Abstract: The object of the study is the humanitarian aspects of ensuring national security in the context of providing medical care to migrants. The subject is associated with the development of a system of mutual settlements for medical care to labor migrants between the Russian Federation and labor-exporting countries. The authors examine in detail the issues related to financial support for the provision of medical care to labor migrants, taking into account their unification into two groups: legal and illegal. The authors propose modernizing the legislation taking into account the minimization of financial risks and imposing the obligation to pay for medical care on the government bodies of the country from which the corresponding migrant arrived. A conclusion is made about the presence of not only direct, but also indirect effects, which, first of all, are associated with ensuring the achievement of the national development goals of the Russian Federation for the period up to 2030. Мethods: data analysis and synthesis, induction and deduction, graphic tools. Scientific novelty: the author's recommendations on the organization of a system of mutual settlements for medical care to labor migrants between the Russian Federation and labor exporting countries. A conclusion is made on the need to organize it taking into account the existing problems of financial support for the provision of medical care in the context of legal and illegal migrants. The authors propose to form statistics on the amount of expenditures of the budgets of the Russian Federation on the provision of medical care to labor migrants. The presented results will be in demand by the President of the Russian Federation, the Government of Russia and the Ministry of Health of Russia.

Abstract: The object of the study is the compulsory medical insurance system in the Russian Federation. The subject is the reduction of idle money in the compulsory medical insurance system. The authors conducted a financial justification for assessing the scale of one of the idle turnovers associated with the counter movement of funds in the compulsory medical insurance system: when paying insurance premiums for compulsory medical insurance of persons employed in medical organizations and forming tariffs for the provision of medical services (the cost of which includes wages with accruals for payments for wages, the share of which in some cases exceeds 90%). Particular attention is paid to assessing the volume of financial support for the implementation of the author's recommendations, which has its own specific nuances in comparison with the financial mechanism for implementing the current practice of preferential tariffs for compulsory medical insurance.
The authors used the following set of research methods: deduction, structural and dynamic analysis, synthesis, comparison, graphical tools. Scientific novelty is associated with insufficient study in domestic and foreign scientific literature of issues related to reducing the number of idle speeds. It was revealed that in 2022, at least 64.89 billion rubles are accounted for by the payment of insurance premiums for compulsory medical insurance of employees of medical organizations (which is more than 2.4 billion rubles higher than in 2021). The implementation of the author's proposals will not require additional interbudgetary transfers from the federal budget. The results obtained will be useful for practical use in the activities of the Federal Assembly of the Russian Federation, the Government of Russia, the Ministry of Health of the Russian Federation, as well as medical organizations in the framework of making and implementing decisions on the modernization of the compulsory medical insurance system.

Abstract: The object of the study is the taxation of income and property of individuals. The subject of the study is the socially fair improvement of taxation of income and property of individuals. The article presents specific recommendations for socially fair improvement of taxation of income and property of individuals in the Russian Federation. Particular attention is paid to the substantiation of the proposal to introduce a progressive tax scale for personal income tax. The article presents recommendations aimed at increasing the income of regional and local budgets from the collection of the taxes in question, as well as increasing the tax culture of citizens and reducing the number of road accidents.
When conducting the research, the author used methods of analysis and synthesis of data (in different forms), induction and deduction.
The scientific novelty is associated with the recommendations developed by the author for socially fair improvement of taxation of income and property of individuals in the Russian Federation, which meets the national development goals of the state for the period until 2030 and the list of instructions for the implementation of the Address to the Federal Assembly of the Russian Federation. The author’s special contribution to the study of the topic is the author’s proposed scale of progressive taxation of personal income (assuming the use of tax rates in the range of 13%–21%), the practical implementation of which will allow mobilizing about 1 trillion rubles. Recommendations for modernizing the taxation of property of individuals (including land and transport) have also been formulated. The materials of this study can be used in the practical activities of the Government of Russia, the Ministry of Finance of Russia, the Federal Tax Service, the Federal Assembly of the Russian Federation, as well as in organizations of higher and secondary vocational education.

