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Siberian Financial School

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No 3 (2020)

ECONOMICS AND MANAGEMENT

3-8 185
Abstract
The article examines the process of labor migration in modern Russia, the peculiarities of the process of labor migration, the problems of labor migration and ways to solve the problems of labor migration in Russia based on foreign experience. The relevance of this study is reinforced by the need to improve migration policy in the light of the transformation of economic systems.
8-22 238
Abstract
The article raises the question of the impact of the COVID-19 pandemic on the global labor market; estimates of unemployment and employment rates in a number of countries are presented. This issue has become relevant due to the fact that in 2019 the unemployment rate in Russia began to grow. Analysis of the labor market is an integral part of economic and social statistics for assessing the development of the state’s economy, and analysis of its dynamics is the basis for forecasting prospects. Labor market regulation should provide conditions for the reproduction and distribution of labor with the aim of rational employment, its territorial balance and taking into account the current market demands.
23-30 439
Abstract
The article discusses and discloses the essence of the existing classification system of the main factors affecting labor produc-tivity, also studies approaches to the classification of these factors. The scientific novelty of the topic under study, which consists in the interaction of factors of labor productivity, is presented. The article presents the position proposed by the author of this article on the classification of labor productivity factors.
31-35 126
Abstract
In the article obiective characteristics of significant groups of remote territories (remote border territories; remote hard-to-reach territories; remote coastal territories; remote enclave territories) are systematized. Taking into account these characteristics the directions of state policy in relation to the territories of each group are iustified. Recommendations have been developed for the implementation of state policy measures taking into account the duration of the possible positive consequences and the necessary financial costs. Obiective restrictions affecting the nature of state measures in relation to remote territories are iustified.
36-42 166
Abstract
The larger part of the surplus product is drawn to accumulation, the less it can go on increasing the current consumption of society and, vice versa, the greater part of the created product is used to increase current consumption, the less opportunities the society has to increase accumulation, expand production. Therefore, the problem of the optimal combination of the accumulated and consumed parts of the created product inevitably arises. A research obiective is the analysis of conditions in which process of accumulation of the capital at the macro-level and also development of recommendations about acceleration of an exit of Russia on rates of steady growth of economy proceeds. Paramount attention in work is paid to iustification of a proportion between fund of accumulation and consumption in gross domestic product.
43-54 116
Abstract
Within the framework of the methodology of optimal systemic interactions developed by the author in the process of implementing the strategy of socio-economic development of the territory, a new fundamental scientific problem is posed and its solution is proposed using an original method of multilayer system three-level optimization of asynchronous nonlinear processes of multidirectional changes occurring in the process of socio-economic development of territories, when the results of optimizing the distribution of resources between the target collaborations of each territory are used to determine its optimal status in the agglomeration, while the latter is used to optimize the socio-economic interactions of the agglomeration territories and their subjects with the resource markets. In each optimization loop, all changes in the socio-economic reality of the life of territorial entities, the demand for goods and their supply in the paradigm of resonant interactions of subjects in a variety of target collaborations that arise and develop in a territorial agglomeration in a complex multidimensional and multi-layered space of socio-economic changes, are promptly taken into account. preferences, opportunities and limitations. The content, relevance, complexity and scientific novelty of the approach, the structure of interactions, the characteristic space of changes and opportunities, the significance and interconnection of the social and economic components, the problems of implementing strategies for the socio-economic development of territories are determined. The method allows you to optimally manage (within the framework of a territorial agglomeration) the balance of supply and demand (consumption and production) of goods and resources. Its use can be useful for specialists of public authorities and local self-government bodies, marketers, managers and economists of organizations, as well as undergraduates, postgraduates and doctoral students who study the process of strategizing socio-economic development carried out at the regional and municipal levels, and the model of new state public management based on the paradigm of public values management.

