Contents of N5/2022

all contents

Contents of 5' 2022

CORPORATE FINANCE

A quality management system tool in the financial analysis of an enterprise
Sidorova E.Yu., doctor of economics, professor, professor Department of Taxes and Tax Administration, Financial University under the Government of the Russian Federation, Moscow, e-mail: ejsidorova@yandex.ru
SPIN-code: 7850-9824; ORCID: 0000-0002-4385-7173; Researcher ID: H-1937-2019; Scopus ID: 57159260000; RSCI Author ID: 668203
Eliseeva E.N., candidate of economic sciences, associate professor, associate professor of the Department of economics, National University of Science and Technology MISiS, Moscow; associate professor of the Department of industry markets, faculty of economics and business, Moscow Financial University under the Government of the Russian Federation, Moscow, e-mail: evgeniyae@mail.ru
SPIN-code: 2120-5197; ORCID: 0000-0001-7985-3484; Researcher ID: AAK-6597-2020; Scopus ID: 57209684303; RSCI Author ID: 924057

Annotation. The study of the directions of achieving sustainable development of the enterprise outlined new requirements before the financial analysis. To assess the effectiveness, qualitative and quantitative indicators are usually used without their causal relationship. The implementation of the principles of quality management in achieving sustainability predetermined the idea of using the tools of this system in financial accounting. The article reflects the results of the development of an integrated system of financial analysis and quality management principles. The methodological approach of the organization of an effective cause-and-effect management system of the main components of the financial results of the enterprise with the application of the basic principles of the GOST R ISO 90042019 standard is considered. National Standard of the Russian Federation. Quality management. The quality of the organization. A guide to achieving the sustainable success of an organization. The stages of applying the methodological approach of the K diagram are analyzed. Ishikawa’s fish skeleton and diagrams by F. Pareto in the financial analysis of the enterprise. The article reveals the tools for implementing the proposed integrated system of financial analysis and quality management principles aimed at combining financial-analytical and management practices in the activities of an industrial enterprise.
The results of the study presented in the article showed the possibility and relevance of using the K diagram. Ishikawa and diagrams F. Pareto in establishing the dependencies of financial indicators. The proposed approach, implemented in the financial sector, makes it possible to identify the few most significant weaknesses in the overall chain of financial results formation. Based on the results of the research presented in the article, the conclusion is made that the authors’ proposal to create a flexible system for analyzing the totality of financial indicators is expedient.
Keywords: financial stability, integrated financial analysis system, quality management tools, cause-and-effect relationships, quantitative and qualitative tools.

References
1. GOST R ISO 90042019. National Standard of the Russian Federation. Quality management. The quality of the organization. A guide to achieving the sustainable success of an organization [Elektronnyy resurs]. URL: docs.cntd.ru/document/1200167117 (data obrashcheniya: 20.05.2022).
2. Kostyukhin Yu. Conceptual provisions of sustainable development of socio-economic systems (on the example of an industrial enterprise) // 19th International Interdisciplinary Scientific Geo-conference SGEM 2019. Conference materials. ENVIRONMENTAL ECONOMICS. Sofia, 2019. Pp. 131138.
3. Muradov I.V., Sidorova E.Yu. Formation of an effective system of corporate governance of industrial enterprises // 18th International Interdisciplinary Scientific Geoconference SGEM 2018. Conference materials. 2018. Pp. 407414.
4. Eliseeva E.N., Zhaglovskaya A.V. Quality management: study guide. M.: Ed. House of MISIS, 2018. 107 p.
5. Vdovenko Z.V., Shipkova O.T., Kukushkin D.N. Problems and directions of improving accounting and statistics of chemical complex products // Questions of statistics. 2018. Vol. 25. No. 6. Pp. 3650.
6. Aleksakhin Alexander, Eliseeva Evgenia, Zaitsev Ivan, Aleksakhina Yulia and Kostygova Lyudmila. Cost management for process improvement in the quality management system of an industrial enterprise //
9th International Conference on Industrial Science and Education, MSE 2019 57 June 2019, Sibiu, Romania, MATEC Web Conf., 290 (2019) 05001 doi.org/10.1051/matecconf/20192900500
7. The official website of PJSC Chelyabinsk Pipe Rolling Plant [Elektronnyy resurs]. URL: chelpipe.ru/(data obrashcheniya: 20.05.2022).
8. Eliseeva E. Environmental management as an important element of the concept of sustainable development of the organization.//19th International Interdisciplinary Scientific Geoconference SGEM 2019. Conference materials. ENVIRONMENTAL ECONOMICS. Sofia. 2019. Pp. 299306.
9. Sergeev A., Akhmetshina L., Grabovoy K. Macroeconomic conditions for the growth of competitiveness of Russian companies, E3S Web Conference, Volume 110, 02153 (2019) doi.org/10.1051/e3sconf/201911002153
10. Savitskaya G.V. Analysis of economic activity of enterprises: Textbook. M.: New edition, 2016. 378 p.
11. Eliseeva E.N. Sustainable growth of industrial enterprises: directions and evaluation system // New in the development of entrepreneurship: innovations, technologies, investments: Mater. of the VII Charter of the International Congress on May 2324, 2019. M.: Financial University under the Government of the Russian Federation. M.: Publishing and Trading Corporation Dashkov & Co., 2019. 494 p. Pp. 357361.
12. Sidorova E.Yu., Kostyukhin Yu.Yu., Shtanski V.A. Evaluation of the potential of scientific knowledge used for the production of high-tech products // 20th International Interdisciplinary Scientific Geoconference SGEM 2020. Sofia, 2020. Pp. 241248.
13. Economics and Finance of the fuel and energy complex: textbook for Bachelor’s degree in Economics / L.G. Akhmetshina [et al.]; Financial University; edited by M.A. Eskindarov, A.V. Sharkova, I.A. Merkulina. M.: Knorus, 2019. 447 p.
14. Kostygova L., Sidorova E., Vikhrova N. Modern clusters and assessment of their innovative development // Issues of entrepreneurship and sustainable development. 2019. Vol. 7. No. 1. Pp. 603614.

