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The paper provides an analysis of the foundations of modern forecasting and foresight. Provides several options for comparing the practices of forecasting and foresight practices. Introduced the concept of two paradigms of understanding and comprehension of the phenomenon of the future - a classic naturalistic, based on the normative forecast, and nonclassical based on foresight. A list of the first lessons to be learned from the practice of foresight when working on the construction of images of the future, analysis and diagnostics development trends.

The article considers risks of human development in the modern Russian society as factors of its vulnerability. The necessity for understanding of these risks with regard to the concept of the sustainable human development, connected with overcoming of its vulnerability and securing of viability, is proved. Various types of risks (economic, social, ecological, manageability risks) are defined. Event risks with significant consequences are marked out. Value of gender (especially age-related) identity of the Russian society as its important feature, affecting the process of achievement of initiative and independent personhood, aware of itself as a creator of own life, is shown. Such ways of overcoming of vulnerability of the human development of the Russian society as overcoming of the great inequality through a bigger state participation in human investment, especially regarding poor people, are suggested. It is demonstrated that such state participation will assist forming of trust in the society, stimulation of interaction and social activity of people under risk, and on this basis - overcoming of vulnerable «points» of the human development.

The current paradigm of long-term financial and economic policy needs radical revision, as its main tools are ineffective. It is proved that the formation of effective commodity and resource markets increases the long-term effectiveness of budget support investment, provides the key to a radical reduction in the rate of inflation and the transition to stimulate modernization on the basis of low interest rates. Identified characteristics of the organization of commodity and resource markets, target long-term impact on that provides a gradual increase in the effectiveness of state policy in the field of economic modernization and innovation.

In this paper we identify the conditions of formation of the financial base of local self-government, the technique of analysis of the structure, stability of budgets and efficiency of sub-federal budget policy, calculations are carried out on materials of Novosibirsk oblast for the period 2006-2013 years. The structure of local budgets of Novosibirsk oblast is evaluated, the characteristics of heterogeneity of budget indicators before and after the transfer of funds from the regional budget are calculated. The dependence between transfers and tax and nontax revenues is analyzed; marginal effect of increasing the taxes paid to local budgets is calculated. In addition, the budget coefficients tools for the diagnosis of the structure and stability of local budgets is proposed. The necessity of using this tool in the analysis of fiscal policy sub-federal level is justified. The features of revenues and expenditures structure of the budgets of municipalities of the Novosibirsk oblast is identified using the proposed tool.

The article examines the impact of globalization on the socio-economic dynamics of the Russian-Belarusian border rural areas. It draws attention to the complexity and diversity of the phenomenon of globalization. The possibility of successful inclusion of rural areas of Russia and Belarus into the global agrifood market are evaluated. The article provides recommendations for further reform of the Russian and Belarusian countryside.

The problem of need of decrease in social stratification is conventional for the whole world. The most known method of counteraction of social stratification of the population is the progressive taxation, however tax systems of the modern constitutional social democratic states are difficult and bear in themselves a wide range of other mechanisms of ensuring social equality. Whereas application of the institutional analysis allowed to carry out comparison of systems the taxation of the income of house farms in member countries of OECD from the reached results of regulation. The received results testify that application in member countries of OECD of an ascending scale of rates of a tax on the income of natural persons substantially determines distribution of tax burden that reduces efficiency in achievement of other purposes of a discretionary tax policy of member countries of OECD. As a result at preservation of the budgetary mobilization at the invariable level it is necessary to consider the provision of each institutional value in hierarchy of requirements of public authorities.

In article influence of factors on a sustainable development of a power complex of regions is analyzed. Various classifications of the factors promoting a sustainable development of power branch are presented. The assessment of extent of their negative influence on the basis of statistical data is carried out. In article author’s classification of the factors having impact on a power complex of the region in which basis, the integrated approach, and such criteria as «the direction and a sphere of influence» and «opportunity and extent of influence» on development of fuel and energy complex of regions was put is offered.

The article considers preconditions and features of introduction of home insurance of citizenry against natural risks. The regional level of implementation of such insurance within territorial programs is justified. The foreign experience of management of natural disasters risks and their insurance financing in the context of the regional specification is systematized. Advantages and disadvantages of the draft legislation regarding the introduction of home insurance of citizenry in regions of Russia are considered, and the directions of the effective implementation of such insurance are argued.

The definition of the effective amortization policy is suggested; tabular calculations of charging of depreciation using bonus depreciation by straight-line method and non-linear method, which demonstrate maximization of sums of depreciation earnings and minimization of bite of taxes, are presented within the policy. Validity of receipt of the maximum tax value, on the one hand, and economic (material) gain, on the other, notably within the effective modern Russian tax legislation, is proved by the example of economic activity of the industrial corporations.

Organic balance theory by Fritz Schmidt, along with the statiс balance theory by Herman Veit Simon and the dynamic theory by Eugen Schmalenbach is recognized as a classic balance theory. Unlike the other two, the organic balance theory is still understudied in the Russian literature. The article analyzes particular provisions of the organic balance theory by F. Schmidt, set out in his work «Die organische Bilanz im Rahmen der Wirtschaft» («Organic balance within economy») in 1922. The issues of financial accounting, which the organic balance aims to solve, are revealed; the features of property accounting and definition of a financial result of an enterprise within the theory are presented; the existing drawbacks are analyzed.