POROLLO E.V.
Ph.D., assistant professor, Rostov State University of Economics, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 84-88

The article analyzes the discussion of conceptual approaches to the essence, content, the theoreticalmethodological foundations of the tax control, its organizational models. The article reveals the importance of tax control, as an integral part of the financial system and as the process of purposeful activity of the authorized bodies. Justified specifics of organisational and managerial models of tax control on the basis of the degree of consolidation of the management of state income, functional character of income, as well as methodological support of audit procedures.

SAFRONOV A.M.
Lecturer, Kuban State Agrarian University, Krasnodar

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 79-83

Tendencies of development of the world economy, the becoming aggravated competition in the world markets, and also world crisis – all this demands definition of new functions of economic policy of modern Russia. At this stage a key task – transition of economy to a format of the 6th technological way which is in turn focused on creation and reproduction of the human capital. In modern conditions the possession the human capital belongs only to a thin layer of elite of subjects of highly intellectual work as a condition of emergence of such capital and transformation of the person into the equal partner of the capital relations is the possession unique creative competences. Development of the human capital connected with existence of unique competences, requires forma-tion of economy of knowledge: it is a new type of the economy, which main product it not cars and mechanisms, but creative specialists – carriers of the human capital.

SUGAROVA I.V.
Ph.D., associate professor, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 74-78

This article examines the content of the budget planning problems from the standpoint of costs of different approaches in current practice. Relevance of research on the various characteristics of the content of the budget expenditure planning confirmed by several studies. First, it is important justification tasks causing the contents of the budget expenditure planning. Second, the generalization of the principles of planning budget expenditures. Third, applied at different stages of economic development methods. This problem is more actualized due to the need to ensure the effectiveness and efficiency of budget spending at all levels of the budget system of the Russian Federation. The peculiarities of the standard method used, budgeting methods and results-oriented programbudgeting. Results of the study led to the conclusion that the modernization of methods of planning in general contributes to the reliability of the medium-term budget planning, taking into account the priorities of socioeconomic development of the state.

ANDREEVA O.V.
Ph.D., associate professor, Rostov State University of Railway Transport, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 69-73

The article determines some new approach towards formation of financial strategy of major corporations in the context of changing mechanism of allocated value added. It keeps current the necessity of management of such non-financial factors as human capital, innovative capacity, and organizational capital.

KUCHIEV A.Z.,
graduate student, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

KUCHIEVA I.H.
Ph.D., associate Professor, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 65-68

In this article the authors examine the organization and methods of assessing the creditworthiness of corporate customers of commercial banks, their structure and features. To date, developed a variety of methodologies for assessing the creditworthiness of borrowers in terms of their financial status and capacity for timely repayment. Formation of a single, universal method is very difficult. The authors suggest ways to improve the analysis of the creditworthiness of borrowers.

BEGIEVA A.SH.
PhD, Associate Professor, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

DZAKOEVA N.C.
Assistant Professor of the department of Management, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

ANTOSHKIEVA T.M.
Graduate student, The North Caucasus Federal University, Stavropol

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 55-59

One of the key conditions for economic growth is the creation and improvement of mechanisms of interaction between government and the private sector. The paper presents the characteristic concept of PPP, its main features are highlighted. The basic forms and mechanisms for PPP analyzed Russian and foreign experience of public-private partnership. The problems of application of PPP in Russia, as well as proposed measures to be taken for more effective mechanisms of cooperation between state and private sector.

VASILIEV V.P.
Assistant of the department of accounting theory, Kuban State Agrarian University, Krasnodar

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 50-54

Development of theoretical ideas about the economic sustainability of agricultural organizations in their study of the structural and functional components of the system evolving under the influence of external and internal factors that are required to self-development through improved resource potential; algorithm is proposed phased assessment of the economic sustainability of agricultural organizations, providing its comprehensive quantitative characterization and identification of existing reserves.

LEBEDEVA N.Y.
Lecturer, Southern Federal University, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 46-49

The article examines the management accounting Reserve commercial bank risk management. A classification of reserves created by commercial banks in Russia. Determined by their key characteristics. Describes the engineering accounting tools of management commercial bank. Technique of its application is the following: the initial statement (balance sheet) adjusted for losses resulting from the presence of the bank nonearning assets (active reserves) and the amount of profit received by the bank on the availability of free sources ( passive reserves). The amount of adjustment is determined based on bank interest rates and weighted average cost of capital. Application of the proposed balance sheet derivative instruments in the banking sector will improve the quality of management decisions in this area, primarily property management of a commercial bank, which has a positive impact on the development of the national economy as a whole.

KOZAEVA O.T.
Ph.D., associate professor, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

SUGAROVA I.V.
Ph.D., associate professor, The North Ossetian state university named after Khetagurov K.L., Vladikavkaz

TERRA ECONOMICUS, 2013, Vol. 11 (no. 3.3),

p. 42-45

The article notes that in modern conditions the incidence of indirect taxes has a significant impact on the socio-economic processes in society. In order to make informed choices ways to improve the mechanism of indirect taxation to strengthen the revenue base of the budgetary system, the active influence of the state on the socio-economic processes, further research is required relations in this sphere. The urgent problems of indirect taxation and ways to solve them. The article gives further changes to the value added tax and excise duties. In an aspect of the issues the author points out the problems of scarcity of regional and local budgets.