..............................................................................215
3.17. ÑÓÙÍÎÑÒÜ È ÌÅÒÎÄÈ×ÅÑÊÈÅ ÏÎÄÕÎÄÛ Ê ÎÖÅÍÊÅ ÐÛÍÎ×ÍÎÉ ÓÑÒÎÉ×ÈÂÎÑÒÈ ÌÀËÎÃÎ ÏÐÅÄÏÐÈÍÈÌÀÒÅËÜÑÒÂÀ
......................................................................223
3.18. ÂËÈßÍÈÅ ÔÓÍÄÀÌÅÍ-ÒÀËÜÍÛÕ ÔÀÊÒÎÐΠÍÀ ÔÎÐÌÈÐÎÂÀÍÈÅ È ÐÀÇÂÈÒÈÅ ÐÛÍÊÀ ÈÏÎÒÅ×ÍÎÃÎ ÊÐÅÄÈÒÎÂÀÍÈß
, ........................................................229
3.19. ÀÍÀËÈÇ ÝÔÔÅÊÒÈÂÍÎÑÒÈ ÑËÈßÍÈÉ È ÏÎÃËÎÙÅÍÈÉ
...........................................................................................237
4. ÎÁÙÈÉ ÀÓÄÈÒ........................................................................................255
4.1. ÍÎÐÌÀÒÈÂÍÎÅ ÐÅÃÓËÈÐÎÂÀÍÈÅ ÀÓÄÈÒÀ Â ÐÎÑÑÈÈ È ÇÀ ÐÓÁÅÆÎÌ:
ÑÐÀÂÍÈÒÅËÜÍÛÉ ÀÑÏÅÊÒ
..................................................................255
7. ÂÍÓÒÐÅÍÈÉ ÀÓÄÈÒ................................................................................266
7.1. ÎÏÐÅÄÅËÅÍÈÅ ÓÐÎÂÍß ÑÓÙÅÑÒÂÅÍÍÎÑÒÈ ÏÐÈ ÏÐÎÂÅÄÅÍÈÈ ÀÓÄÈÒÀ Â
ÑÅÐÂÈÑÍÛÕ ÖÅÍÒÐÀÕ
................................................................................266
7.2. ÂÎÏÐÎÑÛ ÐÀÇÂÈÒÈß ÂÍÓÒÐÅÍÍÅÃÎ ÀÓÄÈÒÀ Â ÔÈÍÀÍÑÎÂÎ-ÏÐÎÌÛØËÅÍÍÛÕ ÃÐÓÏÏÀÕ
Áàðàøåâ Õàïñìàòóëëà.............................................................272
7.3. ÎÏÅÐÀÖÈÎÍÍÛÉ ÀÓÄÈÒ ÊÀÊ ÂÀÆÍÅÉØÀß ÔÎÐÌÀ ÂÍÓÒÐÅÍÍÅÃÎ ÊÎÍÒÐÎËß ÕÎÇßÉÑÒÂÓÞÙÈÕ ÝÊÎÍÎÌÈ×ÅÑÊÈÕ ÑÓÁÚÅÊÒÎÂ
.......................................................................................280
7.4. ÒÅÕÍÎËÎÃÈß ÏÐÎÂÅÄÅÍÈß ÂÍÓÒÐÅÍÍÅÃÎ ÀÓÄÈÒÀ È ÎÖÅÍÊÀ ÅÃÎ ÝÔÔÅÊÒÈÂÍÎÑÒÈ Â ÑÓÁÚÅÊÒÀÕ ÌÀËÎÃÎ ÏÐÅÄÏÐÈÍÈÌÀÒÅËÜÑÒÂÀ
ØîõíåõÀ. Â.......................................................................................................287
ÓÏÐÀÂËÅÍÈÅ, ÂÛ×ÈÑËÈÒÅËÜÍÀß ÒÅÕÍÈÊÀ È ÈÍÔÎÐÌÀÒÈÊÀ
