The article offers approaches to the development of methodological tools for integrated assessment of the reliability and risks of the fnancial condition of an organization, taking into account its specifcs (intermodal container operator) based on scoring modeling based on the understanding of reliability as the probability of achieving the goal.

The purpose of the article is to return to the question of the conditions for applying the classical methodological approaches of foreign authors to modeling the assessment of the probability of bankruptcy of commercial organizations based on a balanced system of indicators in Russian practice and the problems of adjusting the initial information for their adequate application.

The article is devoted to the economic and legal aspects of the bankruptcy procedure. The risks faced by companies related to small and medium-sized businesses in 2020, mainly due to the impact of the corona crisis, were unpredictable. As a result, many stable operating companies have become insolvent. In the article an attempt was made to answer the following questions. If the bankruptcy procedure is initiated by creditors, how should the founder behave? Is it possible to continue the existence of a company that has survived bankruptcy? The thesis of this article is as follows: «The bankruptcy procedure can serve as a way to improve the fnancial health of the company and restore its solvency. This is not always the fnal point.» The author considers all stages of bankruptcy from the point of view of the possibility to save the company. If bankruptcy proceedings are initiated by creditors, how should the founder behave? Is the continued existence of a bankrupt company possible? The author of the article answers these questions.

The article substantiates the application of an integration approach to the use of a single instrumental platform for conducting financial and business analysis in order to assess the financial feasibility of implementing development projects. During the development of the approach to determine the functionality of the financial analyst performing professional activities in real estate development or construction companies implementing projects in accordance with the legislation on participation in shared construction of apartment buildings and other properties were analyzed functional maps of professional standards «Accountant», «Business analyst», «Specialist risk management», «Specialist in work with investment projects, the head of the construction organization» and proposed a generalization of the work functions and activities required for use by financial analysts consider companies with a professional profile.

The article examines the problem of the outfow of funds from deposits of individuals in commercial banks in Russia, as well as the real state of the bank deposits market in the Siberian Federal District. The authors made an attempt to reveal the main reasons for the outfow of funds from deposits of individuals and gave recommendations to commercial banks aimed at reducing the trend of withdrawing funds from deposits.

Based on modern ideas about the economic (fnancial) crisis as a factor in stimulating innovation, including the banking sector, the author examines the consequences of the crises of 2008- 2009, 2014-2015 and the coronavirus crisis in 2020. The article reveals the impact of the 2008-2009 crisis on the development and implementation of innovative technologies by large banks based on the lean production methodology. Impact of the 2014-2015 crisis to stimulate innovations by Agile project approach, an innovative process approach based on the BPM (Business process management) model and other similar models, also use of modifed Lean-management models that contribute to improving the effciency of the banking sector. Special attention is paid to the innovations of 2020 focused on the implementation of the ecosystem approach in the banking sector, the introduction of the most progressive fnancial technologies (Big Data and data analysis, mobile technologies, artifcial intelligence, etc.) and the introduction of innovations in the areas specifed by the Bank of Russia.

The Strategic Map of the Russian Treasury for 2021-2024 and the expanded set of functions for the implementation of strategic projects (tasks) specifed in the Strategic Map are analyzed, taking into account the innovations that will be implemented in the Federal Treasury system during this period in accordance with the strategic directions approved in accordance with the established procedure. The article considers the institutional changes in the Russian public fnance system, related to the transition, starting from 2021, to the treasury payments system and the implementation of the single treasury account technology as a response to the coronacrisis and the constantly tightening external economic sanctions. It is concluded that the management of balances on a single treasury account and single budget accounts will reduce the risks of cash gaps, and therefore the need for attracting budget loans by the subjects of the Russian Federation and municipalities, which, taking into account the effects obtained from the introduction of the mechanism of state internal fnancial control, will create prerequisites for improving the effciency of public fnance management in Russia.

The article discusses the impact of the new coronavirus infection COVID-19 on the dynamics of changes in such macroeconomic indicators of the world’s countries as GDP, industrial production, as well as the amount of fscal measures taken by some OECD countries, BRICS, etc. as anti-crisis measures to restore national economies after the coronacrisis. The article presents the views of foreign and domestic researchers on the pandemic and its consequences.

As of December 10, 2020, more than 61 thousand documents (publications) were registered in the Scopus system, the names of which contain the term «COVID-19». Among them, fve thousand documents (publications) are classifed as macro-categories of economics and management. There are also publications with the use of bibliometry. Annotated novelty of the article lies in the bibliometric analysis of the entire system, Scopus, devoted to the problem of COVID-19 by 27 macrocategory subject ASJC classifcation, and microcategory category «Business, management and accounting» and «Economics, econometrics and Finance», with a ranking of regions according to the scope of the issue. Intersubject relationships are evaluated, and some notable works are highlighted.

