Finansovyj žhurnal — Financial Journal

2010 - 2025

Current editor(s): Vladimir S. Nazarov

From Financial Research Institute, Moscow 125375, Russia
Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().

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2010, issue 4

Interagency Special Purpose Programs pp. 5-14

Alekhin Boris I.

The Russian Stock Market: Can it Demonstrate Efficiency, albeit on a Small Scale? pp. 15-24

Kavalenya Leonid N.

Russian Capital Flight: the Scope of the Problem pp. 25-34

Chuvakhina Larisa G.

Tax Avoidance: an Inescapable Evil or an Issue for the Controllers to Solve? pp. 35-46

Shapovalova Karina R.

Creative Accounting: from the Practical Use to the Theoretical Concept pp. 47-56

Dirkova Elena Yu.

Market in Forest Products and Resources in Russia: the Development Trend pp. 57-66

Nikolaichuk Aleksandr A.

An Optimal Loan Plan for Businesses pp. 67-74

Ruzhitsky Vladimir Ye.

A Look into the Bankruptcy Forecasting Models pp. 75-86

Bekreneva Vera A.

The Main Tools Used in the Result-Oriented Budgeting and the Goals-Tasks-Performance Indicators Model pp. 87-94

Grishina Elena Ye. and Olesya Feoktistova

All-Russia Population Census 2010: the Methodological Foundation pp. 95-106

Kachanova Nina N.

Business Company Value Assessment in M&A Deals pp. 107-114

Sokolsky Artyom A.

Factor Analysis of the Indicators that Mark the Interaction between the Research and Industrial Components of the National Innovation Introduction Program pp. 115-122

Alexander Snegirev

Small Business: the Defining Criteria and the Tax Exemptions pp. 123-134

Danilkevich Mikhail A.

France: Pension System Reform pp. 135-142

Galishnikova Ekaterina V.

Taxation of Not-for-Profit Organizations pp. 143-150

Soshnikova Antonina V.

Financial Literacy Seen as Part of the Human Capital and a Factor Contributing to the Social and Economic Development pp. 151-158

Ryzhanovskaya Lyudmila Yu.

Differentiated Instruction in Mathematics pp. 159-166

Drobysheva Irina V.

Life and Work of Mikhail Lomonosov pp. 167-174

Obukhov Nikolai P.

2010, issue 3

Program-Based Budgeting: the Goals, the Methods and the Classification pp. 5-18

Afanasiev Mstislav P., Alekhin Boris I., Kravchenko Anna I. and Pavel Kradinov

Russia and the WTO. Membership Seeking Issues and the Prospects for the Newcomer pp. 19-30

Chuvakhina Larisa G.

Budget Expenditure Use Efficiency: the Comparative Analysis and the Approaches to the Efficiency Assessment pp. 31-44

Belenchuk Anna A.

Catching-Up Strategies as a Factor that Contributes to Economic Growth in Russia pp. 45-56

Obukhov Nikolai P.

The Errors in the Profit Tax-Related Forecasts pp. 57-68

Karev Mikhail A.

The Chinese Foreign Exchange Policy and the Global Investment Process pp. 69-78

Ponomarev Aleksandr V.

The Russian Extraction Tax Differentiation as a Factor in Making Gas Production Sector Projects More Attractive for Investors pp. 79-86

Belov Kirill O. and Ignatenko Yevgeniya S.

IAS-Based Accounting and the Hedging Efficiency pp. 87-96

Konkova Yekaterina A.

Structural Analysis and Synthesis Used for Managing Companies’ Competitiveness pp. 97-106

Glukhova Lyudmila V.

Transfer Pricing in the Holdings pp. 107-116

Serdyukova Natalya V.

State Special Purpose Budget Planning Programs and the State Financial Control: the Efficiency Assessment Issue pp. 117-126

Zakharov Konstantin Ye.

The Methodologies of the «Network» Law: What are the Prospects of Finding a Solution to the Tax Collection Problem? pp. 127-136

Goloskokov Leonid V.

Intracompany Financial Control pp. 137-146

Ovsyannikov Lev N.

Risk Management and the Financial Markets pp. 147-152

Tarakanov Sergey I.

