The investment control and audit of industrial projects on the basis of public-private partnership

Makarov I.N.1, Kolesnikov V.V.1, Gudovich G.K.1, Ryazantseva E.A.1
1 Финансовый университет при Правительстве Российской Федерации (Липецкий филиал)

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Journal paper

Russian Journal of Entrepreneurship *
Volume 19, Number 5 (May 2018)
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Makarov, I. N., Kolesnikov, V. V., Gudovich, G. K., & Ryazantseva, E. A. (2018). The investment control and audit of industrial projects on the basis of public-private partnership. Russian Journal of Entrepreneurship, 19(5), 1533-1542. https://doi.org/10.18334/rp.19.5.39122

Abstract:
This publication is a continuation of our research on the problems of analysis, evaluation and audit of the effectiveness of project financing in mixed public-private projects and it focuses on the development of industry criteria for the effectiveness of these projects and the need for periodic review in connection with changes in technology in the sectors and socio-economic realities in the country.

Keywords: public-private partnership, project financing, tax flow, efficiency audit, budget funds

JEL-classification: L32, H20, H71

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References:

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E.I. Ivanova, M.V. Melnik, V.I. Shleynikov (2009). Audit effektivnosti v rynochnoy ekonomike [Audit of efficiency in market economy] Moscow: KNORUS. (in Russian).
I.N. Makarov, S.M. Manasyan (2014). Teoretiko-metodologicheskie osnovy analiza effektivnosti proektov GChP v dobyvayuschey promyshlennosti i TEK strany [Theoretical and methodological foundations of the analysis of efficiency of PPP projects in the mining industry and fuel-and-energy complex of the country]. Russian Journal of Entrepreneurship. (1). 148-163. (in Russian).
Karepina O.I. (2009). Teoretiko-metodologicheskie podkhody k vnedreniyu audita effektivnosti gosudarstvennyh raskhodov [Theoretical and methodological approaches to the implementation of public expenditure efficiency audit]. “Finansovye issledovania”. (1). 36-44. (in Russian).
Makarov I.N., Kolesnikov V.V. (2010). Audit effektivnosti i proizvodstvo opekaemyh blag: vzglyad s pozitsii ekonomicheskoy sotsiodinamiki / I.N. Makarov, V.V. Kolesnikov // Rossiyskoe [Efficiency Audit and Production of Goods in Ward: a View from a Position of Economic Sociodynamics]. Russian Journal of Entrepreneurship. (6). 51-55. (in Russian).
Ryabukhin S.N. (2003). Audit effektivnosti gosudarstvennyh raskhodov v sovremennoy praktike finansovogo kontrolya [Audit of the efficiency of public expenditure in modern practice of financial control]. Finance. (4). 54-56. (in Russian).
Stepashin S.V. (2008). Gosudarstvennyy audit i ekonomika buduschego [State audit and Economics of the future] Moscow: Nauka. (in Russian).

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