Abstract: The subject of the study is a comparison of funding sources for public health care in OECD countries. The authors consider in detail the sources of financial support for the implementation of state guarantees for the provision of free medical care to citizens: transfers from state internal revenues (primarily general taxes: mandatory payments that do not have a target link) and insurance premiums (mandatory payments with a specific target link). The authors grouped the OECD countries depending on the share of sources of financial support for the implementation of state guarantees for the provision of free medical care to citizens. Particular attention is paid to the advantages and disadvantages of insurance and budgetary financial mechanisms for financial support for the implementation of state guarantees for the provision of free medical care. The main conclusions based on the results of the study are as follows: in the modern world, issues of improving the healthcare system as one of the key factors in improving the quality of life of citizens are being actively raised; no matter how actively the budgetary financial mechanism is currently used in the country, its use by public authorities in OECD countries is constantly increasing; the use of the budgetary financial mechanism, despite the existing shortcomings, has a number of advantages compared to the insurance one (primarily, due to the smaller direct impact during periods of reduction in the number of employees and wages, as well as economies of scale in the administration of revenues in the form of general taxes compared to insurance contributions). The results obtained can be used in the practical activities of the Federal Assembly of the Russian Federation, the Government of Russia, the Federal Compulsory Medical Insurance Fund, as well as public authorities from other countries when modernizing the state policy in the field of healthcare.

Abstract: The object of the study is the health care systems of the OECD countries. The subject of the study is voluntary health insurance in OECD countries. The purpose of the study is to identify trends and parameters for the development of voluntary health insurance in OECD countries. Within the framework of this scientific study, methods of data analysis and synthesis, their grouping and graphical interpretation were used. In the text of the article, the author points to the current trends and development parameters of voluntary health insurance in the OECD countries. Particular attention is paid to identifying countries with a high level of coverage of voluntary health insurance by the population, as well as assessing the socio-economic indicators of OECD countries in terms of levels of development of voluntary health insurance. The main conclusions of the study are related to the impact of the development of the voluntary health insurance system on the growth of life expectancy as one of the key components of the quality of life. A special scientific novelty is the obtained comparative grouping of countries depending on the level of development of voluntary medical insurance. Countries with a high level of voluntary health insurance coverage include Australia (54%), Canada (68%), Ireland (47%), Slovenia (89.8%). The results obtained in the course of the study are a good methodological basis for improving the healthcare system in the Russian Federation in the context of achieving the national development goals of our state until 2030, determined by the President of Russia in July 2020.

Abstract: The subject of the study is the sources of financial support for state guarantees of free medical care to citizens in the Russian Federation. Particular attention is paid to the analysis of the composition and structure of the financial support of state guarantees of free medical care to citizens (including the volume of contributions received by the budget of the Federal Compulsory Medical Insurance Fund for working citizens and for non-working citizens). The authors also assessed the potential volume of MHIF budget revenues from the payment of insurance premiums and compared the results obtained with actual data. Research methods used: structural and dynamic analysis, synthesis, comparison, as well as graphical presentation of the results obtained.
Based on the results of the study, it was revealed that contributions for the non-working population are paid from regional budgets. Taken together with the use of funds from the federal budget for the implementation of the program of state guarantees for the provision of free medical care to citizens, this allows us to conclude that the budgetary financial mechanism is predominantly used in financial support for the implementation of state guarantees of free medical care to citizens in Russia. In order to maximize the volume of funds for solving problems in the field of healthcare, as well as ensuring their more efficient use, the authors propose expanding the list of objects subject to insurance premiums, as well as a more reasonable approach to establishing various preferential regimes that reduce the volume of budget revenues of the Federal Compulsory Health Insurance Fund. The author’s calculations showed that the actual revenues of the MHIF budget are approximately half of the potential ones.

Abstract:  
The author examines in detail the typology of the political cultures of G. Almond and S. Verba, and presents the content of a survey developed on its basis, consisting of 14 open and closed questions.
 
Particular attention is given to the results of the survey (April 2012, October 2013, November 2014 and February 2015) of the young generation of modern Russia on the basis of original survey to determine the typology of political culture of G. Almond and S. Verba.
 
The methodological framework consists of the following methods: surveys in the form of a questionnaire, a comparative, quantitative and critical analysis; synthesis, generalization, classification, historical and logical methods, as well as a graphical method (table) for visual display of the results of the study.
 
The conducted survey of the Russian youth in 2012-2015, based on the developed questionnaire, revealed that the younger generation of modern Russia has inherent patriarchal and loyal traits. The study of the political culture has shown that today's youth is not indifferent towards the future of Russia and the political process. Many young people see themselves as active participants in these processes, understand the importance of active political position, but some underestimate the inherent rationality and responsibility.
 