8. ÏÐÎÁËÅÌÛ ÈÍÂÅÑÒÈÐÎÂÀÍÈß........................................................297
8.1. ÎÏÐÅÄÅËÅÍÈÅ ÏÅÐÑÏÅÊÒÈÂÍÛÕ ÖÅËÅÉ È ÊËÞ×ÅÂÛÕ ÇÀÄÀ× ÈÍÂÅÑÒÈÖÈÎÍÍÎ-ÈÍÍÎÂÀÖÈÎÍÍÎÉ ÑÒÐÀÒÅÃÈÈ ÓÏÐÀÂËÅÍÈß ÒÓÐÈÑÒÈ×ÅÑÊÈÌ ÁÈÇÍÅÑÎÌ
........................................................................................297
8.2. ÀÍÀËÈÇ ÈÍÂÅÑÒÈÖÈÎÍÍÎÃÎ ÏÐÎÖÅÑÑÀ ÐÅÃÈÎÍÀËÜÍÎÉ ÝÊÎÍÎÌÈÊÈ , ...........................................................299
8.3. ÏÐÎÃÍÎÇÈÐÎÂÀÍÈÅ ÈÍÂÅÑÒÈÖÈÎÍÍÎÉ ÀÊÒÈÂÍÎÑÒÈ Â ÎÒÐÀÑËßÕ ÏÐÎÌÛØËÅÍÍÎÑÒÈ
...........................................................................................306
8.4. ÐÎËÜ ÃÎÑÓÄÀÐÑÒÂÅÍÍÎÃÎ ÐÅÃÓËÈÐÎÂÀÍÈß Â ÐÀÇÂÈÒÈÈ ÈÍÂÅÑÒÈÖÈÎÍÍÛÕ ÏÐÎÖÅÑÑÎÂ Â ÐÎÑÑÈÈ
, .................................................................310
8.5. ÔÎÐÌÈÐÎÂÀÍÈÅ ÈÍÂÅÑÒÈÖÈÎÍÍÎÃÎ ÌÅÕÀÍÈÇÌÀ  ÑÅËÜÑÊÎÕÎÇßÉÑÒÂÅÍÍÎÌ ÏÐÎÈÇÂÎÄÑÒÂÅ ÊÀÇÀÕÑÒÀÍÀ
.................................................................................................379
8.6. ÎÑÎÁÅÍÍÎÑÒÈ ÎÁÎÑÍÎÂÀÍÈß ÈÍÂÅÑÒÈÖÈÎÍÍÎÃÎ ÏÐÎÅÊÒÀ ÑÎÇÄÀÍÈß ÖÅÍÒÐÀ ÏÎ ÎÁÑËÓÆÈÂÀÍÈÞ ÊËÈÅÍÒÎÂ
........................................................................................323
8.7. ÐÈÑÊÈ ÈÍÂÅÑÒÎÐÀ ÍÀ ÐÛÍÊÅ ÊÎËËÅÊÒÈÂÍÛÕ ÈÍÂÅÑÒÈÖÈÉ
Ñà÷¸âË. Â.....................................................................................................332
9. ÌÅÍÅÄÆÌÅÍÒ È ÌÀÐÊÅÒÈÍÃ..............................................................336
9.1. ÈÑÏÎËÜÇÎÂÀÍÈÅ ÀÍÀËÈÒÈ×ÅÑÊÈÕ ÏÐÈÅÌÎÂ È ÌÅÒÎÄΠ ÑÒÐÀÒÅÃÈ×ÅÑÊÎÌ ÊÎÍÒÐÎËËÈÍÃÅ
.......................................................................................336
9.2. ÌÅÆÄÓÍÀÐÎÄÍÛÉ ÌÀÐÊÅÒÈÍÃ: ÎÑÎÁÅÍÍÎÑÒÈ È ÒÅÍÄÅÍÖÈÈ
.............................................................................................346
9.3. ÑÒÐÀÒÅÃÈ×ÅÑÊÎÅ ÓÏÐÀÂËÅÍÈÅ Â ÑÒÐÎÈÒÅËÜÑÒÂÅ: ÏÐÎÁËÅÌÛ ÂÛÁÎÐÀ, ÎÖÅÍÊÈ ÐÅÇÓËÜÒÀÒÈÂÍÎÑÒÈ È ÐÅÀËÈÇÀÖÈÈ ÑÒÐÀÒÅÃÈÉ
