"Финансовое расследование" как инструмент внутреннего государственного контроля

Автор: Сизова Ю.С., Трофимова В., Ильиных А.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 1-2 (71), 2021 года.

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Данная работа относится к разряду обзорных статей. В ней рассматриваются понятие «финансовое расследование» и его актуальность в настоящей цифровой реальности при обеспечении экономической безопасности компаний. Раскрываются условия, при которых целесообразно проведение финансового расследования, его цели, основные виды, а также результаты расследований. Делается вывод, что финансовое преступление является социально опасным, виновным и незаконным действием, которое нарушает регулируемые законом финансовые отношения, за совершение которых предусмотрены правовые меры, предусматривающие как юридическую, так и финансовую ответственность, а финансовые расследования обычно проводятся с целью изучения финансовой отчетности и отслеживание финансовых операций, выявления финансовых нарушений и уголовных преступлений.

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Финансовой расследование, финансовое преступление, финансовое нарушение, экономическая безопасность компании

Короткий адрес: https://sciup.org/170183060

IDR: 170183060   |   DOI: 10.24411/2411-0450-2021-1080

Текст научной статьи "Финансовое расследование" как инструмент внутреннего государственного контроля

Information technology development is vital for the state, as it allows to reach a new level and modernize the technological component. At the same time, technologies are an effective and qualitative tool for managing the national security of the state. Innovative technologies are aimed at increasing the role of science as the most important productive force of society. They allow to automate work processes, increase investment inflows, reduce time and production costs.

The concept of the digital economy and transition mechanisms towards it are considered in the works of such national authors, as: G.N. Andreeva, Yu.M. Akatkin, T.G. Bogatyreva, A.V. Babkin, S.D. Bodrunov, Yu.V. Vertakova, F.I. Ereshko, V.A. Efimushkin, A.V. Keshelava, A.M. Kolesnikov, V.S. Kurdyumov, V.V. Makarov, R.V. Meshcheryakov, V.F. Minakov, A.V. Oleksin, V.A. Plotnikov, M.N. Rudenko, T.O. Tolstoy, V.V. Trofimov, V.A. Tsvetkov, E.V. Shkarupeta, A.A. Engovatova and others.

Well-known Russian researchers, such as E.M. Rogova, L.A. Trofimova, G.A. Krayukhin, I.G. Lukmanova, S.A. Zaichenko, S.V. Terebova, contributed to the discussion of technological transfer economic mechanisms. Foreign authors who devoted their research to the topic mentioned are Atkinson R. D., Howells J., Connell Probert J., Connell D., Mina A., Landry R., Amara N., Cloutier J. -S., Halilem N., Osawa Y., Miyazaki K., Grosse R., Audretsch D. B., Lehmann E. E., Wright M., Choi H. J., Dubickis M., Fuller D.B., Alunni A., Andrenelli A., Gourdon J., Moïsé J., Ferraro G., etc.

Considerable attention is paid to the topic of technical and economic transformation in the works of national new institutionalism representatives. In particular, the problem of global systemic economic shifts, and the potential for their influence on theory is considered by A. A. Ausan, R. I. Kapelyushnikov, B. M. Polterovich, A. E. Shastitko.

Digital technology is at the heart of the knowledge economy. Kling R. and Lamb R. identified 4 components of the digital economy:

  • 1.    Digital products and services - digital technologies and services (online services);

  • 2.    Mixed digital products and services - retail sales of physical commodities (books, hotel rooms, related sales and marketing);

  • 3.    Services and products that depend on IT-services provided only by information technologies (Internet provider) or when the production of physical commodities depends on information technologies.

  • 4.    IT Industry Segment - serves the three digital economy segments listed above [1].

In the context of structural changes in the economy caused by its digitalization, as well as the transformation of economic systems, the success valuation of economic development is required, and it should be expressed by a specific integrating indicator. Today, this indicator is such a concept as "technological paradigm."