Based on the results of this research, the author proposes measures aimed at developing the Russian youth political culture of participation, and increasing its electoral activity. At the same time, it is necessary to consolidate efforts of family, state, municipal authorities, and civil society with the use of modern information technologies and means of communication, taking into account the international experience, the historical development of the Russian state, as well as the interests and initiatives of young people.
 

Abstract:  
The author examines in detail the typology of the political cultures of G. Almond and S. Verba, and presents the content of a survey developed on its basis, consisting of 14 open and closed questions.
 
Particular attention is given to the results of the survey (April 2012, October 2013, November 2014 and February 2015) of the young generation of modern Russia on the basis of original survey to determine the typology of political culture of G. Almond and S. Verba.
 
The methodological framework consists of the following methods: surveys in the form of a questionnaire, a comparative, quantitative and critical analysis; synthesis, generalization, classification, historical and logical methods, as well as a graphical method (table) for visual display of the results of the study.
 
The conducted survey of the Russian youth in 2012-2015, based on the developed questionnaire, revealed that the younger generation of modern Russia has inherent patriarchal and loyal traits. The study of the political culture has shown that today's youth is not indifferent towards the future of Russia and the political process. Many young people see themselves as active participants in these processes, understand the importance of active political position, but some underestimate the inherent rationality and responsibility.
 
Based on the results of this research, the author proposes measures aimed at developing the Russian youth political culture of participation, and increasing its electoral activity. At the same time, it is necessary to consolidate efforts of family, state, municipal authorities, and civil society with the use of modern information technologies and means of communication, taking into account the international experience, the historical development of the Russian state, as well as the interests and initiatives of young people.
 

Abstract: The object of the study is the demographic policy as an important factor of the national security. The subject of the study is the demographic situation in the Russian Federation.The author examines in detail the demographic situation in the whole of the Russian Federation and in the regional context, the role of the mother justifies the capital as a method of improving the demographic situation in the Russian Federation.Particular attention is paid to the calculation of the integral index of the demographic development of the regions on the basis of the proposed methodology, developed taking into account the guidelines in the Decree of the President of the Russian Federation of 07.05.2012, and the concept of long-term socio-economic development of the Russian Federation for the period till 2020, Concept of the State Family Policy in the Russian Federation until 2025 and the Concept of Demographic Policy of the Russian Federation for the period up to 2025.The methodological basis is based on scientific methods, and in the special (financial, economic and statistics), as well as the principles of consistency and objectivity.The novelty of the study is the author of the proposed methodology for calculating the integral index of the demographic development of the Russian Federation to assess the demographic situation in the Russian regions.The practical significance of the research results is the possibility of their use for making concrete decisions on the modernization of social and economic processes of public authorities, as well as the use of student and faculty community in the educational process in higher and secondary special educational institutions.

Abstract: The object of the research is the municipal district 'Kaluga City'. The subject of the research is the process of raising funds and financial management at the local level. The purpose of the research is to analyze the financial management at the local level and to develop directions for reinforcing the financial basis of a municipal district based on the example of the Municipal District 'Kaluga City'. The author f the article pays special attention to the theoretical grounds of financial management as well as analysis of the mechanism of raising revenues and expenditures in the system of local financial management in the municipal district 'Kaluga City'. The following methods of economic research have been used: abstract-logical, economic-statistical methods, systematization method, analysis of actual documentation, empirical analysis, elements of structure functional analysis as well as methods of collection and analysis of information. The following problems have been determined in the course of the research: low level of the financial expalanation of decisions, high dependence of local budgets on the financial support received from other budgets of the Russian Federation, unclear budgetary policies, low interest of the administration of municipal districts in the region's development, disrepancy between profitable sources and expenditure powers of municipal units. 

Abstract: The object of the study is the financial mechanism of the road sector at various levels of government. The subject of the study is the financial and economic relations arising in the process of raising road funds. The author examines such aspects as the legal basis for the functioning of road funds in Russia and the history of road funds in Russian and foreign experience of road financing. Particular attention is paid to public private partnerships, as foreign and domestic practice shows that this tool is an effective way of financial support of public road facilities. In the course of the research and presentation of the material the following methodological approaches have been used: general scientific (system and materialistic) methods and specific research methods (analysis, synthesis and system comparison).  The scientific novelty of the research is caused by the fact that the author has developed recommendations and proposals in improving the financial security of road facilities. The study leads to several conclusions. Firstly, the legal basis for the functioning of road funds is established by Article 179.4 of the RF Budget Code. Road funds are created in Russia at the federal, regional and municipal levels. Secondly, financial support of the road sector through developing road funds is quite popular in the world. The main conclusion of the research is that the road funds should not be the sole source of funding for the road sector in our country, there is a certain need for additional sources.

