Ensuring the financial security of organizations using digital technologies (using the example of the Ministry of Defense of the Russian Federation)
Abstract and keywords
Abstract:
This monograph examines the theoretical and methodological foundations for ensuring the financial security of defense organizations in the Russian Federation amid the systemic impact of corruption risks. It explores the concept of "financial security" as it applies to the defense sector, its place in the state's economic and military security system, and its specific characteristics, owing to the high proportion of budgetary funding, the complexity of cooperation chains, and the secrecy regime. Particular attention is paid to analyzing corruption as a key threat to financial security: it examines the forms of corrupt practices in financial and economic activities, their causal complex, and the consequences for the sustainability of defense organizations and the implementation of state defense programs. It summarizes methodological approaches to assessing financial security and corruption risks (indicator, integral, and risk-based), and proposes a methodology for assessing corruption risks adapted to the defense sector and a system of financial security monitoring indicators. Based on an analysis of anti-corruption practices and current trends in the digital transformation of public administration, this monograph explores areas for improving the financial security mechanism of the Russian Ministry of Defense, including the development of internal controls and internal audit, the integration of anti-corruption procedures into financial processes, and the implementation of distributed ledger technologies and artificial intelligence systems for monitoring financial flows. This monograph is intended for researchers and practitioners, as well as specialists in the fields of financial security, anti-corruption, and military administration, and can also be used in educational settings.

Keywords:
corruption, financial security, digital technologies, defense industry, anti-corruption
Text
Text (PDF): Read Download
References

1. Konstituciya Rossiyskoy Federacii (prinyata vsenarodnym golosovaniem 12.12.1993, s izm. i dop.).

2. Byudzhetnyy kodeks Rossiyskoy Federacii ot 31.07.1998 № 145 FZ (v red. deystv.).

3. Ugolovnyy kodeks Rossiyskoy Federacii ot 13.06.1996 № 63 FZ (v red. deystv.).

4. Federal'nyy zakon ot 25.12.2008 № 273 FZ «O protivodeystvii korrupcii».

5. Federal'nyy zakon ot 05.04.2013 № 44 FZ «O kontraktnoy sisteme v sfere zakupok tovarov, rabot, uslug dlya obespecheniya gosudarstvennyh i municipal'nyh nuzhd».

6. Federal'nyy zakon ot 06.04.2011 № 63 FZ «Ob elektronnoy podpisi».

7. Federal'nyy zakon ot 21.07.1993 № 5485 1 «O gosudarstvennoy tayne».

8. Federal'nyy zakon ot 08.03.2006 № 40 FZ «O ratifikacii Konvencii Organizacii Ob'edinennyh Naciy protiv korrupcii».

9. Federal'nyy zakon ot 31.07.2020 № 248 FZ «O gosudarstvennom kontrole (nadzore) i municipal'nom kontrole v Rossiyskoy Federacii».

10. Federal'nyy zakon ot 30.11.2024 № 419 FZ «O Federal'nom byudzhete na 2025 god i na planovyy period 2026 i 2027 godov».

11. Voennaya doktrina Rossiyskoy Federacii: utv. Prezidentom RF 25.12.2014.

12. Strategiya nacional'noy bezopasnosti Rossiyskoy Federacii (deystvuyuschaya redakciya).

13. Strategiya ekonomicheskoy bezopasnosti Rossiyskoy Federacii na period do 2030 goda: Ukaz Prezidenta RF ot 13.05.2017 № 208.

14. Nacional'naya programma «Cifrovaya ekonomika Rossiyskoy Federacii» (pasport programmy).

15. Plan protivodeystviya korrupcii v Vooruzhennyh Silah Rossiyskoy Federacii na 2024–2026 gody: utv. Ministerstvom oborony RF.

16. Metodicheskie rekomendacii po organizacii vnutrennego kontrolya v federal'nyh organah ispolnitel'noy vlasti. – M.: Minfin Rossii, 2016.

17. Metodicheskie rekomendacii po vyyavleniyu i minimizacii korrupcionnyh riskov pri osuschestvlenii zakupok tovarov, rabot, uslug dlya obespecheniya gosudarstvennyh ili municipal'nyh nuzhd. – M.: Minyust Rossii, 2020.

18. Metodicheskie rekomendacii po provedeniyu ocenki korrupcionnyh riskov v organah gosudarstvennoy vlasti. – M.: Mintrud Rossii, 2014.

19. Materialy Schetnoy palaty Rossiyskoy Federacii o rezul'tatah proverok ispol'zovaniya sredstv federal'nogo byudzheta v oboronnom komplekse (po dannym oficial'nogo sayta).

20. Trebovaniya k voennosluzhaschim po preduprezhdeniyu korystnyh pravonarusheniy // Oficial'nyy sayt Ministerstva oborony Rossiyskoy Federacii.

21. Konvenciya Organizacii Ob'edinennyh Naciy protiv korrupcii (N'yu York, 31 oktyabrya 2003 g.).

22. Council of Europe Criminal Law Convention on Corruption (ETS No. 173).

23. Additional Protocol to the Criminal Law Convention on Corruption (ETS No. 191).

24. OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions.

25. OECD. Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. Paris: OECD, 2021.

26. United Nations Office on Drugs and Crime. Anti Corruption Toolkit. Vienna: UNODC, 2004.

27. United Nations Office on Drugs and Crime. Technical Guide to the United Nations Convention against Corruption. Vienna: UNODC, 2009.

28. United Nations Office on Drugs and Crime. Preventing Corruption in Public Administration: Good Practices in Ensuring Compliance with Article 7 of UNCAC. Vienna: UNODC, 2018.