The article examines the problems and features of the university’s social responsibility in modern conditions, taking into account the digital revolution and the impact of the pandemic. Highlighted the innovative aspects of social design of the strategy of the «third mission» of the university, focused on solving the priority tasks of preventing threats to digital transformation and risks of an unfavorable epidemiological situation, using mechanisms of social digital responsibility.

This paper analyzes modern problems of the system of freight railway tariffs in Russia. On the basis of this analysis the concept of a digital freight railway tariff, the scheme for establishing an optimal freight railway tariff based on a digital freight railway tariff, and possible additional directions for improving the existing system of freight railway tariffs in Russia in the context of digitalization have been developed.

The article examines the influence of new technologies, industries, production factors, which increasingly determine the features of the development of digital mesoeconomics. Within its framework, new types of trade are already being carried out, a new combination of economic resources is being formed in the production, distribution and consumption of goods and services in society. The emergence of large-scale digital platforms and digital opportunities for conducting economic activities has to a greater extent transformed the introduction of innovative resources and modern Russian entrepreneurship. In addition to using new tools and business opportunities, digital technology systems have broader implications for the creation and functioning of the modern Russian market. The formation of powerful new digital technologies and structures of economic life has largely transformed innovation and modern business activities. The development of digital technologies has introduced significant adjustments and new principles into the very mechanism of economic growth of the modern Russian state. In the new situation, a new set of economic growth goals is being formed. This, as we see it, is due to the fact that needs are satisfied, primarily at the expense of benefits produced on the basis of information resources. In this article, the authors consider the issues of the development of the digital economy, which increasingly determine the trajectory of the development of the market economy in Russia.

Ensuring social stability in society for many countries is a priority national problem, the solution of which, taking into account the growing crises, is directly related to social policies implemented in order to achieve social effects. The functions assigned to the sphere of social entrepreneurship are aimed at harmonizing the interests of business, the state and society, so the tourism sector plays a signifcant role in the socio-economic development of the territories. Standardization of the tourism business, state support contributed to the promotion of «tourism for all». The analysis of foreign and Russian experience in the implementation of the social functions of entrepreneurship in the feld of tourism allowed us to formulate recommendations for achieving effects through cultural, recreational, educational tourist routes that are available without restrictions.

The current state of clustering in the economy of such countries as the United States, Germany, China, and Japan, which have the largest number of scientific and technical clusters among developed countries, is considered. The results of the Global Innovation Index for 2020, prepared at the time of the lifting of restrictive measures to overcome coronavirus infection (COVID-19) after the first wave, are presented. Special attention is paid to the possible reduction of investment in the innovation sector and overcoming the corona crisis.

For modern society, the development of physical education and sports is one of the strategically important state tasks, the effective solution of which is directly related to the socio-economic development of the region, the country, the adopted laws, strategies, programs, projects, norms and standards. Innovative directions of social entrepreneurship in the feld of sports are implemented using a variety of tools. Analysis of the features and problems of implementing innovative areas of social entrepreneurship in Russia and abroad has shown that public-private partnership is a necessary condition for the development of the sports sector, focused on the economic and social benefts of the state, business and society.

Today, most large companies associate increasing the effciency of their activities with improving corporate social policy, which allows, frstly, to signifcantly increase the company’s proft (and making a proft is the goal of any commercial organization), and secondly, to promote the sustainable development of both the company itself and society as a whole. The authors attempt to summarize the experience of implementing corporate social responsibility (CSR) policies by companies in various sectors (sectors) of the economy, including those operating in the feld of transport. It emphasizes the importance of following the CSR standards, activating the process of participation of various stakeholders of the company in the implementation of CSR programs and projects, increasing information transparency, including through the formation and audit of public non-fnancial statements, which contributes to improving the company’s business reputation. Special attention is paid to the formation and audit of public non-fnancial statements of domestic companies in order to ensure their sustainable development.

The article discusses the main features of the cost budgeting system. Highlighted the shortcomings in the organization of accounting and budgeting of costs when setting up a budgeting system. The stages of formation of the cost budgeting system are listed, including: assessment of the actual state of cost accounting; actual and recommended refection of costs by type of activity and department; formation of internal organizational and administrative documents; assessment of the structure of the enterprise; refection of cost items in accounting accounts; formation of cost budgets themselves and their automation; control over the execution of budgets. This algorithm for the formulation and formation of a cost budgeting system in an enterprise can be used both for a functioning enterprise and for a newly created one.