Abstract: The object of research is the system of health care financing in the Russian Federation. The subject of the study is organizational and economic relations arising in the process of ensuring the financial health. Particular attention is paid to the analysis of the relationship between the level of public health and the economy of the state, considering it in two basic aspects (the impact of the health of citizens and the health care system on the welfare of the population and the economy, the impact of economic development of society on health and health care). In the process of learning and processing materials for the research results the following economic research methods were used: the abstract-logical method of expert assessments, elements of structure-function analysis and statistical and mathematical methods. Based on the results of the study the authors concluded that under current conditions the term "health care system" farther away from the framework defined by the concept of "the system of diagnosis and treatment." Currently topical health problems include development of healthy lifestyle, comfortable environment and creating conditions for effective work and leisure that will prevent the development of diseases, especially those that cause premature death and disability of the population. At the same time, the private health care system is actively developing. This is the system created by legal entities and individual health care organizations, pharmaceutical organizations and other organizations active in the field of health care.

Abstract: The object of the reserch is the government debt of the Russian Federation. The subject of research is the definition, types and forms of debt obligations of the Russian regions. In this article the author has analyzed theoretical and practical aspects of the government debt management at the regional level in terms of existing types and forms of debt taking into account economic science terminological apparatus on the matter as well as the current social and economic situation. Particular attention is paid to the diversity of approaches to the principles on the basis of the debt policy at the regional level in the Russian Federation. The following methods were used in the course of the research: abstract-logical method of classification, analysis of the actual documentation, empirical analysius and elements of structure-function analysis, as well as methods of collecting and analyzing information.The results of the research allowed to conclude that the management of the government debt of the Russian Federation constituents shall extend to all financial commitments issued by the regional authorities. It is an integral part of the overall fiscal policy in the region. There can be no government debt management of the Russian Federation apart from planning and execution of the Russian Federation budget. Therefore, the management of the government debt of the Russian Federation is one of the most important elements of public policy. Moreover, the debt policy is based on the principles of the single debt policy, transparency and consistency, risk minimization, urgency and economic efficiency, legitimacy and liability, information disclosure and publicity. 

Abstract: The object of research is the Russian youth, the subject - its political culture.The author examines in detail the substantive part of the typology of political cultures G. Almond and S. Verba, represented in the famous treatise «The Civic Culture: Political Attitudes and Democracy in Five Nations».Particular attention is paid to the results of surveys of the young generation of modern Russia in February and March 2015 on the basis of self-developed questionnaire to determine the political culture of the typology of G. Almond and S. Verba.Methodological basis based on the following methods: surveys in the form of a questionnaire, a comparative. quantitative and critical analysis, synthesis, generalization, classification, historical and logical methods, as well as a graphical way (in a table) for visual display of the results of the study.Russian youth survey conducted in February and March 2015, based on the developed questionnaire showed that the younger generation of modern Russia and inherent patriarchal poddanichesky types. Attempted study political culture has shown that today's younger generation is not indifferent to the future of Russia and processes in our political system. Many young people see themselves as active participants in these processes, understand the importance of active political position, but some underestimate the inherent rationality and responsibility.Based on the results of research it was proposed measures aimed at developing the Russian youth political culture of participation, increasing its electoral activity. At the same time, it is necessary to consolidate efforts of family, state and municipal authorities, civil society with the use of modern information technologies and means of communication, taking into account the international experience, the historical development of the Russian state, the interests and initiatives of young people.