Determining the impact of amortization policy to change the value of an agricultural company
Novichkova O.V., PhD in Economics, Associate Professor of the Department of Finance and Business Informatization, FSBEI HE Penza State Agricultural University,e-mail: novolka@mail.ru
SPIN-code: 4259-8853; Author ID: 397275; Scopus ID: 57221332080; ID ORCID: 0000-0002-5373-5591; ID Web of science: AAG- 2424-2022
Fedotova M.Yu., PhD in Economics, Associate Professor of the Department of Finance and Business Informatization, FSBEI HE Penza State Agricultural University,
e-mail: fedotova_my@mail.ru
SPIN-code: 9045-4718; Author ID: 460667; Scopus ID: 57221328982; ID ORCID: 0000-0003-1014-5193; ID Web of science: AAF-3282-2022
Tagirova O.A., PhD in Economics, Associate Professor of the Department of Finance and Business Informatization, FSBEI HE Penza State Agricultural University,
e-mail: tagirowa2008@mail.ru
SPIN-code: 4259-8853; Author ID: 397275; Scopus ID: 57225181400; ID : 447458; ID ORCID: 0000-0002-1733-9559; ID Web of science: AAE-9488-2022

Annotation. The article defines the value of business valuation in modern conditions. The assessment of the market value of the property complex of the organization of the agrarian sector of the region was carried out using the income approach, which most fully reflects the current situation of the organization’s functioning. A forecast of cash flows for a ten-year period was made to better take into account all temporary factors. The role of cost factors in the management of this category is determined. The impact of a change in the depreciation policy on the value of the company is determined.
Keywords: valuation, income and expense forecasting, cash flow, depreciation, depreciation methods, depreciation policy, cost management.

References
1. Buga A.V. Metodicheskiye aspekty formirovaniya i diskontirovaniya denezhnykh potokov pri realizatsii dokhodnogo podkhoda k otsenke predpriyatiy / A.V. Buga, A.K. Kanov // Ekonomika i upravleniye narodnym khozyaystvom. 2019. 7 (9). S.99111.
2. Otsenka stoimosti biznesa: uchebnik / M.A. Eskindarov [i dr.]; pod red. M.A. Eskindarova, M.A. Fedotovoy. 2-ye izd., ster. M.: Knorus, 2018. 320 s.
3. Nosov A.V. Osobennosti otsenki stoimosti biznesa v razlichnykh sferakh ekonomiki: monografiya / A.V. Nosov, O.A. Tagirova, M.Yu. Fedotova, O.V. Novichkova, T.F. Boryayeva. Penza: RIO PGAU, 2018. 282 s.
4. Mikhalskaya L.S. Formirovaniye mekhanizma upravleniya realnymi investitsiyami predpriyatiya / L.S. Mikhalskaya, A.V. Lishenko // Finansy. Uchet. Banki. 2020. 12 (3031). S. 6271.
5. Shcherbakova S.A. Amortizatsionnaya politika predpriyatiya i vybor optimalnogo sposoba nachisleniya amortizatsii / S.A. Shcherbakova // Agroinzheneriya. 2009. 7 [Elektronnyy resurs].URL: cyberleninka.ru/article/n/amortizatsionnaya-politika-predpriyatiya-i-vybor-optimalnogo-sposoba-nachisleniya-amortizatsii (data obrashcheniya: 12.07.2022).