ÌèöûêÑ. Â.................................................................................................353
9.4. ÌÅÒÎÄÈÊÀ ÓÏÐÀÂËÅÍ×ÅÑÊÎÃÎ ÀÍÀËÈÇÀ ÈÇÄÅÐÆÅÊ ÏÐÎÌÛØËÅÍÍÎ-ÏÐÎÈÇÂÎÄÑÒÂÅÍÍÛÕ ÎÐÃÀÍÈÇÀÖÈÉ
, , .........................................360
10. ÁÈÇÍÅÑ-ÐÅÈÍÆÈÍÈÐÈÍÃ..................................................................370
10.1. ÝÑÑÅ Î ÊÐÈÇÈÑÅ: ÎÑÒÐÛÉ ÏÐÅÎÄÎËÈÌÛÉ ÊÐÈÇÈÑ
.........................................................................370
10.2. ÀÍÀËÈÇ ÐÈÑÊÎÂ Â ÝÊÎÍÎÌÈÊÅ ÐÎÑÑÈÈ
................................................................................373
10.3. ÝÊÎÍÎÌÈÊÎ-ÝÊÎËÎÃÈ×ÅÑÊÎÅ ÌÎÄÅËÈÐÎÂÀÍÈÅ ÂÎÑÏÐÎÈÇÂÎÄÑÒÂÅÍÍÛÕ ÏÐÎÖÅÑÑÎÂ
Âóêîâè÷ ÃÃ..................................................................................................376
10.4. ÏÐÎÁËÅÌÛ È ÏÅÐÑÏÅÊÒÈÂÛ ÐÀÇÂÈÒÈß ÑÒÐÀÕÎÂÎÃÎ ÐÛÍÊÀ ÐÔ
, , ..........................................................378
10.5. ÏÐÈ×ÈÍÛ ÊÐÈÇÈÑÍÛÕ ÏÎÒÐßÑÅÍÈÉ ÍÀ ÔÈÍÀÍÑÎÂÛÕ È ÂÀËÞÒÍÛÕ ÐÛÍÊÀÕ .................................................................................393
10.6. ÄÈÂÅÐÑÈÔÈÊÀÖÈß ÄÅßÒÅËÜÍÎÑÒÈ ÃÎÑÓÄÀÐÑÒÂÅÍÍÎÃÎ ÏÎÑÐÅÄÍÈÊÀ  ÎÁËÀÑÒÈ ÂÎÅÍÍÎ-ÒÅÕÍÈ×ÅÑÊÎÃÎ ÑÎÒÐÓÄÍÈ×ÅÑÒÂÀ ÐÎÑÑÈÈ Ñ ÈÍÎÑÒÐÀÍÍÛÌÈ ÃÎÑÓÄÀÐÑÒÂÀÌÈ
Êóøíèð A. M., ..........................................................................402
10.7. ÑÎÂÐÅÌÅÍÍÛÅ ÒÅÍÄÅÍÖÈÈ ÐÀÇÂÈÒÈß ÁÀÍÊÎÂÑÊÎÉ ÑÈÑÒÅÌÛ Â ÐÎÑÑÈÈ .................................................................421
10.8. ÝÊÎÍÎÌÈ×ÅÑÊÈÉ ÏÎÒÅÍÖÈÀË ÐÎÑÒÎÂÑÊÎÉ ÎÁËÀÑÒÈ È ÐÅÇÅÐÂÛ ÅÃÎ ÐÎÑÒÀ , ...............................................425
10.9. ÄÈÀËÅÊÒÈÊÀ
ÐÀÇÂÈÒÈß ÃÎÑÓÄÀÐÑÒÂÅÍÍÎÃÎ È ×ÀÑÒÍÎÃÎ ÑÅÊÒÎÐΠÝÊÎÍÎÌÈÊÈ Â ÐÎÑÑÈÈ
, Ìàðòûøîâ ÅË..............................................................432