Abstract: The object of the research is the Russian youth, the subject is its political culture.The author examines in detail the typology of political cultures suggested by G.Almond and S.Verba, as well as domestic and international experience in the field of promoting participation in elections among the youth.
Particular attention is paid to the results of the surveys (conducted in April 2012, October 2013 and November 2014) of the young generation of contemporary Russia on the basis of self-elaborated questionnaire in order to determine the political culture according to the typology suggested by G.Almond and S.Verba.
Methodological foundation is based on the following methods: surveys in the form of a questionnaire; comparative, quantitative and critical analysis; synthesis; generalisation; classification, historical and logical methods, as well as graphical method (in the form of a table) for the visual display of the results of the research. The surveys of the Russian youth conducted in 2012-2014 on the basis of the created questionnaire showed that the patriarchal and subject types are inherent to the younger generation of contemporary Russia. The study on political culture showed that today's younger generation is not indifferent to the future of Russia and the processes in our political system. Many young people see themselves as active participants of these processes, they understand the significance of active political position, but somewhat underestimate its inherent rationality and responsibility.
The obtained results of the study create a basis to propose measures aimed at developing the political culture of participation among the Russian youth, increasing its electoral activity. At the same time, it is necessary to consolidate the efforts of the family, state and municipal authorities, civil society institutions, using modern information and communication technologies, taking into account international experience, the historical development of the Russian state, the interests and initiatives of the youth.

Abstract: The subject of the study is social and economic relations that have to do with taxation of individuals’ incomes. The article examines the scale of taxation of individuals’ incomes currently applied in Russia.
The author gives a detailed analysis of the world’s experience in this issue through the examples of Austria, Germany and Luxemburg, of several peculiarities of the historic development of this sphere and of opinions of several economists, politicians and other experts. He also gives scientific substantiation of the suggested scale of taxation of individuals’ incomes.
The author attaches special attention to the role of personal income tax in forming the income basis of regional budgets in the context of remaining risks of their poor balancing.
The methodological basis of the author’s study are both general scientific methods (analysis, comparison, measurement) and special ones (economic, mathematical and statistic).
The main conclusions of the study are as follows. More than 1/8of employees in Russia (12.8%) receive wages or salaries lower than 9,000 rubles (which approximately equals $ 176.5) per month, and it would be socially unjust to impose any incomes on them. For this purpose, amendments should be introduced in § 1 of Article 224 of the Revenue Code of the Russian Federation, in order to free this group of population from any taxations (through introducing a zero rate of interest for them). For individuals with wages or salaries not larger than 17,000 rubles (appr.$ 333) per month, a 10% incentive rate should be introduced.
The novelty of the author’s approach is the suggestion of a scale of taxation of individuals that is based not only on the fiscal function, but on principles of social justice as well. The practical significance of the results of the study is the possibility for experts of governmental institutions to use them in making concrete decisions on modernization of social and economic processes, as well as for lecturers and students of secondary and higher educational institutions to use them in their academic activities.  

Abstract: The object of the research is a single budget account. The subject of the research includes theoretical and methodological aspects of the single budget account. The author examines the methodological principles of the single treasury account as well as opportunities of the Federal Treasury in a single treasury account during the transition to a new information technology (related to the arrangement of the centralized operational control over the time and transfer of funds to recipients, prompt preparation of all reported data for the execution of the expenditure part of the federal budget in the territory of the Russian Federation, etc.). Particular attention is paid to existing approaches to the contents of the technologies of the single treasure account. In her research the author has applied the following methodological approaches: general scientific (systems and materialistic) methodologies and scientific research methods (analysis, synthesis and system comparison). The main conclusion of the research is related to the creation of actual preconditions for effective management of the single treasure account and benefits associated with the introduction of the single treasury account in conjunction with the activities of preliminary and current control over the targeted use of funds. The novelty of the research is caused by the fact that the author has studied the poorly studied question about the nature and significance of the single treasury account of the budget under modern conditions. The results can be used by the treasury and financial bodies.

Abstract: The object of study is the national debt at the regional level. The subject of research is a model of public debt management in the region. Particular attention is paid to both theoretical and practical basics of public debt management at the regional level in the light of economic science terminological apparatus for the study questions the current socio-economic realities, as well as existing international experience (Germany, France). And studied the structure of the list of debt of regional authorities in the context of the hierarchy of territorial-administrative units. During research following methods were used in the abstract-logical method of classification, analysis of the actual documentation, empirical techniques used structural-functional analysis, and such methods of collecting and analyzing information.The study concluded that each country has its own legal structure of the list of debt of regional authorities. The most important factor is the structure of the hierarchy of territorial administrative units within the state - whether carried out by local management entities exclusively through the higher regions, which in turn are subject to the central government of the country or the local authorities directly subordinate to the central government. In Germany, local education do not even have the constitutional guarantees of its existence and are subject to State Governments are responsible to the central federal government. Fundamentally different device is France, where all four levels of administrative and territorial authorities have no subordinate relations between them, and managed directly by the central administration of the country.