The dichotomy of corporate financial interests, the activity of the shareholder and the social agenda
Lutsenko S.I., Analyst, Institute for Economic Strategies, Moscow; Expert, The Corporate and Project Management Institute, Moscow, e-mail: scorp_ante@rambler.ru

Annotation. The author examines the specifics of the company’s economic activity in the context of the social agenda. The purpose of a commercial organization corresponds to ESG factors. The company operates according to the rules of the game proposed by the social state under the terms of the social contract. The company is presented as a product of legal technology, which is backed by the financial interests of the shareholder. Investors influence the behavior of the owner, orienting the latter to take into account the social interests of society. It is proposed to create a Lin-laboratory in order to resolve the conflict of interests between the sharelolder, the management of the company and other interested parties.
Keywords: economic interests of the shareholder, corporate governance, ESG factors, fiduciary duties, social agenda, Lin-laboratory.

References
1. Mayer C. Prosperity: Better Business Makes the Greater Good // Oxford University Press. 2019. P. 288.
2. Edmans A. Grow The Pie: How Great Companies Deliver Both Purpose and Profit // Cambridge University Press. 2020. P. 382.
3. Bebchuk L., Tallarita R. The Illusory Promise of Stakeholder Governance // Cornell Law Review. 2020. Vol. 106. Pp. 91178.
4. Hart O., Zingales L. The New Corporate Governance // Working paper. NBER. 2022. Pp. 126.
5. Libson A. Taking Shareholders’ Social Preferences Seriously: Confronting a New Agency Problem // U.C. Irvine Law Review. 2019. Vol. 9. Pp. 699729.

Risk factors of destabilization of the financial stability of a commercial enterprise
Shavrina Yu.O., Candidate of Economic Sciences, Associate Professor, Associate Professor of Accounting, Analysis and Audit Department, Orenburg State University, Orenburg, Russian Federation, e-mail: Shavrina_82@list.ru
SPIN-code: 2105-4087; orcid.org/0000-0002-0848-8229

Annotation. Sustainable development is the goal of the functioning of commercial enterprises. One of the directions of its provision is the availability of financial stability. Financial stability is a key indicator of the formation, distribution and use of financial resources due to the optimal ratio of equity and debt capital. At the same time, in the course of financial relations accompanying all stages of the movement of financial resources, there are risks of destabilization of financial stability, which manifest themselves under the influence of factors. That is, a factor affecting financial stability manifests itself when certain risks occur. At the same time, the risk may represent a situational result, or it may have a cumulative nature and will manifest itself after exceeding its permissible value. The purpose of detailing the risk factors of destabilization of financial stability is to create a system of their joint manifestation during the implementation of the operational business process, determining the type of the influence of formulated compositions of risk factors on key indicators of financial stability of a given business process.
Keywords: business process, process management, risk factors, financial stability.

References
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17. Serebryakova N.A., Volkova T.A., Volkova S.A., Endovickaya A.V. Ocenka i prognozirovanie riska snizheniya finansovoj ustojchivosti organizacii // Vestnik VGUIT. 2018. 1 (75). S. 432439.


INVESTMENTS AND BUSINESS

Social investments as a tool for improving the quality of life in the Russian regions
Bondarenko N.E., andidate of Economic, Associate Professor of the Departament for Economic Theory PRUE. Address: Plekhanov Russian University of Economics,
e-mail: vita06@inbox.ru
SPIN-code: 5689-0101; ORCID: 0000-0002-9301-8642; Scopus ID: 57192589620; Author ID: 582283
Gubarev R.V., andidate of Economic, Associate Professor of the Departament for Economic Theory PRUE. Address: Plekhanov Russian University of Economics,
e-mail: gubarev.roma@yandex.ru
SPIN-code: 1942-4180; ORCID: 0000-0003-1634-5030; Scopus ID: 57133204200; Author ID: 680317

This work was supported by the Russian Foundation for Basic Research, Grant No. 20-010-00578A Modeling the Assessment of Effective Management of Social and Economic Development of Russian Regions Based on Artificial Neural Networks.

