Problematic issues of implementation of measures of state support of russian organizations of radio-electronic industry

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Abstract

The purpose of the research. The implementation of state support for Russian radio-electronic industry organizations is one of the most important areas of state activity in the current political and economic situation, when the creation of innovative and import-substituting products is becoming very relevant. State support is necessary in the context of the application of harsh sanctions against Russia by unfriendly countries, the violation of well-established logistics ties and should help increase the share of products produced in Russia, stimulate the disclosure of scientific and technical potential of highly qualified workers. The purpose of the study is to identify problems that arise in the organizations of the industry under study when receiving budget allocations allocated from the federal budget of the Russian Federation as measures of state support, and to develop recommendations that contribute to their solution.

Conclusions. As a result of the conducted research, a conclusion was made about the importance of state support measures, the most typical problems were identified, for the effective implementation of which the process of preparing reports by recipients of subsidies containing financial indicators and indicators of the effectiveness of the implementation of a complex project, and control measures for checking documentation should be optimized. The rationalization of the above processes involves the regulation of verification procedures for reporting, including the refinement of methodological support tools, as well as the introduction of measures to minimize the risks of non-detection of technical and other errors in the reporting materials provided. One of the results of the study is the modernization of the control system, taking into account the use of a risk-based approach and international experience in the examination of reporting. The study proves that the changes should affect the process of information and analytical support for obtaining state support measures, and, of course, raising the level of awareness and awareness of personnel responsible for the formation of a package of documents submitted to the executive authorities. To this end, the article touches on the procedure for preparing the necessary information to receive state support, an analysis of the documentation of reporting materials is carried out. Achieving the goals of public financing is possible only in conditions of synergy on the part of all participants in the budget process, combining both the presentation of high-quality information in the reporting materials confirming the intended use of the subsidy, and the improvement of control procedures while minimizing labor costs for the verification of reporting.

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About the authors

Irina F. Vetrova

Financial University under the Government of the Russian Federation

Author for correspondence.
Email: IFVetrova@fa.ru
ORCID iD: 0000-0003-1955-9712

Associate Professor, Professor of the Audit and Corporate Reporting Department, Faculty of Taxes, Audit and Business Analysis, Chief Researcher of the Center for Scientific Research and Strategic Consulting of the Faculty of Taxes, Audit and Business Analysis

Russian Federation, Moscow

Anna Yu. Melnichenko

LLC «Financial Group»

Email: amelnichenko@yandex.ru

Leading specialist of the Department of Special Audits and Consulting

Russian Federation, Moscow

References

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