No abstract
Currently, the regulation of investment flows is an integral part of managing the socio-economic development of the region. At the same time, the investment potential of any Russian region is determined by the effectiveness of the implementation by regional territorial authorities of their social, economic, environmental policies for the development of the Russian region. The analysis of investment opportunities of Russian regions is one of the tools of the monitoring component of the mechanism for managing the investment potential of the studied Russian regions of the Southern Federal District. In this regard, one of the most urgent problems of managing sustainable socio-economic development of the studied Russian regions is the problem of assessing the sustainability of the investment potential of the regions of the analyzed macro-region. The purpose of this publication is to consider the problems of forming a regional mechanism for managing the totality of investment resources of the Southern Federal District. Methodological approaches to the analysis of investment opportunities of Russian regions and the analysis of the criterion indicator of the sustainability of the potential of investment resources of the regions of the analyzed macro-region have been studied. In order to achieve the goal, the problems of formation and functioning of the mechanism for managing the regional potential of investment resources, the analysis of regional investment opportunities and the criterion for the stability of the investment potential of the analyzed regions of the macro region and methods of its calculation have been analyzed. The methodological basis of the study includes a systematic method, methods of statistical analysis, expert methods. The theoretical and methodological basis of the study was the work of domestic and foreign authors in the field of assessing the investment potential of the region, its management. The result of the conducted research is a methodology for assessing the criterion of sustainability of the potential of investment resources of the Russian regions of the studied federal district. The proposed methodology allows regional authorities to assess the sustainability of the potential of investment resources of the Russian regions of the Southern Federal District, to predict the amount of investments in fixed assets of economic entities of the analyzed regions, their labor, financial, innovation, production, infrastructure, consumer potential. In particular, the proposed methodological approach makes it possible to form a system of measures to increase the potential of investment resources, both in the regions of the Southern Federal District of Russia in particular, and in the Federal District as a whole.
Ключевые слова: бухгалтерский учет, бюджетные средства, государственный сектор экономики, доходы, расходы, социальное обслуживание населения.В нашей стране продолжается реформирование бухгалтерского учета и отчетности в коммерческом и государственном секторах экономики. Важнейшими объектами бухгалтерского учета, характеризующими деятельность как коммерческих, так и некоммерческих организаций, являются доходы и расходы. В силу нерешенности в системе российских бухгалтерских стандартов проблем учета доходов и расходов организаций государственного сектора экономики реформируемый бухгалтерский учет должен обеспечить решение задач по идентификации фактов хозяйственной жизни учреждения, квалифицируемых в бухгалтерском учете как доходы и расходы и определению момента их признания; отнесению доходов и расходов к отчетным периодам, за которые определяется финансовый результат; представлению информации о величине доходов и расходов в отчетных формах и использованию их в качестве базы для оценки эффективности деятельности учреждения в целом и в разрезе источников финансирования и др. В статье дается оценка действующей на территории Воронежской области практике бухгалтерского учета доходов и расходов в бюджетных учреждениях, оказывающих услуги в сфере социального обслуживания населения. Особое внимание уделяется бухгалтерскому учету доходов и расходов при получении субсидий на выполнение государственного (муниципального) задания и при осуществлении учреждениями приносящей доход деятельности. Обосновываются мероприятия по дальнейшему развитию бухгалтерского (финансового и управленческого) учета доходов и расходов анализируемых учреждений.
In modern conditions digital technologies are actively developed and used all over the world. The accelerated development of digital technologies over the past years suggests paying attention to the problems of introducing artificial intelligence technologies, infocommunication technologies into the system of state and municipal administration in Russia. The introduction and use of artificial intelligence and infocommunication technologies in the state public administration system requires a systematic assessment and methodological substantiation of its parameters. In this regard, at present, one of the urgent problems of the development of the system of state and municipal administration is the problem of determining the effectiveness of the use of digital technologies in the system of state and municipal administration. The purpose of the research is to consider various methods for assessing the effectiveness of the use of information and communication technologies in the public administration system and to develop a methodology for assessing the effectiveness of using artificial intelligence technologies in the activities of state authorities. To achieve the goal, the tasks of justifying the need to assess the effectiveness of the use of digital technologies in the public administration system are solved, systems of indicators for assessing the effectiveness of the use of digital technologies by state authorities are considered. The methodological basis of the research is a systemic, empirical approach. The works of domestic and foreign authors in the field of artificial intelligence and introduction of information and communication technologies into the public administration system are the theoretical and methodological basis of the research. The result of the research is a methodology for assessing the effectiveness of the use of artificial intelligence technologies in the public administration system. The proposed approach to assessing the effectiveness of using artificial intelligence technologies in the public administration system makes it possible to characterize the process of using artificial intelligence technologies in the public administration system in the present and future periods, and to identify the most significant directions for increasing the efficiency of using artificial intelligence technologies in the activities of state authorities.
Today, the COVID-19 pandemic is a challenge that will allow us to test how effective the system of state and municipal administration in Russia is, and whether it is able to ensure a full-fledged dialogue between local self-government, civil society and the state. The subject of the research is the peculiarities of interaction between state authorities, local self-government and the population in modern realities. The purpose of the paper is to determine the most efficient and prospective forms of interaction be-tween different levels of authorities with citizens, to promote methods of their updating. It is revealed that the redistribution of powers between state and municipal authorities is often not supported by ap-propriate resources. The analysis of statistics on citizens’ appeals in the municipality of Tikhoretsky district showed a change in the structure of prob-lems of interest to the population in 2019–2020, the development of interactive forms of interaction of the governmental structures. As a result, the authors propose ways to update the forms of interaction between public administration, local self-government and the population, in particular through the introduction of new communication channels, remote formats of work, the transition of municipal management from “administration” to “management”.
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