10.10. ÑÎÂÅÐØÅÍÑÒÂÎÂÀÍÈÅ ÈÍÔÎÐÌÀÖÈÎÍÍÎÃÎ ÎÁÅÑÏÅ×ÅÍÈß ÎÖÅÍÊÈ ÏÎÒÅÍÖÈÀËÀ ÂÛÑØÅÃÎ ÏÐÎÔÅÑÑÈÎÍÀËÜÍÎÃÎ ÎÁÐÀÇÎÂÀÍÈß
.......................................................................................442
10.11. ÐÅÃÈÎÍÀËÜÍÛÅ ÀÑÏÅÊÒÛ ÐÛÍÎ×ÍÎÉ ÒÐÀÍÑÔÎÐÌÀÖÈÈ È ÅÅ ÈÍÑÒÈÒÓÖÈÎÍÀËÈÇÀÖÈß (ÍÀ ÌÀÒÅÐÈÀËÀÕ ÐÅÑÏÓÁËÈÊÈ ÀÄÛÃÅß)
ÕóòûçÇ. Ì............................................................................................450
10.12. ÀÍÀËÈÇ ÎÁÅÑÏÅ×ÅÍÈß ÏÎÑÒÐÀÄÀÂØÈÕ ÄÎÏÎËÍÈÒÅËÜÍÛÌÈ ÂÈÄÀÌÈ ÏÎÌÎÙÈ Â ÕÎÄÅ ÐÅÀÁÈËÈÒÀÖÈÎÍÍÛÕ ÌÅÐÎÏÐÈßÒÈÉ Â ÑÈÑÒÅÌÅ ÎÁßÇÀÒÅËÜÍÎÃÎ ÑÎÖÈÀËÜÍÎÃÎ ÑÒÐÀÕÎÂÀÍÈß ÎÒ ÍÅÑ×ÀÑÒÍÛÕ ÑËÓ×ÀÅ ÍÀ ÏÐÎÈÇÂÎÄÑÒÂÅ È ÏÐÎÔÅÑÑÈÎÍÀËÜÍÛÕ ÇÀÁÎËÅÂÀÍÈÉ
........................................................................................454
11. ÂÛ×ÈÑËÈÒÅËÜÍÀß ÒÅÕÍÈÊÀ È ÈÍÔÎÐÌÀÒÈÊÀ.........................465
11.1. ÂÎÇÌÎÆÍÎÑÒÈ ÎÒÊÐÛÒÛÕ ÏÐÎÃÐÀÌÌÍÛÕ ÏÐÎÄÓÊÒΠÏÐÈ ÎÁÓ×ÅÍÈÈ ÌÅÒÎÄÀÌ
ÔÈÍÀÍÑÎÂÎ-ÝÊÎÍÎÌÈ×ÅÑÊÎÃÎ ÀÍÀËÈÇÀ
, Íèêèòèí ÀË..............................................................465
ÒÐÅÁÎÂÀÍÈß Ê ÌÀÒÅÐÈÀËÀÌ, ÏÐÅÄÑÒÀÂËßÅÌÛÌ Â ÆÓÐÍÀË «ÀÓÄÈÒ È ÔÈÍÀÍÑÎÂÛÉ ÀÍÀËÈÇ»
......................................................................................472
¹ 5 2008 ã.
2. ÒÅÎÐÈß È ÏÐÀÊÒÈÊÀ ÁÓÕÃÀËÒÅÐÑÊÎÃÎ Ó×ÅÒÀ È ÀÓÄÈÒÀ.........7
2.1. ÌÎØÅÍÍÈ×ÅÑÒÂÎ È ÔÀËÜÑÈÔÈÊÀÖÈß Â ÁÓÕÃÀËÒÅÐÑÊÎÌ Ó×ÅÒÅ
..........................................................................7
2.2. ÍÎÐÌÀÒÈÂÍÎ ÏÐÀÂÎÂÀß ÁÀÇÀ È ÇÀÊÎÍÎÄÀÒÅËÜÍÎÅ ÐÅÃÓËÈÐÎÂÀÍÈÅ ÁÓÕÃÀËÒÅÐÑÊÎÃÎ Ó×ÅÒÀ  ÍÅÊÎÌÌÅÐ×ÅÑÊÎÉ ÎÐÃÀÍÈÇÀÖÈÈ
, ...................................................11
2.3. ÑÎÂÐÅÌÅÍÍÛÉ ÁÓÕÃÀËÒÅÐÑÊÈÉ Ó×ÅÒ Â ÍÅÊÎÌÌÅÐ×ÅÑÊÎÉ ÎÁÙÅÑÒÂÅÍÍÎÉ ÎÐÃÀÍÈÇÀÖÈÈ
...................................................................16
2.4. ÏÅÐÅÕÎÄ Ê ÈÑÏÎËÜÇÎÂÀÍÈÞ ÌÅÆÄÓÍÀÐÎÄÍÛÕ ÑÒÀÍÄÀÐÒΠÔÈÍÀÍÑÎÂÎÉ ÎÒ×ÅÒÍÎÑÒÈ Â ÓÑËÎÂÈßÕ ÊÎÐÏÎÐÀÒÈÂÍÎÃÎ ÓÏÐÀÂËÅÍÈß ÐÎÑÑÈÉÑÊÈÌÈ ÏÐÅÄÏÐÈßÒÈßÌÈ
