The source of raw materials of hydrocarbons of the Novosibirsk region is analyzed, regional trends in the sphere of oil production are shown. Dynamics of key indicators in the field of oil refining in Russia is considered: volume of primary processing, loading of capacities, processing depth and also structure of production of oil products. The main structural shifts in the sphere of the Russian regional oil processing are revealed. Growth of oil processing capacities in territorial subjects of the Russian Federation where there is a final consumption of oil products is noted. It is claimed that for satisfaction of regional demand for oil processing products the Novosibirsk region has a possibility of increase in own refinery capacities.

The principles of implementation of the integration processes in the regional economy are discussed. A model of a phased formation of territorial integration with the participation of sectoral and regional government bodies is proposed, the main functions of the inter-sectoral association are considered, its structure, goals and objectives are described.

The problem of migration of experts is considered in the historical and geographical plan. Statistical data on outflow of scientists and experts from Russia are provided. Importance of control of this process is emphasized.

Presents an approach to the diversification of the organization of the defense-industrial complex and its business-model based on the triple-helix concept G. Etzkowitz. The features of the development of institutions of science and education, business and government in Russia and their role in the implementation of the strategic task of transition of the national economy to a new wave of innovations are characterized, including through the diffusion of innovations from the defense-industrial complex in the civilian sector. To ensure the output of defense organizations to the market of civil and dual-purpose products, a triple-helix model of the market type is proposed, a set of tasks in the field of marketing of innovations, logistics, production, management of intellectual property, information security, etc. is formed. A business model was proposed for the organization of the defense-industrial complex for the imple-mentation of a diversification strategy, which is presented in comparison with the existing business model in the manu-facture of military products.

Implementation of the innovation technologies in business processes is caused by gain of the competition in the markets, need of increase in overall performance and labor productivity. In this connection in article conditions and the possibilities of digitalization (robotization, automation) of business pro-cesses and their influence on personnel policy of the organi-zation are considered.

The RPA technology is successfully used where there are routine tasks connected with processes of purchases and account, grocery and technical support and so forth. Development of the innovative directions of scientific and technical progress is determined by a priority task for Russia. But a new trend - robotization of business processes (or RPA), only recently created in Russia, bears new problems, sets the tasks for the organizations, including regarding social responsibility.

The essence of crowdsourcing is characterized, the life cycle of a crowdsourcing project is described, its main participants, their roles are indicated. Using the example of Sberbank, trends and prospects for the introduction of crowdsourcing mechanisms into the practice of domestic organizations are considered

On the basis of indicators of a share of program expenses in costs breakdown of regional budgets development of program and target budget planning in territorial subjects of the Russian Federation is considered. The changes characteristic of budgets of the territorial subjects of the Russian Federation which are a part of Siberian Federal District regarding a share of program expenses are revealed. Conclusions on the general regularities and results of development of program and target planning in territorial subjects of the Russian Federation on federal districts for 2009-2017 are formulated. It is established that practically on all territorial subjects of the Russian Federation will reach significant growth of a share of program expenses. It is claimed that growth of a share of program expenses in budgets of territorial subjects of the Russian Federation should not be considered as a mathematical, mechanical task as the main sense of transition to a program format of budgets - ensuring the maximum communication between expenses of budgets and the social and economic prospects of development of territorial subjects of the Russian Federation.

The federal budget is characterized as a financial basis of functioning of the state. Methods of forecasting of income and a way of achievement of stability of the budget are described. The analysis of income and expenses of the federal budget of Russia is carried out and the possibilities of ensuring growth in incomes are considered. On the basis of the carried-out analysis importance of development of effective approach to formation of income and to distribution of expenses speaks, ways of improvement of taxable base are offered.

The system of the obligatory medical insurance (OMI) in the Kyrgyz Republic is not true model of insurance as performs only functions of redistribution of the insurance premiums collected by tax authorities and employees of Social fund. One of essential shortcomings of the national compulsory health insurance system as it is revealed as a result of a research, the lack of economically caused forms and mechanisms of inclusion of the insured patient (the consumer of medical services) in the system of the relations of insurance is. In article dynamics of the amounts of financing of the state organizations of health care is analyzed and potential sources of financial resources in the compulsory health insurance system are defined. Besides, it is offered to transform the system of financing on the basis of the insurance principle and to personify accounting of means of compulsory health insurance.

In the process of entrepreneurial activity of an economic entity financial flows are formed. Data on their change, the main participants, mechanisms of functioning are the major source to information on activity of the taxpayer when holding tax control measures concerning it for check of observance of the legislation on taxes and fees by it. The analysis of cash flows allows to reveal the risk operations (which are economically not justified, reducing taxation level, not corresponding to a real economic essence) or the hidden (shadow) operations as a result of which there is a probability of unreasonable extraction of tax benefit. In article legal support of procedures of tax control is analyzed and the specification allowing to increase efficiency of exit tax audits is offered.

The basis of the offered technique of assessment of tax risks of economic entities is made by mark rating estimates of the experts representing various groups of interested parties. Generalization of versatile key indicators by calculation of an integrated indicator allows to range levels of tax risks with creation of the corresponding matrixf.

Object of research - an interest rate, issue activity and passive and active operations of the central banks. Are shown groundlessness of use of size of an interest rate as the instrument of the regulating activity in the conditions of a modern monetary system. The conclusion is drawn on need of abolition of percent of the central bank and radical transformation of a national banking system.