Abstract: The subject analyzed in the article is economic cooperation between Russia and Kazakhstan, from the point of view of export and import, in 2004 – 2013.
The author attaches especial attention to cooperation between Russia and Kazakhstan within the framework of the Eurasian Economic Union (an alliance for economic cooperation between Russia, Belarus, Kazakhstan and Armenia), a treaty about the creation of which was signed in May of 2014 in Kazakhstan’s capital Astana.
In his analysis, the author uses both general economic methods (analysis, synthesis, calculation) and special (economical-mathematical and statistical) methods.
The scientific novelty of the article lies in the results achieved from a detailed analysis of mutual trade between Russia and Kazakhstan within a long period of time – from 2004 to 2013. The author also estimates the prospects of the two countries’ social and economic cooperation within the framework of the Eurasian Economic Union.

Abstract: The object of the research is the mechanism of the federal authorities financing.The subject of the research includes the financial relations developing in the federal bodies of state power over the formation and use of budgetary funds.The author studies the features of the formation and the efficient use of financial resources of the federal authorities and evaluation of the quality of public services.The article considers the problem of the mechanism of financial support of a public authority (for example, the Federal Bailiffs' Service of Russia). Particular attention is paid to the analysis of financial activity of the Federal Bailiffs' Service with the aim to identify the problems and trends in the use of financial resources of the federal authorities.The author uses the following methodological approaches: the general scientific (systems, materialistic) and the methods of scientific cognition (analysis, synthesis, system comparisons).In the result of a quantitative analysis of graduate students' readiness for the public service on the basis of a sample survey of 200 senior students of two higher education institutions in the city of Kaluga (the Financial University under the Government of the Russian Federation and the Russian Presidential Academy of National Economy and Public Administration) the author concludes that students are only interested in the wage rate on public service. The  3/4 of the students could not answer the question "what do you think will help you realize your public service ambitions fully?".The author comes to the conclusion about the necessity to improve the legislation about law enforcement and the bailiffs' service in terms of the bailiffs' workload, their rights and responsibilities, and other criteria. 

Abstract: The subject of the article is self-taxation of individuals as a promising source of income for regional budgets.
The author analyzes theoretical, legal and practical aspects and conditions of use of self-taxation of individuals in the formation of regional budgets in Russia at the present level of the country’s economic development.
Some special attention is attached to local peculiarities of the use of self-taxation in municipalities within Russia.
The methodological basis of the article combines both scientific methods (analysis, synthesis, comparing, measuring) and special ones (economic, mathematical and statistic).
The key conclusion of the article is as follows: in order to solve the existing problems in the regions that form Russia and strengthen the effectiveness of the government’s budget policy, on condition of simplifying and perfecting the current legislation, self-taxation of individuals may become an important and indispensable source of revenues of any municipal structure.
The novelty of the article is that it examines a little-studied issue of using the means of self-taxation of individuals while forming the revenues of municipal structures in Russia.
The practical significance of the results of the study is that they may be used by federal and municipal authorities while making concrete decisions aimed at modernizing the social and economic development, as well as by students and teachers in universities and colleges.

Abstract: The object of the present research is the accounts payable and receivable, the subject of the research is the features of debt management at the country and microeconomic levels.Particular attention is paid to the possibility of using modern debt management techniques debt at the macroeconomic level and in the practice of individual organizations. In her article Kuznetsova provides the results of the analysis of debt management at CJSС "Laytkom Service" for 2012 - 2013 years and the mechanisms of management of accounts receivable and accounts payable. The author also describes the procedure that is used for accounting debt repayment operations at "Laytkom Service". 
In the course of her research Kuznetsova has used the methods of literature review, analysis and synthesis, tabular procedure and the method of comparison.
The study found that in the practice of public debt management it is recommended to use the principles of the single debt policy, transparency and consistency, risk minimization, unconditionality, urgency, economic efficiency, legitimacy and accountability фтв disclosure. Based on this provision, the author develops recommendatinos on effective management of accounts receivable and accounts payable at CJSC "Laytkom service." In conclusion, the author notes that it would preserve the solvency and financial stability of the organization and promote social and economic development of the Russian state.