....................................................................23
2.5. ÃÓÄÂÈËË: ÂÀÆÍÅÉØÀß ÑÎÑÒÀÂËßÞÙÀß ÍÅÌÀÒÅÐÈÀËÜÍÛÕ ÀÊÒÈÂΠ Ó×ÅÒÅ ÊÎÌÌÅÐ×ÅÑÊÈÕ ÏÐÅÄÏÐÈßÒÈÉ
......................................................................................29
3. ÔÈÍÀÍÑÎÂÛÉ ÀÍÀËÈÇ....................................................................36
3.1. ÀÍÀËÈÇ ÝÔÔÅÊÒÈÂÍÎÑÒÈ ÈÑÏÎËÜÇÎÂÀÍÈß ÂÍÅÎÁÎÐÎÒÍÛÕ ÀÊÒÈÂÎÂ ÏÐÅÄÏÐÈßÒÈß ÏÎ ÐÀÇÐÀÁÎÒÊÅ ÃÀÇÎÊÎÍÄÅÍÑÀÒÍÛÕ ÌÅÑÒÎÐÎÆÄÅÍÈÉ
........................................................................36
3.2. Ê ÂÎÏÐÎÑÓ Î ÑÐÅÄÍÅÑÐÎ×ÍÎÌ ÔÈÍÀÍÑÎÂÎÌ ÏËÀÍÈÐÎÂÀÍÈÈ Â ÌÓÍÈÖÈÏÀËÜÍÎÌ ÎÁÐÀÇÎÂÀÍÈÈ
............................................................................39
3.3. ÌÅÒÎÄÈÊÀ ÁÈÇÍÅÑ-ÀÍÀËÈÇÀ ÄÅßÒÅËÜÍÎÑÒÈ ÎÐÃÀÍÈÇÀÖÈÈ ÍÀ ÎÑÍÎÂÅ ÑÁÀËÀÍÑÈÐÎÂÀÍÍÎÉ ÑÈÑÒÅÌÛ ÏÎÊÀÇÀÒÅËÅÉ
........................................................................44
3.4. ÊÎÌÏËÅÊÑÍÛÉ ÀÍÀËÈÇ ÏÝÊ ÊÀÊ ÈÍÑÒÐÓÌÅÍÒ ÎÖÅÍÊÈ ÏÎÊÀÇÀÒÅËÅÉ ÑÎÖÈÀËÜÍÎ-ÝÊÎÍÎÌÈ×ÅÑÊÎÃÎ ÑÎÑÒÎßÍÈß ÍÈÆÍÅÃÎ ÏÐÈÀÍÃÀÐÜß
..........................................................................52
3.5. ÌÎÄÅËÈÐÎÂÀÍÈÅ ÝÊÎÍÎÌÈÊÎ-ÝÊÎËÎÃÈ×ÅÑÊÎÉ ÓÑÒÎÉ×ÈÂÎÑÒÈ
Âóêîâè÷Ã. Ã.........................................................................63
3.6. ÈÑÑËÅÄÎÂÀÍÈÅ ÏÐÀÊÒÈÊÈ ÏÐÈÌÅÍÅÍÈß ÌÑÔÎ ÐÎÑÑÈÉÑÊÈÌÈ ÊÐÅÄÈÒÍÛÌÈ ÎÐÃÀÍÈÇÀÖÈßÌÈ Ñ ÏÎÌÎÙÜÞ ÌÍÎÃÎÌÅÐÍÎÉ ÌÎÄÅËÈ ÀÍÀËÈÇÀ
...........................................................................69
3.7. ÒÅÎÐÅÒÈ×ÅÑÊÈÅ È ÏÐÀÊÒÈ×ÅÑÊÈÅ ÀÑÏÅÊÒÛ ÝÊÎÍÎÌÈÊÎ-ÌÀÒÅÌÀÒÈ×ÅÑÊÎÃÎ ÀÍÀËÈÇÀ ÏÎÒÐÅÁÈÒÅËÜÑÊÎÃÎ ÑÏÐÎÑÀ
Åãîðîâà ÑÅ...............................................................................86
3.8. ÌÅÒÎÄÛ ÊÎÐÐÅÊÖÈÈ ÐÛÍÎ×ÍÛÕ ÌÓËÜÒÈÏËÈÊÀÒÎÐΠÍÀ ÑÒÐÀÍÎÂÛÅ ÐÈÑÊÈ: ÝÌÏÈÐÈ×ÅÑÊÎÅ ÈÑÑËÅÄÎÂÀÍÈÅ