Creating an innovative environment in the banking sector is a prerequisite for maintaining the attractiveness and competi-tiveness of banks. Digital modernization of the economy involves not only the external transformation of the bank, but also a complete revision of the processes of its internal system. The article presents the main trends in the world of banking innovations.

The share of non-cash payments in the total amount of con-sumer payments of economically developed countries grows, and the reasons for that - penetration of the Internet, mass use of mobile devices and information technologies and also liberalization and globalization of the markets. Digitalization creates a situation when digital giants (BigTechs) already in a step from active penetration on the financial market, threatening traditional credit institutions. In article importance of develo-pment in Russia of digital economy at observance of measures of regulation of this process is noted.

Information on advantages of the customs card is generalized, implementation of operations with it is considered; competitive methods of use of cards are offered; advantages of use of customs cards are specified by both bank, and the client.

One of important indicators of state of the economy are the volume and the movement of money supply. In modern Russia the lack of money supply in comparison with GDP indicator is observed. Monetization coefficient which shows the level of sufficiency of cash, low that speaks about insufficient quantity of cash for implementation of transactions of purchase and sale of goods and services. In article growth of a share of non-cash payments is noted that demonstrates development of digital economy in the country. It is emphasized that the speed of the address of money supply to GDP is significantly lower than the speed of the address of cash out of banks, at the same time increase in duration of a turn both money supply in general, and cash out of bank is observed. According to authors, increase in monetary circulation at decrease in its duration demonstrates increase in money supply in the address.

The interpretations of solvency of the borrower which are available in literature are analyzed and the definition formulated by the author is proved. The entity of credit risk is considered, the basic concepts characterizing it are given; origins of this risk are investigated, the role of credit risk among other types of risks which the commercial bank faces is evaluated.

The reasons of improvement of methodical providing asses-sment of solvency of borrowers and level of credit risk in commercial bank reveal. Need of application by subjects of the banking sector of the professional standards (PS), including PS «Specialist in Corporate Crediting», «Pledges Specialist», «Arrears specialist», «Specialist in Risk Management», for mini-mization of credit risks and increase in efficiency of imple-mentation of credit policy is emphasized. Practice of application of methods of assessment of solvency of borrowers and level of credit risk is analyzed. The structural elements of process of a credit risk management, methods applied (or recommended for application) for improvement of quality of management of risk and also key aspects which have to be considered when developing corporate policy of risk management are considered. Special attention is paid to enforcement since July 14, 2017 of the new Provision on an order of formation by credit institutions of reserves on possible losses on loans, the loan and equated to it debt and the analysis of realization of the general algorithm of assessment of solvency and level of credit risk in the light of innovations and modern analytical methods offered by authors to expanded use (the correlation, regression, cluster analysis, etc.).

The structural and dynamic analysis of cash circulation in the Russian Federation for the last three years is carried out. The analysis «by denomination» in the total amount of banknotes and in total number of banknotes in monetary circulation in the territory of the country is of special interest. The reasons of change of money supply are also considered.

The distinctive feature of the offered technique of integrated assessment of the impact of external factors on financial stability of the organizations consists in possibilities of inclusion in the system of assessment of the key indicators accepting not only positive, but also negative values and also in use of the GAP analysis as instrument of assessment of the impact of factors of the external environment. Formation of graphic profiles of the studied organizations allows to compare change of value of an integrated indicator of financial stability with its industry average value in the studied period. Approbation of a technique on the example of the largest commercial organizations of the oil-extracting sector of economy of Russia from 2011 for 2017 showed high dependence of an integrated indicator of financial stability of the studied organizations on the change in price for Urals brand oil.

The problem of agroindustrial complex organizations financial funds sources structurization determination has been considered, sources of finance structure optimization algorithm has been suggested and Crimean poultry organization financial funds structure efficiency has been appraised. On the basis of the designed algorithm practical implementation Crimean Republic agroindustrial complex organizations financial funds sources optimal structure has been determined.

Transition of non-credit financial institutions, including insurers on industry standards of accounting and a unified plan of accounts it is possible to call one of the most significant events in reform of business processes in the contemporary history of development of the insurance market in Russia. There should not be away from this phenomenon also tax accounting as with maintaining new industry provisions arises, and a set of questions regarding reflection of taxes. In article problems of taxation of profit will be considered and recommendations about elimination of the contradictions which appeared after introduction of industry standards are made.

Process of budgeting is considered as the instrument of cost management. The purposes and problems of budgeting, property of budgeting as element of financial planning and registration tool, stages of statement of budgeting in the organizations reveal. The scheme of budgeting of expenses is submitted.

The main aspects of information and analytical providing a corpo-rate budgeting system for increase in effective management of expenses are considered, functions of registration and analytical ensuring cost management of the organization are characterized. Interpretations of the concepts «registration and analytical system» and «registration and analytical providing» are given, the model of registration and analytical ensuring budgeting of expenses is offered.

Separate aspects of a technique of assessment of efficiency of the corporate social responsibility (CSR) in the system of corporate finance are considered. Realization of actions of CSR -programs, undoubtedly, gives positive effect regarding increase in financial performance of the organization and answers expectations of all her interested persons (stakeholders). During the analysis of results of quantitative and quality standard of efficiency (and) it is obviously possible to effectiveness to watch CSR development of social responsibility of the organization in dynamics, to compare its results with the rival organizations or leaders in specific industry. According to authors, the presentation of the offered technique of assessment of efficiency of CSR will contribute to the development of level of social responsibility of the organization, achievement of maximum efficiency of activity by it, to attraction of investments, implementation of social and other obligations.