FINANCE AND ACCOUNTING

55-61 112
Abstract
The publication, which consists of three parts, analyzes the experience of implementing participatory and proactive budgeting in the regions of the Siberian Federal District (SFD), which are participants in the Proiect of the Ministry of Finance of Russia and the World Bank “Development of Initiative Budgeting in the Russian Federation”. The first part of this publication, devoted to the analysis of the experience of the Krasnoyarsk Territory, was published in the previous issue of the iournal. This section of the publication (second part) is devoted to the development of proactive budgeting in the Altai crane and Irkutsk region.
62-66 126
Abstract
The methodology of the formation of modern systems of public (state and municipal) management of the socio-economic development of territories in general and the budget process in particular, based on the principles of transparency, legitimacy, democracy, strategic partnership and social responsibility of state (municipal) government, population and business is considered, sustainable feedback, active involvement in the management process and the budget process of citizens and other civil society actors in order to increase the efficiency of the budget process, achieve sustainable socio-economic development of public law entities and ensure an adequate level of quality of life for their citizens. Particular attention is paid to the essence of budget management and the improvement of the budgetary process that meets the principles of public administration, including through the functioning and continuous development of the state integrated information system of public finance management «Electronic budget».
67-70 150
Abstract
Budget revenues of a subiect of the Russian Federation (hereinafter referred to as the Russian Federation) are the financial basis for the subiect to fulfill its expenditure obligations. It is a mistake to assume that an effective budget is only about effective spending. The structure of the revenue part of the regional budget reflects the degree of implementation of the priority goals and obiectives set by the regional government to improve its economy. This actualizes the problem of effective management of the budget revenue structure. This article discusses the features of the formation of budget revenues of the Republic of Bashkortostan (hereinafter - RB). The study analyzes the structure and dynamics of the subiect’s budget revenues. The main problems and shortcomings identified as a result of the analysis are identified, and ways to improve the organization of budgeting are proposed.
70-76 767
Abstract
Thanks to its evolution, modern society has realized the need for social protection of the population. To meet this need, state extra-budgetary funds are being created. The sources of their financing are budget funds, funds of enterprises, as well as funds of the population. Unlike traditional budgets, state extra-budgetary funds guarantee strictly targeted use of funds. A priori, extra-budgetary funds are used to support socially unprotected segments of society (maintenance of disabled and elderly citizens, provision of material assistance to certain categories of citizens), as well as to finance educational and medical institutions. Directly the amount of funds allocated for the functioning of off-budget funds depends on the level of economic development of each specific country.
77-82 131
Abstract
The relevance of improving pension provision in the North of Russia is due to the relatively low level of social security for the retirement-age population living in these regions. The main research methods used were a comparative analysis of national pension systems in Northern European countries and an institutional analysis of norms that take into account the regional specifics of living and working conditions of the population. The article analyzes the pension system of Russia in terms of taking into account the Northern specifics of living and working conditions of the population; conducted comparative analysis of pension systems in the Northern European countries regarding pension provision for the population in which the identified benefits of pension coverage of population of Northern regions of different countries; the directions of improvement of national pension system in terms of its application in the conditions of Northern regions of Russia. The article suggests the following ways to improve pension provision in the North of Russia. First, it increases the dependence of the pension level on the amount of wages, as well as on the factors that determine the remuneration of working pensioners. Secondly, it is advisable to encourage the transition from a consumer model of behavior to a savings model. Third, the increase in pension payments of the population, the amount of which would take into account the increase in prices for goods and services.
82-88 151
Abstract
This article examines the issue of unfair financial transactions and their classification in the Russian economy. The features of their manifestation are revealed, based on the nature of economic relations arising between a financial organization and its client. The article focuses on «misseling» operations, as a particularly dangerous type of unfair financial transactions that have a destructive effect on the financial system. At the same time, it is noted that the process of carrying out «misseling» transactions has a number of general criteria that are typical for the sale of most financial products and services sold in this unfair financial transaction. For the purpose of timely identification of «misseling» operations, a method of economic analysis of the performance indicators of an organization is proposed, which makes it possible to timely identify, evaluate and prevent the implementation of «misseling» operations.
88-92 677
Abstract
The article examines the peculiarities of changing consumer behavior in the impact of technogenic factors and the economic situation. Various models of consumer behavior with emphasis within the insurance industry are described. Comparative analysis of factors influencing the change in consumer response taking into account existing theories of consumer behavior, analysis of modern hypotheses of transformation of behavioral portrait and features of insurance business. Factors affecting the change in demand in the digital economy have been identified, and possible groups of consumers of insurance services have been identified. On the basis of the Ansoff matrix, an algorithm is proposed for the insurance company to choose a development strategy based on the identified trends in insurance behavior. The universal structure of the algorithm allowed to offer the best strategies for the development of the insurance company in the modern economy.
92-96 99
Abstract
Crop production is one of the key industries in the agro-industrial complex and provides vital food to the population. However, in the conditions of market relations for survival, agricultural enterprises have to monitor the level of cost to get a decent financial result, which increases the role of control over the formation of costs in the enterprise. A large share of the total cost is taken up by material costs, so the audit of this type of cost is very important and relevant. There are many methods of cost audit, but they all consider costs in aggregate and do not take into account the specifics of agriculture. The article considers the main approaches to conducting an audit of costs and offers a method of material costs based on the use of analytical procedures at the planning stage.


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ISSN 1993-4386 (Print)