Technological paradigm – is a set of constituent elements (nano- and biotechnologies, nanoenergetics, molecular, cell and nuclear technology, etc.), located at the same technical level, which are connected by vertical and horizontal flows of qualitatively homogeneous resources, based on the general resources of a highly qualified labor force, technological potential and others. The main feature of the technological structure is a complex internal structure [2].

Since Russia has recently embarked on a transformation of the existing economy, it is noticeably behind the leading powers, which today occupy a leading position. According to the Information and Communication Technology Development Index, the Russian Federation ranks 45th . The top ten leaders include countries such as Iceland, South Korea, Switzerland, Denmark, Great Britain and etc. [3].

8,98    8,85   8,74   8,71   8,65

8,61   8,49   8,47   8,47

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Figure 1. Information and communication technology development index in the countries of the world. International Telecommunication Union: The ICT Development Index 2017 [4]

Despite such a low place in the ranking, Russia has a number of advantages and prospects that can bring the country to a new stage in the future. Rapid adaptation of the population to technological transformation is one of the strongest features in our country. According to a study conducted by the AllRussian Center for the Study of Public Opinion, every fourth interviewed is ready to implement innovative technologies with the support of the state [5].

New types of communication are the components of the sixth technological paradigm, and phones, tablets, and laptops are the most user-friendly pieces of technology currently available. The Ministry of Digital Affairs of Russia, the Federal State Statistics Service

(FSSS) and the Higher School of Economics (HSE) have identified common technologies used by the population. From 2014 to 2017, the number of tablet users decreased, while the use of phones and laptops increased [6].

The study revealed that the Russian laptop market consists of products from six companies, mainly of American and Chinese origin. The situation in the mobile phone market looks more favorable for the country. In accordance with the study conducted by the Ministry of Digital Affairs of Russia, FSSS and HSE, since 2014, the number of mobile phone users have increased significantly. This indicates the widespread distribution of smartphones among the population and their utility. A modern phone replaces a person like a laptop, a book, a newspaper and other necessary items.

The international research and consulting company have analyzed the structure of the

Russian market, on the basis of which it is possible to notice the presence of domestic products, despite the fact they occupy insignificant positions (Table 1).

Table 1. Share of Brands (in pieces) on the Market of Smartphones, Russia [7].

Brand

2016

2017

2018

Samsung

22%

25%

26%

Apple

11%

16%

16%

Honor

1%

5%

15%

Xiaomi

1%

8%

14%

Huawei

3%

6%

6%

Nokia HMD

0%

2%

3%

BQ Russia

2%

2%

3%

DEXP

2%

2%

2%

ASUS

4%

3%

2%

Alcatel

6%

2%

2%

Digma

2%

1%

2%

Fly

6%

4%

2%

Others

41%

24%

9%

It would be advisable to develop this industry in order to replace foreign gadgets with domestic ones. It will also save cash flow in the country, increase the level of GDP of Russia thanks to the export of Russian phones to the world market.

The nucleus of the sixth technological paradigm is nanoelectronics, nanomaterials, nanosystems, nanobiotechnologies, etc. [8]. Thus, in the nearest future it will be possible to make a breakthrough in the field of medicine, education, economics, etc. due to these technologies.

Russian Deputy Prime Minister Sergei Ivanov stated: "If the Russian economy relies on nanotechnology, it will be able to cope faster with the consequences of the global financial crisis" [9]. As noted, the introduction of nanotechnology will allow Russia to reduce the use of natural resources. The most priority industries for the introduction of nanotechnologies are medicine and the militaryindustrial complex.

Speaking about nanotechnology, it is important to note that it is making progress in this direction, although it is not so easy to get away from the catching-up type of development for Russia. So, in 2007, the state corporation "Russian Corporation of Nanotechnologies" was specially created in July 2007, educational programs were implemented to train specialists in nano-, bio-, information and cognitive technologies.