, .........................................................94
3.9. ÀÍÀËÈÇ ÝÔÔÅÊÒÈÂÍÎÑÒÈ ÑËÈßÍÈÉ È ÏÎÃËÎÙÅÍÈÉ
..............................................................................................110
3.10. ÌÅÒÎÄÈÊÀ ÀÍÀËÈÇÀ ÎÐÃÀÍÈÇÀÖÈÎÍÍÎ-ÒÅÕÍÈ×ÅÑÊÎÃÎ ÓÐÎÂÍß ÔÈÍÀÍÑÎÂÎ-ÕÎÇßÉÑÒÂÅÍÍÎÉ ÄÅßÒÅËÜÍÎÑÒÈ ÏÐÅÄÏÐÈßÒÈß ÏÎ ÐÀÇÐÀÁÎÒÊÅ ÃÀÇÎÊÎÍÄÅÍÑÀÒÍÛÕ ÌÅÑÒÎÐÎÆÄÅÍÈÉ
, ...................................................133
3.11. ÊÎÌÏËÅÊÑÍÛÉ ÏÎÄÕÎÄ Ê ÀÍÀËÈÇÓ ÂÇÀÈÌÎÂËÈßÍÈß Ó×ÐÅÆÄÅÍÈÉ ÂÛÑØÅÃÎ ÏÐÎÔÅÑÑÈÎÍÀËÜÍÎÃÎ ÎÁÐÀÇÎÂÀÍÈß ÍÀ ÝÊÎÍÎÌÈ×ÅÑÊÎÅ ÐÀÇÂÈÒÈÅ ÍÀÓÊÎÃÐÀÄÀ È ÐÅÃÈÎÍÀ (ÍÀ ÏÐÈÌÅÐÅ ÓÍÈÂÅÐÑÈÒÅÒÀ «ÄÓÁÍÀ» È ÃÎÐÎÄÀ ÄÓÁÍÀ ÌÎÑÊÎÂÑÊÎÉ ÎÁËÀÑÒÈ) , ,...................................................................................................................738
3.12. ÌÀÒÐÈ×ÍÛÉ ÌÅÒÎÄ ÀÍÀËÈÇÀ È ÏÐÎÃÍÎÇÈÐÎÂÀÍÈß ÄÎÕÎÄÀ ÎÐÃÀÍÈÇÀÖÈÈ , , ....................152
3.13. ÂÅÐÎßÒÍÎÑÒÍÀß ÔÎÐÌÀËÈÇÀÖÈß ÏÐÎÖÅÑÑΠÏÅÐÅÐÀÁÎÒÊÈ ÊÎÍÒÅÉÍÅÐÍÛÕ ÃÐÓÇΠ ÑÒÀÖÈÎÍÀÐÍÛÕ ÐÅÆÈÌÀÕ Ñ ÎÃÐÀÍÈ×ÅÍÍÛÌ ÂÐÅÌÅÍÅÌ ÏÐÅÁÛÂÀÍÈß ÑÓÄΠ Î×ÅÐÅÄÈ
...............................................................................................161
3.14. ÀÍÀËÈÇ È ÎÑÎÁÅÍÍÎÑÒÈ ÎÖÅÍÊÈ ÝÔÔÅÊÒÈÂÍÎÑÒÈ ÈÑÏÎËÜÇÎÂÀÍÈß ÑÓÁÑÈÄÈÉ Â ÑÅËÜÑÊÎÌ ÕÎÇßÉÑÒÂÅ
, ...............................................................763
3.15. ÐÅÀËÈÇÀÖÈß ÑÈÑÒÅÌÍÎÃÎ ÏÎÄÕÎÄÀ Ê ÀÍÀËÈÇÓ ÄÅÍÅÆÍÛÕ ÏÎÒÎÊÎÂ ÏÐÅÄÏÐÈßÒÈÉ ÑÀÍÀÒÎÐÍÎ-ÊÓÐÎÐÒÍÎÉ ÑÔÅÐÛ
, ...................................................768
3.16. ÂËÈßÍÈÅ ÐÀÇËÈ×ÍÛÕ ÔÀÊÒÎÐΠÍÀ ÓÂÅËÈ×ÅÍÈÅ ÐÛÍÎ×ÍÎÉ ÑÒÎÈÌÎÑÒÈ ÊÎÌÏÀÍÈÈ
..........................................................777
3.17. ÑÐÀÂÍÈÒÅËÜÍÛÉ ÀÍÀËÈÇ ÏÎÄÕÎÄÎÂ Ê ÎÖÅÍÊÅ ÊÀËÅÍÄÀÐÍÛÕ ÀÍÎÌÀËÈÉ ÍÀ ÔÎÍÄÎÂÎÌ ÐÛÍÊÅ
, .................................................................784
