Annotation: The author analyzes the main economic approaches to measuring corruption in her study. The relevance of the topic is due to the fact that one of the threats to economic security is still the criminalization of society, including existing corruption ties. The main purpose of the study is to analyze the main economic approaches to measuring corruption in the system of economic security. The object of the study was the existing economic approaches to measuring and evaluating the corruption of foreign scientists-economists. Corruption was defined through four categories: public administration, government revenue, and human development. This led to the conclusion that the unifying feature and the main cause of corruption is the satisfaction of “selfish interest” and the derivation of benefits. The study of various economic approaches to measuring corruption led the author to the conclusion that it is necessary to create such a model of anti-corruption monitoring in the regions, which would identify the areas most susceptible to corruption.

Annotation: Inter-regional and inter-municipal cooperation plays an important role in reducing the socio-economic differentiation of Russian territories. Despite all the available forms of cooperation between regions and municipalities, it should be noted that it is underdeveloped and needs improvement. This article considers such a mechanism of inter-regional and inter-municipal interaction as horizontal inter-budgetary transfers, which are the movement of funds between territories of the same level. The main forms and directions of regional and municipal cooperation, the specifics of horizontal subsidies at the municipal level, as well as the experience of using this mechanism in the framework of inter-regional interaction, in particular during the implementation of infrastructure projects were briefly considered during the investigation. According to the results of the study, the main shortcomings in the use of this mechanism were identified, and a number of measures for its improvement were proposed.

Annotation: The article explores the phenomenon of leasing financing as a tool that contributes to overcoming the economic crisis and improving the sectoral structure of the economy of the Russian Federation. In conditions of objectively limited access to capital markets, the leasing mechanism can contribute to the development of infrastructure complexes, such as transport, communications, energy, agriculture. Leasing is also an effective tool to support the development of small and medium-sized businesses, to strengthen its role in the sectoral structure of the economy. The authors reveal the key features of operational leasing in comparison with financial; analyze the current state and emerging trends in the leasing market. The thesis is substantiated that the mechanism of operational leasing is able to provide additional investment in the development of the real sector of the economy of the Russian Federation.

Annotation: The aim of the article is to reveal the main directions of investment of funds in the fixed capital of an enterprise for the production of polymer materials. The polymer sub-sector belongs to one of the promising areas of development of the chemical industry, but the modern business community does not have the necessary tools for its development. In the course of the study, the works of domestic scientists were studied, an analysis was carried out in the aspect of managing the creation of new polymer industries. In conclusion, promising areas of financial investments in fixed assets of polymer enterprises are presented with an indication of probabilistic risks.

Annotation: The article describes the relationship between the level of banking risks and the volume of created mandatory reserves for possible losses for certain types of banking transactions based on the materials of Sberbank PJSC. The author concludes about the negative impact of the created reserves on the amount of net income of a commercial bank. In this regard, practical recommendations for improving risk management based on CDS (Credit Default Swap), used for hedging risks and including both signs of insurance and signs of derivative financial instruments are proposed in the article. The use of CDS will allow to achieve savings on the creation of reserves for possible losses, which will favorably affect the increase in income of the credit institution.

Annotation: The article discusses the relationship between the green economy and the closed-loop economy. The definition of a closed-loop economy is given; the retrospective stages of its formation are specified. The acts of the European Commission underlying the process of transition to a green economy are analyzed. The authors conclude that the transition to a closed-loop economy is impossible without the development of standards and criteria for the life cycle of the product, taking into account repairs, the return of the resource to production. As this takes place, green financial instruments can be an aid to “green” growth with conservation of resources.

Annotation: The “Green” financing is becoming an integral part of the global trend for the sustainable introduction and development of the “green” economy. The international financial system is developing in the direction of active growth of the “green” sector of global market finance and responsible investments. The investment paradigm itself is changing. More and more attention is being paid to transformative investments intended to achieve not only a certain economic result, but also having the potential for positive social and environmental impact. The subject of the study is the concept of transition to a “green” economy. The purpose of this article is to identify common prospects and directions for the development of “green” finance at the international level. The achievement of these goals was carried out using the methods of system analysis, induction, graphic method, as well as using a systematic literature review. The theoretical foundations of the concept of “green” finance are investigated. The classification of instruments and institutions of “green” financing is carried out, their strengths and limitations are identified. New “green” financial instruments are designed not only to obtain economic benefits from their use, but also to solve environmental and climatic problems for the preservation of the surrounding world.