Annotation. The work is devoted to social investment as the main tool of a socially oriented economy aimed at developing human capital and improving the quality of life of the population. In the theoretical part of the work, the authors explored the main approaches of foreign and domestic scientists to the economic essence of the concept of social investment and its direct relationship with the concept of human capital. The relationship between the prospects for economic growth and social investment aimed at improving the quality of human capital as a long-term factor of production has been established. The practical part of the work analyzes the ratings of Russian regions and the main indicators characterizing the level of economic activity and quality of life in them, as well as the dynamics of budget expenditures of the constituent entities of the Russian Federation for social events. Based on the analysis, the main reasons for the differentiation of the inequality of Russian regions in terms of the level and quality of life of the population were identified. The authors identified several groups of regions that differ in the volume of social investments and the level of quality of life, as well as identified the key factors in the development of some territories and the reasons for the lagging behind in others. At the end of the work, for each of the groups, measures of selective regional policy are proposed, aimed at smoothing out regional disproportions and stimulating economic development in general.
Keywords: social investments, social infrastructure, human capital, quality of life, regional inequality, territorial development.

References
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Assessment of the economic security of the fishing complex at the meso-level
Levkina E.V., Associate Professor of the Department of Economics & management, Candidate of Economic Sciences Far Eastern Federal University,
e-mail: a553330@mail.ru
SPIN-code: 3607-2397; Author ID: 723305; Researcher ID: N-73172017; ORCID: 0000-0001-7764-251; Scopus ID: 57200571457
Timchenko A.A., Bachelor student of the Far Eastern Federal University, School of Economics and Management, direction 38.03.01 Economics, e-mail: timchenko.aal@students. dvfu.ru
Zhiganov D.A., Bachelor student of the Far Eastern Federal University, School of Economics and Management, direction 38.03.01 Economics, e-mail: zhiganov.da@students.dvfu.ru
Tarasova A.S., Bachelor student of the Far Eastern Federal University, School of Economics and Management, direction 38.03.01 Economics, e-mail: tarasova.as@students.dvfu.ru
Norvin V.N., Bachelor student of the Far Eastern Federal University, School of Economics and Management, direction 38.03.01 Economics, e-mail: norvin.vn@students.dvfu.ru

Annotation. The unstable political situation of 2022, which showed the need to develop an import substitution policy in the Russian Federation in order to ensure food prosperity in the country’s economy, is a key incentive for the priority development of the fishing industry in the Primorsky Territory. One of the measures to achieve an effective result is a reliable assessment of its current state and possible prospects in terms of its significance for the economic food security of the country. An analytical review of the performance indicators of industrial complexes makes it possible to timely identify and group the key factors that affect the efficiency of the functioning of the fishing industry. In this paper, the main and most significant indicators of the fishing industry of Primorsky Krai are analyzed, the possibilities of interpreting them for further assessment of economic security within the framework of existing approaches are considered, conclusions are drawn about the objectivity of selective criteria and the complexity of assessing the economic security of the industrial complex under study.
Keywords: fishing industry, economic security, meso-level, industry, methodology, assessment, Primorsky Krai.

References
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Organizational instruments of control and supervisory activities in the distribution of budget subsidies
Gubanov R.S., PhD in economics, senior researcher Center for Industry Economics of the Federal State Budgetary Institution Research Financial Institute of the Ministry of Finance of the Russian Federation, e-mail: gubanof@mail.ru
SPIN-code: 8820-6634; Author ID: 518833; ORCID ID: orcid.org/0000-0003-1675-8150

Annotation. The article deals with the issues of financing large investment projects implemented in conditions of limited amounts of budget subsidies. The key problems of the implementation of state support measures in the control system of budget recipients are investigated. Statistical figures have been studied in order to determine the level and problems of budget financing of individual national projects in Russia: Science; Education; Healthcare development; Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative. The general financial problems on the distribution of budget subsidies are summarized on the basis of an assessment of the dynamics of the number of organizations applying for budget subsidies. The reasons for the use of budget subsidies for the implementation of measures for the development of social services for the population are considered. The article focuses on the implementation of state regulation measures planned within the framework of the State Program Social Support of Citizens.
The authors have developed a system of measures to improve the effectiveness of subsidies in the system of control and supervision of budget recipients, including risk-based analysis and concentration of budget funds in the sectors of the real sector of the Russian economy. As a result of the study, the tools of control and supervisory activities in the distribution of budget subsidies are proposed.
Keywords: budget, budget subsidies, budget recipients, control, financial control, state, state programs.