3.18. ÐÅÉÒÈÍÃÎÂÀß ÎÖÅÍÊÀ ÑÎÑÒÎßÍÈß, ÄÂÈÆÅÍÈß È ÈÑÏÎËÜÇÎÂÀÍÈß ÎÁÎÐÎÒÍÎÃÎ ÊÀÏÈÒÀËÀ  ÐÅÃÓËÈÐÎÂÀÍÈÈ ÐÀÇÂÈÒÈß ÌÀËÎÃÎ ÏÐÅÄÏÐÈÍÈÌÀÒÅËÜÑÒÂÀ (ÍÀ ÌÀÒÅÐÈÀËÀÕ ÑÀÕÀËÈÍÑÊÎÉ ÎÁËÀÑÒÈ)
.........................................................................789
3.19. ÀÍÀËÈÇ ÔÈÍÀÍÑÎÂÎÉ ÄÅßÒÅËÜÍÎÑÒÈ ÂÛÑØÅÃÎ Ó×ÅÁÍÎÃÎ ÇÀÂÅÄÅÍÈß Â ÐÛÍÎ×ÍÛÕ ÓÑËÎÂÈßÕ
, ............................................................794
4. ÎÁÙÈÉ ÀÓÄÈÒ..................................................................................212
4.1. ÌÅÑÒÎ È ÖÅËÜ ÀÓÄÈÒÀ ÍÀ ÐÀÇËÈ×ÍÛÕ ÝÒÀÏÀÕ ÆÈÇÍÅÍÍÎÃÎ ÖÈÊËÀ ÏÐÅÄÏÐÈßÒÈß ............................................................272
4.2. ÑÎÂÅÐØÅÍÑÒÂÎÂÀÍÈÅ ÎÐÃÀÍÈÇÀÖÈÎÍÍÛÕ ÀÑÏÅÊÒÎÂ ÀÓÄÈÒÀ È ÐÅÂÈÇÈÈ .................................................................275
4.3. ÐÀÇÂÈÒÈÅ ÊÀ×ÅÑÒÂÅÍÍÎ ÍÀÏÐÀÂËÅÍÍÎÃÎ ÊÎÍÒÐÎËß ÏÐÈ ÐÅÃÓËÈÐÎÂÀÍÈÈ ÒÀÐÈÔΠÆÊÕ ÄËß ÐÅØÅÍÈß ÑÎÇÄÀÂØÈÕÑß ÏÐÎÁËÅÌ
.................................................................................226
4.4. ÎÐÃÀÍÈÇÀÖÈß È ÌÅÒÎÄÎËÎÃÈß ÀÓÄÈÒÀ È ÔÈÍÀÍÑÎÂÎÉ ÎÒ×ÅÒÍÎÑÒÈ Â ÏÐÎÊÜÞÐÅÌÅÍÒÅ ÎÁÙÅÑÒÂÅÍÍÎÃÎ ÑÅÊÒÎÐÀ
Â...................................................................................242
7. ÂÍÓÒÐÅÍÈÉ ÀÓÄÈÒ..........................................................................248
7.1. ÌÅÒÎÄÎËÎÃÈ×ÅÑÊÈÅ ÀÑÏÅÊÒÛ ÔÎÐÌÈÐÎÂÀÍÈß ÈÍÔÎÐÌÀÖÈÎÍÍÎÉ ÁÀÇÛ ÀÓÄÈÒÀ ÇÀÒÐÀÒ È ÑÅÁÅÑÒÎÈÌÎÑÒÈ ÏÐÎÄÓÊÖÈÈ ÎÐÃÀÍÈÇÀÖÈÉ ÑÅËÜÑÊÎÃÎ ÕÎÇßÉÑÒÂÀ Ðàìàçàíîâà ÔÓ...................................................248
7.2. ÌÅÒÎÄÎËÎÃÈß ÀÓÄÈÒÎÐÑÊÎÉ ÏÐÎÂÅÐÊÈ ÄÎÕÎÄΠÏÐÈ ÂÛÏÎËÍÅÍÈÈ ÄÎÃÎÂÎÐΠÏÎÄÐßÄÀ
.........................................................................................260
7.3. ÂÍÓÒÐÈÔÈÐÌÅÍÍÛÉ ÑÒÀÍÄÀÐÒ - ÌÅÒÎÄÈÊÀ ÀÓÄÈÒÎÐÑÊÎÉ ÄÅßÒÅËÜÍÎÑÒÈ «ÎÑÎÁÅÍÍÎÑÒÈ ÀÓÄÈÒÀ ÑÎÁÑÒÂÅÍÍÎÃÎ ÊÀÏÈÒÀËÀ ÊÎÌÌÅÐ×ÅÑÊÈÕ ÎÐÃÀÍÈÇÀÖÈÉ Â ÔÎÐÌÅ ÕÎÇßÉÑÒÂÅÍÍÛÕ ÎÁÙÅÑÒ»
