The article considers the constitutional foundations of public administration in the context of globalization. The current legislation in the field of public service does not meet the quality requirements of the law since it does not establish the basic principles, the sequence of stages, and their essence regarding the competition, promotion, and certification of public servants. Therefore, this issue has been regulated at the level of by-laws, which contradicts the constitutional order. This concerns both the scope and content of human rights and freedoms, as well as the criteria for their restrictions provided by the Constitution and laws. In practice, the appointment of officials to bodies and institutions will mean reaching a consensus since it considers the representation of political forces. Members of such independent bodies and institutions should be appointed for a certain period and have a limited right to hold office. They cannot be dismissed at the discretion of public authorities but only through a judicial procedure. This will guarantee the independence of these bodies in the context of globalization transformations.
The article is devoted to the study of the influence of subsidies in agriculture on the financial result and the cost of production, including through VAT. The important task of accounting for VAT has been solved. Standard approaches were developed to reflecting VAT when receiving subsidies, depending on the purpose and organization of financing. The article discusses the system of correspondences on the accounting of value added tax when receiving a subsidy, depending on the purpose and timing of receipt of budget funds.
It is shown that the procedure for the formation of a government task for the provision of public services (performance of work) in relation to federal government agencies requires the calculation of standard costs for these services (work). The federal list (classifier) of public services (works) of the Ministry of Agriculture of Russia includes the government work titled “Organization and testing of agricultural machinery and equipment to determine their performances”, the results of which are taken into account when providing state support. The data obtained from the results of tests carried out by machine testing stations (MTS) under the jurisdiction of the Ministry of Agriculture of Russia are used. Based on the analysis, the median method for calculating the standard costs has been selected, and the standard method has been selected for individual components. A draft methodology for calculating the standard costs of the government work titled “Organization and testing of agricultural machinery and equipment to determine their performances” taking into account the specifics of its implementation has been developed.
Аннотация. В статье рассмотрено современное состояние депозитных операций коммерческого банка, исследованы теоретические аспекты, а также проблемы формирования депозитной политики коммерческого банка в настоящее время, определены основные проблемы реализации депозитной политики и тенденции их развития. Выявлена роль на рынке вкладов в нашей стране ПАО «Сбербанк», осуществлена оценка его финансового состояния, а также анализ депозитных операций банка, определена его доля в сегменте и изучена маркетинговая политика, рассмотрен ребрединг. Отмечена тенденция перетока накоплений населения из вкладов в фондовые биржи на инвестиции, в акции голубых фишек российской экономики и ПИФы. Сделана попытка разработать рекомендации для повышения эффективности депозитной политики коммерческих банков. Ключевые слова: коммерческий банк, вклад, депозит, депозитная политика. начисление процентов, фондовый рынок, биржа, клиент, кредитный портфель, брокер Для цитирования Одоева О. И., Гомбоева А. Н., Постникова Л. В. Депозитные операции коммерческого банка: анализ современного состояния и тенденций развития // Вестник Бурятского государственного университета. Экономика и менеджмент. 2021. № 2. С. 66-76.
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