References
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BOOKKEEPING AND REPORTING

Improvement of on-farm control and accounting of material costs for the production of manufacturing enterprises
Mizikovsky I.E., Doctor of Economics, professor, head of Accounting of National research Nizhny Novgorod State University NI Lobachevsky, academician of the RAEN,
e-mail: core090913@gmail.com
ORCID ID: 0000-0002-5094-5008; Scopus ID: 57215022345; Researcher ID: AAL-9673-2020; SPIN-code: 6345-3669; Author ID: 383262

Annotation. The article is devoted to the study of the problem of the effectiveness of the functions of control and accounting of the costs of material resources used in the value stream by a manufacturing enterprise. The issues of classification of basic material costs, their reflection in accounting registers and in the base of normalized costs are considered; the use of the Standard-costing method, integrated in a single information and instrumental space with economic and analytical procedures for interpreting and diagnosing identified deviations of actual costs from the normative ones during on-farm control; technology for verifying information accumulated in the information space of on-farm management, is justified. Scientific methods of observation, collection, accumulation and systematization of primary information about the subject area under consideration; verification, analysis and synthesis of collected materials were used; a priori and a posteriori modeling; hypothetical-deductive reasoning; classification, diagnosis, generalization and interpretation of the results obtained. The proposed techniques and methods meet the requirements of effective management of material resources involved in the production activities of the enterprise of the real sector of the economy; contribute to reducing the cost of production and increasing the profitability of the business.
Keywords: control, accounting, cost of production, the Standart-costing method, accounting registers, the base of standardized costs, diagnostics, interpretation, costs, rationing.

References
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CONTROL BY THE FINANCE OF BANKS AND INSURANCE COMPANIES

Features and prospects of pawn loan development in Russia
Lukovnikova N.S., candidate of economic sciences, associate professor of the department of economics and finance, CHO UVO Branch of S.Y. Witte Moscow University, Ryazan, Russia,
e-mail: nslukovnikova@mail.ru
SPIN-code: 8115-9508; Author ID: 711347

Annotation. The article discusses the concept, essence and features of a pawnshop loan. The possibilities of implementing the lending function using the services of pawnshop organizations in Russia are determined. The role of pawnshop lending in the system of sustainable development of the country’s credit sector is noted. The article analyzes the dynamics of the loan portfolio and the structure of loans issued by pawnshop organizations in the Russian credit market. The results of the analysis of economic indicators of pawnshop organizations in Russia are reflected. The systematization of the Russian regions according to the parameters of the effectiveness of servicing counterparties in the pawnshop lending market has been carried out. The mechanism of participation of commercial banks in the system of requirements for the sale of collateral in the framework of a pawnshop lending transaction is formulated. The sizes of interest rates on the turnover of the borrower’s collateral are given. Various schemes for the implementation of collateral on a pawn loan are considered. The problems and prospects of pawnshop lending development are identified, taking into account the specifics of the modern Russian economy.
Keywords: loan, pawnshop, pawnshop loans, loans, loan portfolio, pawnshop organization, loan.

References
1. Lukovnikova N.S. K voprosu o finansovoj deyatel’nosti subektov rynka bankovskogo kreditovaniya v Rossijskoj Federacii // Finansovyj biznes. 2021. 7. S. 4552.
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5. Rajzberg B.A. Sovremennyj ekonomicheskij slovar’ / B.A. Rajzberg, L.SR. Lozovskij, E.B. Starodubceva. 6-e izd., pererab. i dop. M.: INFRA-M, 2022. 512 s.
6. Grazhdanskij kodeks Rossijskoj Federacii (chast’ pervaya) ot 30.11.1994 51-FZ (red. ot 21.12.2021) (s izm. i dop., vstup. v silu s 01.03.2022) [Elektronnyi resurs]. URL: consultant.ru/document/cons_doc_LAW_5142/(data obrashcheniya: 28.07.2022).
7. Chumachenko V.V. Osnovy finansovoj gramotnosti: ucheb. posobie dlya obshcheobrazovat. organizacij / V.V. Chumachenko, A.P. Goryaev. 2-e izd. M.: Prosveshchenie, 2017. 271 s.
8. Goncharova L.V., Semenyuta O.G. Lombardy na rynke roznichnogo kreditovaniya v Rossii: Pervostepennoe znachenie cikla Nauchnoe issledovanie prakticheskoe primenenie: mater. dokladov rukovod. magist. programm i prof.-prepodavat. sostava Mezhreg. nauch.-prakt. konf. Rostov n/D, 2019. S. 3134.
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12. Sokolova T.V. Rol’ lombardnogo kreditovaniya i operacii pryamogo REPO v upravlenii likvidnost’yu bankovskogo sektora // Upravlenie korporativnymi finansami. 2013. 6. S. 362375.
13. Balashev N.B., Babayan G.D., Konopel’ko A.A., Karlova E.A. Dinamika lombardnoj deyatel’nosti v sovremennoj Rossii // Ekonomika i biznes: teoriya i praktika. 2020. 12-1 (70). S. 65.