ØèðèêîâÑ. È......................................................................................264
7.4. ÎÖÅÍÊÀ ÂÅÐÎßÒÍÎÑÒÈ ÁÀÍÊÐÎÒÑÒÂ ÑÓÁÚÅÊÒÎÂ ÌÀËÎÃÎ ÁÈÇÍÅÑÀ È ÐÎËÜ
ÂÍÓÒÐÅÍÍÅÃÎ ÀÓÄÈÒÀ Â ÏÐÎÂÅÄÅÍÈÈ ÀÍÒÈÊÐÈÇÈÑÍÛÕ ÏÐÎÖÅÄÓÐ
ØîõíåõÀ. Â......................................................................................276
ÓÏÐÀÂËÅÍÈÅ, ÂÛ×ÈÑËÈÒÅËÜÍÀß ÒÅÕÍÈÊÀ È ÈÍÔÎÐÌÀÒÈÊÀ
8. ÏÐÎÁËÅÌÛ ÈÍÂÅÑÒÈÐÎÂÀÍÈß...................................................283
8.1. ÔÈÍÀÍÑÎÂÀß È ÈÍÂÅÑÒÈÖÈÎÍÍÀß ÄÅßÒÅËÜÍÎÑÒÜ Â ÎÁÅÑÏÅ×ÅÍÈÈ ÓÑÒÎÉ×ÈÂÎÑÒÈ ÑÎÖÈÀËÜÍÎ-ÝÊÎÍÎÌÈ×ÅÑÊÎÃÎ ÐÀÇÂÈÒÈß ÐÅÃÈÎÍÀ (íà ïðèìåðå êðàñíîäàðñêîãî êðàÿ) ßðàøåâàÀ. Â..........................................................................................283
8.2. ÑÎÂÅÐØÅÍÑÒÂÎÂÀÍÈÅ ÔÈÍÀÍÑÈÐÎÂÀÍÈß È ÈÍÂÅÑÒÈÖÈÎÍÍÎÉ ÄÅßÒÅËÜÍÎÑÒÈ ÒÐÀÍÑÏÎÐÒÍÎÃÎ ÊÎÐÈÄÎÐÀ ßÏÎÍÈß - ÐÎÑÑÈß - ÅÂÐÎÏÀ
ÊàðàñåâÂ. À..............................................................................................294
8.3. ÂËÈßÍÈÅ ÑÒÐÓÊÒÓÐÛ ÑÎÁÑÒÂÅÍÍÎÑÒÈ ÍÀ ÈÍÂÅÑÒÈÖÈÎÍÍÓÞ ÀÊÒÈÂÍÎÑÒÜ ÐÎÑÑÈÉÑÊÈÕ ÊÎÌÏÀÍÈÉ
...................................................................................................301
8.4. ÔÀÊÒÎÐÍÛÉ ÀÍÀËÈÇ È ÌÎÄÅËÈÐÎÂÀÍÈÅ ÈÍÂÅÑÒÈÖÈÎÍÍÛÕ ÏÐÎÖÅÑÑÎÂ ÌÅÇÎÝÊÎÍÎÌÈÊÈ
, , ........................................313
8.5. ÇÀÐÓÁÅÆÍÀß ÏÐÀÊÒÈÊÀ ÓÏÐÀÂËÅÍÈß ÈÍÂÅÑÒÈÖÈÎÍÍÎÉ ÄÅßÒÅËÜÍÎÑÒÜÞ ÊÎÌÏÀÍÈÈ ..................................................378
9. ÌÅÍÅÄÆÌÅÍÒ È ÌÀÐÊÅÒÈÍÃ........................................................325
9.1. ÝÔÔÅÊÒÈÂÍÎÑÒÜ ÓÏÐÀÂËÅÍÈß: ÊÎÌÏËÅÊÑÍÛÉ ÏÎÄÕÎÄ Ê ÎÖÅÍÊÅ
...............................................................................................325
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Èç çà áîëüøîãî îáúåìà ýòîò ìàòåðèàë ðàçìåùåí íà íåñêîëüêèõ ñòðàíèöàõ:
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