..............................................................................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

ÍÅ íàøëè? Íå òî? ×òî âû èùåòå?

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

Èç çà áîëüøîãî îáúåìà ýòîò ìàòåðèàë ðàçìåùåí íà íåñêîëüêèõ ñòðàíèöàõ:
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