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Transition to the new economic order, caused by modern technological revolution, led to emergence of the financial technologies and tools which are based on different forms of project financing and public-private partnership. The article presents the analysis of the most significant new financial strategies: corporation of shared value (CSV) and technologies of impact investing (II). Advantages and disadvantages of these concepts in the conditions of development of modern Russian and global economy are shown.

The article, prepared within performance of the state task of the Ministry of Education and Science of the Russian Federation No. 2014/162, considers the issues and defines the prospects of creation and development of the common education space in the territory of the member states of the Euroasian economic union (EEU), considered by the authors as the important component of economic integration in the former Soviet Union. From the perspective of foreign accounting, as well as the available elements of educational integration within such associations as the EurAsEC, SCO, CIS, the main directions of integration interaction in education of the countries of EEU are marked out, the conclusion is drawn that their realization requires adoption of the uniform action program, approved by the national governments, as well as creation of the specific supranational body, effecting coordination of actions.

The article presents the results of a study on the influence of the developing environment on the formation of the educational potential of high school students and their motivational characteristics on continuing education and career choices. We consider the change in the education system VAT Novosibirsk from the standpoint of their impact on the quality of education, the formation of the system of values of students, taking into account as a continuing and new trends of education development of the last 15 years. Shows a successful and promising experience of specialized education that emerged in the specialized educational and research centers on the example of the Novosibirsk Physics and Mathematics School.

The paper is devoted to the main trends of employment in Russia in conditions of economic crisis. The detailed analysis of the economically active population in the context of economically active and unemployed population for 2005-2014 has been done. Employed population has been investigated by ownership, kind of economic activities, status in employment, economic sector (formal and informal), forms of employment: wage employment and self-employment, additional employment, informal employment, temporary employment. Features of hidden unemployment have been obtained. Measures of state regulation of employment in the economic crisis are studied. It has been established, that the scope of employment has adapted to the crisis conditions maintaining system characteristics.

Synthesizing conceptual ideas of regional innovation systems permits to classify the approaches of their governance. It is suggested to distinguish the approaches of direct action, stimulation, support, reversal link. In the article it is also analyzed the possibility of use of investment environment for the governance of these systems, because the investment-attractive and innovation-oriented images of region strengthen the action of each other and enhance the development of innovation system. It is established that the link between innovation and investment processes in the Russian regions is insufficiently strong, which is a challenge for governance.

The results (achievements and identified limitations) of applying international standards of national accounting in Russia in connection with finalizing the implementation process for 1993 SNA and continuing step-by-step approach for adapting the 2008 SNA to modern Russian conditions are analysed in this article. The author speaks in favour of mastering international standards for national accounting; he reveals content of the programme (approved at the state level) for transition from the balance of national economy to the system of national accounts and asserts the role of input-output tables in the whole SNA concept and modern national accounting. The paper comments on implementation of international standards of national accounting that was performed in accordance with state statistics development programmes and the system of national accounts of the Russian Federation. It substantiates ways for improving the relevance of macroeconomic calculations and quality of Russian statistical information in general, as it is perceived as one of the main success criterion for implementing the newest international standard for national accounting - the 2008 SNA - into Russian statistical practice.

The questions of improving the quality of operational management based on statistical methods that allows justify characteristics of production process are described in the article. The main characteristics in mass production are reserve bunker stock and in batch production - reserve stock between units and advances as volumetric and temporal reservation instrument. Amount of functioning technological equipment in production elements considered as random factor that significantly affects characteristics of process. It is shown that the number of operating units of equipment is a random process with autocorrelation. Suggested the model of stationary stochastic process that allows forecast amount of functioning technological units.

The article presents the system of taxation with no profit taxes, VAT, insurance payments. By means of optimizing modeling it is shown that on the basis of the tax on expenses, which aren’t included in added value, the system of taxation facilitates growth of overall performance of enterprises. They will be interested in decrease of expenses, that will lead to increase of profit, which can be used on development of the enterprise, on activation of innovative process. Lack of insurance payments leads to decrease of tax burden of the enterprise.

The article considers the methodological issues of assessment (measurement) of the degree of divergence of financial results of activity of company, formed by accrual method and cash method. The paper suggests using charge coefficient as the key indicator determining the degree of manipulation of profit. Since the charge coefficient is a key element in various models of assessment of reliability of financial reporting, the methodological approach, offered in the article, opens possibilities of modification of the existing models for the purpose of stratification of financial reports not only by reliability level, but also by groups of persons, making the decision on their basis. Depending on the involvement of various groups of stakeholders into the process of distribution of the financial result, obtained from functioning of the company, the authors offered modification of the charge coefficient in the context of assessment of quality of profit for the widest range of stakeholders, for owners of borrowed funds and shareholders and only for shareholders. Development of the offered methodical approach will make it possible to investigate interrelations between reliability of the submitted reporting of the companies and costs of attraction of share and borrowed capital.

The article examines the system of settlement of tax debt, the revised classification of the forms of settlement of debt on taxes and fees of organizations is presented, it is shown that it is reasonable to differentiate tax debt by types for assessment of activity of tax authorities, the technique of assessment of effectiveness of management of tax debt is offered, scientific and practical recommendations on improvement of management of tax debt of organizations are developed.