Headings of the journal
"Economics and Management"

Annotation: The embezzlement of public funds is one of the global challenges even for developed countries. Russia is no exception, the reasons are the desire to enrich state officials at the expense of budget funds and the lack of effectiveness of modern internal financial control of Russia, unable to minimize the embezzlement of public funds. This article describes the main objectives and implications of the internal audit of the public procurement mechanism, the risk of illegal, inefficient, ineffective budget spending at an early stage.

Annotation: The grain market is an important element of the general market of the Russian Federation. Its development affects not only the nature of the reproductive process of the national economy, but also the macroeconomic indicators. The grain market depends on the climatic conditions of the region and the country as a whole. Since it is a strategically important segment of the economy, the political climate in the state depends on its yield. The aim of the work is to analyze the world grain market, as well as to study the role of the Russian Federation on it. In the course of the research, methods of empirical research were used. In particular, a comparison was made between the main indicators of the world market and the place of the Russian Federation on it. Thanks to the application of theoretical research methods, analysis and synthesis, the main features of the grain market were identified and characterized. Also, the main factors influencing the development of the world grain market were revealed. According to the results of the study, it can be concluded that over the past 3 years, despite the crisis trends, the Russian Federation has strengthened its positions and has taken a leading position in the production and export of grain crops. Over the past 10 years, the dynamics of changes in the volume of grain production in the world and in Russia completely coincide. Thus, the diversity of natural conditions in Russia neutralizes the impact of local factors affecting yields. The main factors and patterns that determine the productivity in the world will also act for the Russian Federation.

Annotation: The article studies the definitions of the category «Digital Economy» and on the basis of this the author’s definition is developed. It is shown that for the first time the description of the digitalization of the economy was proposed by Robert Vakhalovi in 1971, and described the process of the genesis of the digital economy by Nicholas Negroponte. From this moment comes the epochal changes associated with the digitalization of the economy, which contribute to the genesis of new spheres of labor application and transform the relations between economic agents within the old spheres. The development of digital technologies in the economic and social life of society shows that with the help of Internet technologies, the subjects of economic relations have the opportunity to communicate, coordinate and instantly exchange information in real time and being in any geographical point of the world. The study of the structural elements of the digital economy has shown that the key factor in its development is the spread of the Internet in the economic activities of the state, firms and households. The formation of a new paradigm of economic relations is based on the diffusion of Internet technologies, communication tools, the use of large data, the genesis of the Internet of things, the use of cloud technologies, automation and robotization. It is shown that as the main means of communication by means of Internet technologies, a mobile phone became the use of which allows real-time monitoring of business processes occurring at the enterprise, setting tasks for employees, monitoring their activities. The article reflects that digital technologies are used in the economic and social activities of households, firms and the state.

Annotation: In the article possibilities of using state-private partnership for realization of projects in the sphere of healthcare are regarded. Special attention is paid to concession agreements that have found the widest application under realizing infrastructure projects to which healthcare objects can be ascribed too.

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.