The Phenomenological Method in the History of the Russian Legal Philosophy pp. 153-158

Albov Aleksey P.

The Financial Literacy and the Financial Standing of the Individual Households and Individuals pp. 159-166

Stolyarova A. A.

Economic Socialization of Individuals from Different Age Groups pp. 167-170

Patsakula Irina I.

2010, issue 2

Innovations-Based Development as a High Way Out of the Crisis pp. 5-18

Obukhov N.

The Russian Tax Policy: the State Budget Revenue Growth Prospects pp. 19-28

Malis N. and Gorsky I.

The European Union Insolvency Recognition Procedure pp. 29-38

Prof. Dr. Hanno Beck and Prof. Dr. Dirk Wentzel

The Interdependency of the Russian Security Market and the Macroeconomic Indicators and International Market Indexes pp. 39-50

Zhukov P. and Isaakyan O.

Formation of a Table of Charges based on Forecast Made of the Housing and Utilities Sector Organizations’ Financing Requirements pp. 51-60

Gagarina S.

State Financial Control: the Approaches towards the Efficiency Level Assessment pp. 61-72

Zakharov K.

On Security as an Economic Category pp. 73-84

Pospelov D.

Goodwill and Business Connections as a Contribution into the Operations of a Joint Adventure pp. 85-94

Dirkova E.

Managerial Accounting Audit as a Tool Used to Improve the Business Operational Practices pp. 95-104

Yegorova I.

Predictions Made for Two or More Financial Series via the Diagonal Correlations Made to Their Common Past History pp. 105-112

Oseledets V., Oseledets I. and Pospelov D.

Financial Regulation Planning for the Russian High-Technology Sector and its efficiency pp. 113-118

Buravlev A., Serdyukov V. and Serdyukova N.

Commercial Banks’ Loan Policy Formation pp. 119-128

Ternovskaya E. and Novoseltseva M.

The Investment Banking Conceptual Framework Interpretation pp. 129-142

Demchuk O. A.

Development of the Stavropol Region Budget Process pp. 143-150

Khorishko E.

A Role Libraries Play in the Teaching and Learning Process Organized in Postsecondary Schools pp. 151-154

Kozaeva O.

The Russian Financial System: the Historic Independence and Unity of the Monetary and the Exchange Systems pp. 155-164

Polishchuk A.

2010, issue 1

The Fundamentals of the Budget System: the European Dimension pp. 5-10

Afanasyev M.

State Financial Control System Formation Process: the Key Issues pp. 11-24

Ovsyannikov L.

The Audit and the Externalities pp. 25-34

Guttsait E.

Income Tax Revenue Forecasts: the Specifics pp. 35-42

Karev M.

Presumptive Income Tax and the International Best Practices pp. 43-52

Danilkevich M.

Direct Foreign Investment and the Role of Germany in Forming the DFI Flows pp. 53-62

Tatiana Kulakova and Rudnova E.

Amendments to the Accounting and Bookkeeping Law: the Reality and the Expectations pp. 63-70

Dirkova E.

IAAS-Based Hedge Accounting on the Russian Energy Market: the Specifics pp. 71-80

Nikiforova N. and Konkova E.

The Tariff and Customs Regulation and the Russian Foreign Trade in the Globalized Economy pp. 81-88

Putikhin Yu.

Fractoid-Based Financial Organizations’ Structuring pp. 89-96

Semenov A. and Chernyshov L.

Result-Oriented Budgeting: the Strategies and the Prospects pp. 97-106

Belenchuk A.

IPO for the Public: on Investments Made by Physical Entities pp. 107-112

Tarakanov S.

Financial Globalization and the ICT Market pp. 113-128

Kapranova L.

Crisis Management and the Loan Strategies for Industrial Entities pp. 129-136

Buravlev A., Serdyukova N. and Serdyukov V.

Interaction in Foreign Language Teaching in the Economist-Training Universities pp. 137-144

Klimova I. I. and Lizunova N.

The Scholars’ Tasks in Providing Better Theoretical Backing to the Insurance Business Development Plans pp. 149-152

Kolomin E. V.

On Improvement of the Compulsory Health Insurance System pp. 153-156

Arkhipov A.

Up-to-Date Manual on Budget and Budget Issues pp. 157-162

Malis N.