The basic institute for development in the field of high technologies - Rosnano, released a report on its development, from 2007 to 2017. For the period 2007-2017, about 200 billion rubles were invested in the project by Rosnano. At the same time, the total budget of these projects is exceeds 500 billion rubles [10], and electronics, optoelectronics, healthcare, biotechnology, metallurgy, energy, machine building, chemistry are petrochemistry appeear to be the most attractive spheres for investment. Speaking about the achievements in the field of healthcare, the company created the first federal network of diagnostic Centers for Nuclear Medicine in Russia. They were established in 10 cities of the country and examined more than 62,000 patients, and also performed operations to remove benign and malignant tumors in 700 people at the Cyber Knife installation. This is a small number of people compared to the total number of patients. Perhaps the problem is the high cost and inaccessibility of such treatment for the average Russian. It is proposed to attract investments to open additional centers in other cities, improve the skills of doctors, in order to increase local staff, and improve the quality of services offered. This will increase the flow of patients and relieve the burden on specialists, as well as reduce the number of patients in the country, which will lead to an increase in labor resources.

In addition, other projects that were implemented by Rosnano can be noted: Virial LLC, Micron, Optosens and many others. These companies support healthcare by investing in the treatment of cancer and develop nanoformaceutics. This will allow the domestic pharmaceutical market to replace foreign medicines, which will make Russia independent of the medical products of a foreign state. There is a need for the development of nanopharmaceuticals and their distribution in the domestic market.

Along with this, in 2016, the company JSC Monocrystal was the first company in the world that presented a 350-kilogram sapphire manmade crystal. It used the Kiropoulos method according to its own technologies. Sapphire is utilizable in the production of various types of equipment, for example, in the production of LEDs and equipment for solar power, smartphones, tablets, smart camera glasses, fingerprint sensors, and display. The transition to growing larger crystals will allow companies to reduce energy costs, the cost of material, which makes it more easy.

As mentioned, today mobile devices and laptops are widespread. Therefore, this technology is necessary to reduce the costs of consumer electronics companies. The money saved by the producer by redistribution may be used to improve the quality of the goods produced.

Another promising direction in Russia is the production and introduction of composite materials. Since 2014, work on the creation of technology for the manufacture of composite structures from domestic materials has been carried out at Rosatom, at the All-Russian Research Institute of Aviation Materials, Moscow State University. These materials are at the stage of transition to mass production, samples are already being tested. Programms, subprogrammes and "roadmaps" of the federal, regional and corporate format related to the production and use of composite materials have also been developed and are effective. Subprogramme 14 has been developed within the framework of the State programme of the Russian Federation "Development of industry and increasing its competitiveness." "Devel- opment of the production of composite materials in Russia." The main priorities and guidelines for the development of the industry are: the creation of a research and development infrastructure, the opening (using various tools) of large markets for the wide use of composites and the provision of the industry with the necessary financial resources for the mass launch of investment processes and advanced development. The Action Plan (Roadmap) for the Development of the Production of Composite Materials was developed and approved (Government Executive Order of the Russian Federation, July 24, 2013 No. 1307). State regulatory measures implemented within the framework of the roadmap should create the necessary conditions for the formation and development of a modern industry of composite materials capable of competing in domestic and global markets [11].

Observing the dynamics of Russia's oil and gas products, we can conclude that this direction occupies a significant percentage of GDP. Consequently, the main specialization of the country is the oil industry. Novomet Perm Company creates oil production equipment using nanostructured coatings. Electric centrifugal submersible pumping plants of this company occupy a leading position in the world market due to their reliability and power consumption. The company ranks second in market share in Russia (23%) and 7th in the world (2.3%) [12].

The production of stainless pipes, the creation of new production sites for the production of a wide range of stainless pipes and stamped parts for pipelines was carried out as part of a joint project of two large enterprises RUSNANO JSC and ChelPipe PJSC. Based on the above, it follows that Russia needs to continue an active policy to improve oil and gas production and processing technologies, which will reduce production costs and time.

Thus, Russia has great potential in the development and transition to the sixth technological framework. However, there are still a number of issues that need to be addressed. Nano-, biotechnology, digital economy and innovation will allow the country to reduce the time ahead of the world's leading powers.

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