Annotation: The subject of the study is the directions of digitalization in the European region. The mechanism of publicprivate partnership (PPP) as digitalization tool is also considered in the article. The purpose of the study is the investigation of digitalization areas and the development of digital technologies in the European Union (EU), including their role in the issues of the green economy creation. The research also systemizes forms of PPPs and their role in provision of sufficient digital technological independence of the European Union. The study is based on a comprehensive approach to the consideration of socio-economic problems of regional development of the EU, including a systematic comparative analysis, economic and statistical method. Experience of useful samples of public-private partnerships aimed at regional technological independence is herewith analyzed . As a result of the conducted research, the structure of the planned digital transformation of the region is determined, its main goals and objectives are highlighted, the forms of public-private partnerships designed to promote further digitalization in the EU are characterized, the role of planned innovations in the further socio-economic development of the region is studied. The study focuses on the aspects of integrated digitalization relevant to the Russian Federation and its potential partners and the corresponding PPP mechanisms.

Annotation: Methods for analysis of the efficiency of the use of personnel in the organization is presented in the article. For many years, economists and scientists have been developing various methods for analyzing the state and use of the organization’s personnel and payroll. Existing methods are constantly being complemented and expanded due to constantly changing market conditions. The article presents methods of analysis of efficiency of use of personnel proposed by numerous domestic scientists, and the author’s method of analysis is presented.

Annotation: Modern requirements for calculating the estimated liability cause practical difficulties for accountants. The reason for this phenomenon is the lack of development of the relevant calculation methods, as well as the lack of appropriate knowledge and skills among accountants. In this study, algorithms for calculating the estimated obligation to dismantle and liquidate stocks are proposed. The text of the study considers fixed assets in several sections – road transport, production equipment and real estate. For each group of objects, distinctive characteristics that significantly affect the procedure for calculating the estimated liability are disclosed. The consideration of each group concludes with a practical example of a calculation based on current prices and taking into account the current economic situation.

Annotation: The article discusses the problem of innovative development of such a strategically important infrastructure sector of the Russian economy as pipeline transport. The purpose of the study is to determine the features of existing technologies in pipeline transport and the possibility of applying foreign experience in Russian PPP practice. With the methods of analysis, synthesis, systematization, modeling, the authors of this article conducted a study of the current state of fixed assets and applied technologies in the field of oil pipeline transport, which made it possible to identify the main problems standing in the way of innovation in this strategic sector of the economy, as well as to analyze innovative activities in the pipeline transport sector. As a result, the features of innovative activity in the field of pipeline transport are identified and characterized. The types of technological innovations in pipeline transport are determined. The analysis of the functionally-oriented and project-based approaches to innovation, models of closed and open innovations in the field of pipeline transport is carried out. The authors identify significant limitations that have arisen on the way to introducing an open innovation model in the Russian oil and gas sector, which objectively makes a choice in favor of a closed innovation model. The conducted analysis of the effectiveness of innovation models helped to determine the need to search for new routes and methods of transportation of hydrocarbons.

Annotation: Changing business conditions for economic entities lead to the need to select effective and efficient audit procedures during the audit. The aim of the article is to present indicators of the analysis of accounts receivable, detailing the composition and quality of accounts receivable, to determine the composition of audit procedures during the audit of accounts receivable. The article provides a list of indicators for the analysis of accounts receivable: comparison of accounts receivable and accounts payable for settlements with buyers and suppliers, the procedure for analyzing non-payments, debt repayment analysis, debtors’ quality assessment, debt analysis for foreign counterparties, which can be used by auditors as part of analytical procedures during the audit of accounts receivable of the audited entity, i.e. allow detailed analysis of the composition of accounts receivable. The article presents a list of analytical procedures for the audit of accounts receivable, which is a detailed set of indicators, the use of which will contribute to the definition of accurate and detailed audit procedures for further documentary verification, which are consistent with the specifics of the financial and economic activities of the audited entity.