Financial Journal №4 (50) July-August 2019

DOI: 10.31107/2075-1990-2019-4

 

                Contents

Financial System. Non-State Pension Funds

G.F. Fatkhlislamova 
Competition Among Non-State Pension Funds in the Russian Pension Market ..... 9

Social Sphere Finance. Maternity Capital

L.A. Kormishkina, L.P. Koroleva
The Maternity Capital as a Tool of State Redistribution Policy ..... 24

Government Finance. National Projects

M.I. Kudelich
Regulatory Requirements System for Estimation of National Projects Efficiency: Current Problems..... 36

Financial Market. Mergers and Acquisitions

G.E. Besstremyannaya
Strategies for Growth Through Mergers and Acquisitions: Evidence From Russian Companies ..... 50

State Audit

V.V. Klimanov, S.M. Kazakova, A.A. Mikhaylova
Functions of Supreme Audit Institutions in Russia and Foreign Countries ..... 60

Macroeconomic Modeling

E.V. Anufrieva
Influence of Macroeconomic Factors on the Return of Russian Stock Exchange Indices ..... 75

Accounting

O.N. Kuznetsova
Accounting and Control of Doubtful Debts Reserves ..... 88

Banking System

N.G. Filatova
Improving the Credit Rating of Loan Recipients Implementing Long-Term Investment Projects ..... 102

А.А. Tishchenko
Perception of the Term “Collateral Portfolio”: Modern Aspect ..... 116