DOI: 10.7256/2306-4234.2014.3.13731

Abstract: This article is devoted to the currently important questions of assessment of the efficiency, effectiveness and results of using budget funds. The article examines the objectives, methods of practically carrying out the performance audit the problems which may arise and the ways of solving them. The key objective is to identify any deviation for the adopted standards of lawfulness, effectiveness, efficiency and cost-effectiveness of management of the public resources in order to be able to promptly make any adjustments or require that the decision-makers admit their responsibility, compensate for any damage caused or take steps to prevent similar violations in the future. Implementing the effective public audit will serve as an obstacle to the outspread of bribery, raise the public awareness of the methods of combatting corruption. Performance audit will make it possible to prevent incidents of corruption. That is why, when developing the nation-wide anti-corruption strategy in the Russian Federation, it is of vital importance to introduce performance audit as widely as possible as a powerful tool for combatting corruption and bad management. Audit of the use of public funds, including the funds used towards the measures included in the National Anti-Corruption Plan, is currently regulated by the financial control standard SFK 104 “Performance Audit of the Use of Public Funds”. This standard  establishes the key rules and requirements which must be strictly complied with by the controlling authority when arranging and carrying out the performance audit of the use of public funds. The standard defines that the key purposes of the performance audit is to establish the efficiency of the use of public funds on the basis of checks and analysis of the results of the executive authorities, governmental authorities and institutions in achieving the objectives planned.

DOI: 10.7256/1729-5920.2014.2.6205

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DOI: 10.7256/1994-1471.2013.6.7472

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DOI: 10.7256/2306-4234.2013.2.641

Abstract: The article is devoted to weaknesses and prospects of development of the Russian commercial banks under current conditions of anti-crisis support of the Russian banking system by the Central Bank of Russia. The key to successful bankig strategy is good bussiness practice, minimization of bank expenses, formation of a package of favorable offers to customers, active effective communication policy on promotion of the bank and its services. Comparing the range of banking services which are today offered to customers by the Russian banks, to what is typical for banks in the countries with the developed market economy where by different estimates customers receive from several hundred to several thousand services, once can imagine what tremendous work banks should develop to improve their activity as the market is formed and developed.  Under the conditions of preparation of a national financial system for a full-scale inclusion into the world market within the WTO and the increase in the competition in the financial capital market of Russia results in need to look for new sources of development for the majority of large and average banks. It applies  to both domestic and foreign banks operating in the territory of the country.

DOI: 10.7256/2306-4234.2013.1.528

Abstract: This article considers questions of taxation in relation to small businesses under market conditions. It uncovers inherent problems and establishes fundamental ways to improve the current legislation of the Russian Federation. Under market conditions, taxation is one of the most important economic regulators, acting as the basis for the financial credit mechanism which regulates the economy. The effective functioning of the economy as a whole depends on a well-devised system of taxation of small businesses.

Abstract: The article is devoted to prospects of development and legal regulation of environment audit in the Russian Federation. Within the framework of environment protection, environment audit is a tool for ensuring environmental safety and sustainable development. Environmental safety affects specific spheres of economic and other activities which may cause negative influence on the environment and must be viewed as an integrated institution of financial audit, technology audit, audit of extreme situations and other forms of audit which are related to the environment protection and rational use of natural resources. 

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