam I Mezhdunar. nauch.-prakt. konf. – Novosibirsk: Nauchno-izdatel'skiy tsentr «Otkrytoye znaniye», 2017. – S. 36–46.
2. Tursunov B.A. Osobennosti funktsional'noy infrastruktury rynka potrebitel'skogo kreditovaniya // Ekonomika i predprinimatel'stvo. – 2017. – № 4–1. – S. 1097–1100.
3. Yarmyshev D.V. Vnedreniye mezhdunarodnykh standartov Bazel' III: obshchiye predposylki i posledstviya dlya rossiyskoy bankovskoy sistemy / D.V. Yarmyshev, S.I. Gavrilov // Fundamental'nyye issledovaniya. – 2015. – № 9-1. – S. 196–199.
4. Federal'nyy zakon ot 27.06.2011 № 161-FZ (red. ot 27.06.2018) «O natsional'noy platezhnoy sisteme» // Sobraniye zakonodatel'stva RF. – 2011. – № 27. – St. 3872 [Elektronnyy resurs]. URL:
consultant.ru/document/cons_doc_LAW_115625/ (data obrashcheniya: 18.09.2018).
5. V Tsentrobanke RF soobshchili, chto kitayskiye banki prisoyedinilis' k sanktsiyam protiv Rossii [Elektronnyy resurs]. URL: gordonua.com/news/worldnews/kitayskie-banki-prisoedinilis-ksankciyam-protiv-rossii-352783.html (data obrashcheniya: 18.09.2018).
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12. Obzor «Rynok mikrofinansirovaniya po itogam 2017 goda: k novym vyzovam». – M., 36 s. [Elektronnyy resurs]. URL: marketing.rbc.ru/author/72/
13. TSB RF. Zadolzhennost' po kreditam, predostavlennym fizicheskim litsam–rezidentam [Elektronnyy resurs]. URL: cbr.ru/statistics/UDStat.aspx?Month=08&Year=2018&TblID=4-5

 

FINANCIAL MARKET

Information protection and security of payments in the national payment system
Shalaev I.А., candidate of economic Sciences, associate Professor of the Department of Economics and economic security of the Central Russian Institute of management (branch of the Russian presidential Academy of national economy and public administration)
Lysenkova S.S., master of the Central Russian Institute of management (branch of the Russian presidential Academy of national economy and public administration)

Annotation. The article deals with the problem of information security and safety of payments in the national payment system in modern market conditions. Unauthorized access to the nationalpayment system was analyzed. The structure of the national payment system is presented.
Keywords: information security, economic security, Bank of Russia, national payment system, unauthorized access.

References
1. Federal’nyy zakon ot 27.06.2011 № 161-FZ (red. ot 27.06.2018) «O natsional’noy platezhnoy sisteme» (s izmeneniyami i dopolneniyami) [Elektronnyy resurs]. URL: consultant.ru/document/cons_doc_LAW_37570/ (data obrashcheniya: 06.12.2018).
2. Standart Banka Rossii. Bezopasnost’ finansovykh (bankovskikh) operatsiy. Upravleniye intsidentami informatsionnoy bezopasnosti. O formakh i srokakh vzaimodeystviya Banka Rossii s uchastnikami informatsionnogo obmena pri vyyavlenii intsidentov, svyazannykh s narusheniyem trebovaniy k obespecheniyu zashchity informatsii. STO BR BFBO-1.5-2018 (prinyat i vveden v deystviye prikazom Banka Rossii ot 14.09.2018 № OD-2403) [Elektronnyy resurs]. URL: consultant.ru/document/cons_doc_LAW_310165/ (data obrashcheniya: 06.12.2018).
3. Obzor nesanktsionirovannykh perevodov denezhnykh sredstv za 2017 g. Tsentra monitoringa i reagirovaniya na komp’yuternyye ataki v kreditno-finansovoy sfere (FinTSERT Banka Rossii) Glavnogo upravleniya bezopasnosti i zashchity informatsii Banka Rossii [Elektronnyy resurs]. URL: cbr.ru/statichtml/file/14435/survey_transfers_17.pdf (data obrashcheniya: 06.12.2018).
4. Ofitsial’nyy sayt Tsentral’nogo banka Rossiyskoy Federatsii [Elektronnyy resurs]. URL: cbr.ru/ (data obrashcheniya: 06.12.2018).

 

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