Integration of sustainable development principles into the strategy of a financial corporation
Pilishvili A.S., Post-graduate student, Department of Management, Faculty of Economics, RUDN University, Moscow, Russian Federation; Managing Director of the Department for Wealthy Families of PJSC Bank Uralsib, e-mail: apilishvili@gmail.com
SPIN-code: 4139-2565; Author ID: 931819

Annotation. The integration of sustainable development principles into the strategy of modern financial corporations is one of the leading modern trends. There is a growing number of financial corporations interested in participating in and developing ESG projects, principles, and initiatives. The article highlights the main stages in the formation of the concept of sustainable development, identifies a number of restrictions on the implementation of ESG principles in the field of Russian banks, and key resources for the development of domestic ESG potential. Examples of ESG goals implemented by Russian financial corporations are given.
Keywords: financial corporations, banks, business models, ESG banking, ESG, sustainable development.

References
1. Ekologicheskoe, sotsial’noe i korporativnoe upravlenie. Vikipediya internet-entsiklopediya [Elektronnyy resurs]. Dostup po ssylke: ru.wikipedia.org/wiki/%D0%AD%D0%BA%D0%BE%D0%BB%D0%BE%D0%B3%D0%B8%D1%87%D0%B5%D1%81%D0%BA%D0%BE%D0%B5,_%D1%81%D0%BE%D1%86%D0%B8%D0%B0%D0%BB%D1%8C%D0%BD%D0%BE%D0%B5_%D0%B8_%D0%BA%D0%BE%D1%80%D0%BF%D0%BE%D1%80%D0%B0%D1%82%D0%B8%D0%B2%D0%BD%D0%BE%D0%B5_%D1%83%D0%BF%D1%80%D0%B0%D0%B2%D0%BB%D0%B5%D0%BD%D0%B8%D0%B5 (data obrashcheniya: 13.05.2022).
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3. Aziatskie tigry (krupneyshie finansovye ekosistemy Aziatsko-Tikhookeanskogo regiona) // Elektronnyy zhurnal Bankovskoe obozrenie (bosfera.ru). 17.03.2020 [Elektronnyy resurs]. Dostup po ssylke: bosfera.ru/bo/aziatskie-tigry (data obrashcheniya: 13.05.2022).
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Social lending in Russia and abroad
Fokina A.V., Postgraduate student of the third year of study of the Department of Economics and economic, Federal State Educational Institution of Higher Education Russian Presidential Academy of National Economy and Public Administration Orel branch,
-mail: albinarogaleva@yandex.ru
SPIN-code: 33856496; AuthorID: 853420

Annotation. The article examines some aspects of social lending abroad and in Russia. The relevance of the topic at the moment is high, since the economic situation creates high risks, threats and serious problems for the unprotected segments of the population. Social lending makes it possible to partially eliminate this problem without generating high inflation. As a result of the work, it will be concluded that now social lending in Russia is developing thanks to broad state support for mortgages. It is necessary to strengthen some types of state mortgage assistance for the most vulnerable segments of the population, applying the experience of foreign countries.
Keywords: social mortgage, social lending, French mortgage, Finnish mortgage, preferential mortgage.

References
1. Garkavenko V.O. Transformaciya ipotechnogo kreditovaniya v socialnuyu uslugu cherez gosudarstvennoe finansirovanie/V.O. Garkavenko, E.A. Razumovskaya//Finansovaya Economica. 2020. 9. S. 135138. EDN BQYHMC.
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