DOI: 10.7256/2409-7802.2016.2.15859

Abstract: In this article, the subject of study are the organization of environmental audits under the greening of the Russian economy. The object of study - the environmental activities of enterprises - users of natural resources. The author examines in detail the environmental audit of economic activities of Russian enterprises as a tool for obtaining reliable information relevant to the preparation and adoption of environmentally sound solutions, which aims - the expression of a qualified opinion on the environmental sustainability of the enterprise at the reporting date, as well as the interpretation of environmental performance, identify trends in its development.Particular attention is paid to environmental audits to improve the competitiveness and profitability of production enterprises from the standpoint of growth of the environmental efficiency of its environmental performance, with the task of environmental audit validation reporting is maintained.The main conclusions of the study is that the greening of the economy should be one of the strategic objectives of development of the state, as only such a path of development will create favorable conditions for the development of competitive industries, will ensure the preservation of the environment, the use of new methods of environmental management, including environmental audit.To evaluate the effectiveness of business, according to the author, it is important to assess the economic and financial situation of the company counterparties (creditors and debtors, competitors), to conduct market research Market in constant comparison of the actual and the declared strategy of business development.Analysis of the reverse effect of economic and financial stability to improve environmental conditions and strengthen environmental sustainability shows how the company is viable in today's market conditions. The higher the resistance, the greater the advantage it has over other firms in the same sector in obtaining loans and investment. This company has a high investment attractiveness and acceptable level of risk for business owners.

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

Abstract:

DOI: 10.7256/1994-1471.2013.6.7472

Abstract:

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. 

Abstract:

Abstract: