Headings of the journal
"Economics and Management"

Annotation: The article discusses the organization and methods of internal audit of using budgetary funds for capital construction projects at the stage of construction and installation works by a contracting organization and making payment in respect of work performed by a budget investor, which is based on an operational, regular and integrated approach to checking management and accounting. The relevance of the article is confirmed by the absence in the arsenal of Russian auditors of a specific set of methods for planning and conducting inspections, which allows to reduce the cost and time of construction and installation works. Thus, the purpose of this article is to develop the need to develop, improve and detail the methodology for conducting an audit of the costs of construction and installation works. To achieve the goal of the study, mainly theoretical and to a lesser extent practical methods are used: the study and analysis of the organization of the use of budget funds for construction; monitoring of the volume of invested budget funds for construction and installation works; studying the organization of internal audit of budget investments; analysis of internal audit of budget investments on the example of budget investors in other areas; synthesis of a general internal audit algorithm for the use of budget funds for construction work. As a result, we will obtain an internal audit methodology for using budget funds for construction and installation work, which can be modernized in accordance with the specifics of a particular budget investor and will also serve as the basis for the internal audit of other types of work during capital construction.

Annotation: The article deals with the current state of the institutions that form the system of combating money laundering in Russia, including a clear confrontation between the existing formal and informal institutions in this sphere of economic cooperation. In order to identify ways to address the issues of improving the structure of the abovementioned institutional system, formed in the national economy at the present time, and the direction of development of the tools used by economic entities to combat money laundering, the main task of the analysis was to assess the effectiveness of such institutions by studying their composition, the degree of implementation of their functional powers and determining the quality of existing measures and procedures aimed at combating money laundering. In carrying out this assessment, statistical data officially published by the authorized Supervisory bodies of the relevant sectors of the economy, as well as information on national regulations governing the activities of economic units in order to combat money-laundering, were used. According to the results of the study, the existing shortcomings of the existing institutional system of combating money laundering in the Russian Federation are identified, the priority directions of development of this system and the implemented ways of development of a number of institutions in order to improve its efficiency are proposed.

Annotation: The regions of the Russian Arctic play an important role in the economy of the Russian Federation. In the article on the example of Yamalo-Nenets Autonomous Okrug the features of the budget system of the Northern regions are considered. Climatic, geographical and infrastructural features of the Northern regions give rise to significant features of all areas of socio-economic development of these regions, including the budget system. Compilation and execution of the regional budget of the Yamalo-Nenets Autonomous district is carried out in accordance with the requirements of the Budgetary code of the Russian Federation subject to the specifics established by the YNAO Law «On the budget process in the Yamalo-Nenets Autonomous district». Drafting of the district budget is carried out by the Department of Finance of the Autonomous Okrug, which cooperates with the Department of economy of the Autonomous Okrug, subjects of budget planning. The planning of the district budget expenses is carried out separately for the current and accepted expenditure obligations of the Autonomous district. The peculiarity of the district budget is also the fact that the legislation of the Autonomous district provides for the opening and maintenance of personal accounts for organizations that are not participants in the budget process. As a result of the analysis carried out in this article, the authors conclude that the specific structure of both the revenue and expenditure part of the budgets of the Northern regions of the Russian Federation (a high proportion of property tax in the income structure, a significant amount of expenditure to support the real sectors of the economy and housing and communal services). At the same time, the Yamalo-Nenets Autonomous Okrug is allocated a significant share of its own revenues and high budget provision, due to the significant volume of hydrocarbon production and high budget occupancy revenues from the enterprises of the fuel and energy complex.

Annotation: This paper analyzes domestic and foreign experience in attracting investments in the IT sector and information technology sector. The authors argue that today there is a change of economic paradigm – the cost of production of goods is reduced, increasing the role of management technologies and organization of production. In the post-era of high oil prices, industrial companies yield to the top in ratings of the effectiveness of business models of technological companies and players operating in the Internet industry.

Annotation: Transition to digital economy led to changes in approaches and methodology of accounting of money. It causes the relevant necessity of studying of again arisen accounting rules and their correlation with already existing principles. In article the tasks facing a modern registration system are defined, presented the standard and simplified option of accounting of money. Authors considered questions of digital transformation of accounting of money. Need of introduction and order of application of online cash desks is studied, the practical experience of their use is generalized, the existing problems and ways of their decision are designated. The author’s approach to systematization of the principles of accounting of money based on new requirements of the legislation is presented. Consideration of a system of the principles is carried out in a section of two components interconnected among themselves: cash discipline and non-cash payments. This article is directed to formation of the set of rules of conducting accounting of money for prevention of negative consequences and increase in effective management of cash flows of the organization.