29. Mechanism for the Review of Implementation of the United Nations Convention against Corruption: Country Review Reports (Russian Federation).

30. Transparency International. Government Defence Integrity Index 2020: Global Report. Berlin: Transparency International, 2020.

31. Transparency International. War and Corruption: International Experience in Defence Sector Governance. Berlin: Transparency International, 2024.

32. Transparency International. Preventing Corruption in the Defence and Security Sector. Berlin: Transparency International, 2019.

33. Integrity Building in Defence Sector: Guidance for Practitioners. Geneva: DCAF, 2019.

34. OECD. Enhancing Integrity in Public Procurement: A Toolbox. Paris: OECD, 2016.

35. Balabanov I.T. Osnovy finansovogo menedzhmenta. M.: Finansy i statistika, 2013.

36. Blank I.A. Finansovyy menedzhment. K.: NIKA Centr, 2011.

37. Bogdanov I.Ya. Korrupciya v Rossii: social'no ekonomicheskie i pravovye aspekty. M.: Yurist, 2001.

38. Butyrskiy E. Yu., Matveev A. V. Matematicheskoe modelirovanie sistem i processov. SPb: Informacionnyy izdatel'skiy uchebno-nauchnyy centr "Strategiya buduschego", 2022. 733 s. ISBN 978-5-4268-0064-9. DOIhttps://doi.org/10.37468/book_011222. EDN CCRIRT.

39. Brighem Yu., Erhardt M. Finansovyy menedzhment. SPb: Piter, 2017.

40. Volzhenkin B.V. Korrupciya: priroda, proyavleniya, protivodeystvie. SPb.: Yuridicheskiy centr Press, 2004.

41. Korrupciya i bor'ba s ney: rol' grazhdanskogo obschestva / Pod red. M.B. Gornogo. SPb.: Aleteya, 2000.

42. Koryakin V.M. Korrupciya v Vooruzhennyh Silah: teoriya i praktika protivodeystviya. M.: Za prava voennosluzhaschih, 2009.

43. Matveev A.V. Metody modelirovaniya i prognozirovaniya. SPb : Sankt-Peterburgskiy universitet GPS MChS Rossii, 2022. 230 s. ISBN 978-5-907116-73-3. EDN IMLKWS.

44. Matveev A.V. Ocenka i upravlenie riskom: Uchebnoe posobie. SPb: Informacionnyy izdatel'skiy uchebno-nauchnyy centr "Strategiya buduschego", 2010. 279 s. ISBN 978-5-4268-0011-3. EDN XNZGVW.

45. Matveev A.V., Burlov V.G., Matveev V.V. Osnovy teorii analiza i upravleniya riskom v chrezvychaynyh situaciyah. SPb: Informacionnyy izdatel'skiy uchebno-nauchnyy centr "Strategiya buduschego", 2003. 407 s. EDN ZBTTWN.

46. Matveev V.V. Protivodeystvie korrupcii: uchebno metodicheskoe posobie. SPb.: Strategiya buduschego, 2013.

47. Metody empiricheskogo issledovaniya v voennoy sociologii. M.: Voenizdat, 2019.

48. Nureev R.M. Ekonomicheskaya bezopasnost' firmy. M.: Norma, 2014.

49. Protivodeystvie korrupcii v Vooruzhennyh Silah Rossiyskoy Federacii: monografiya. M.: NIU VShE, 2018.

50. Razvitie metodologii ocenki finansovoy bezopasnosti organizacii: monografiya. M.: Finansy i statistika, 2021.

51. Rol' stran BRIKS v izmenenii global'noy finansovoy arhitektury: sb. nauch. trudov. 2024. S. 65-73.

52. Sociologicheskie metody v issledovanii ekonomicheskoy bezopasnosti. M.: Infra M, 2020.

53. Sociologiya vooruzhennyh sil: metodologiya i praktika issledovaniy. M.: Yurist, 2018.

54. Scenarnyy analiz v sisteme gosudarstvennogo upravleniya: metodicheskie podhody i praktika primeneniya. M.: RANHiGS, 2020.

55. Stoyanova E.S. Finansovyy menedzhment: teoriya i praktika. M.: Perspektiva, 2019.

56. Strategicheskoe planirovanie i upravlenie riskami v organah gosudarstvennoy vlasti: metodicheskoe posobie. M.: RANHiGS, 2022.

57. Upravlenie ekonomicheskoy bezopasnost'yu predpriyatiya: uchebnik / Pod red. V.K. Senchagova. M.: Delo, 2018.

58. Ekonomicheskaya bezopasnost': uchebnik / Pod red. A.I. Illarionova. M.: Yurayt, 2019.

59. Ekonomicheskaya i finansovaya bezopasnost' biznesa / Pod red. E.A. Oleynikova. M.: Yuniti Dana, 2017.

60. Finansovaya bezopasnost' hozyaystvuyuschih sub'ektov / Pod red. N.V. Baryshnikovoy. M.: Yurayt, 2020.

61. Sheremet A.D., Sayfulin R.S. Metodika finansovogo analiza deyatel'nosti predpriyatiy. M.: INFRA M, 2015.

62. Potrubach N.N., Maksutov R.K. Osnovy ekonomicheskoy bezopasnosti predpriyatiya. M.: Finansy i statistika, 2005.

63. COSO. Internal Control -- Integrated Framework. New York: AICPA, 2013.

64. COSO Enterprise Risk Management -- Integrating with Strategy and Performance. New York: AICPA, 2017.

65. Blockchain in Public Sector: A Global Introduction. OECD, 2021.

66. Barykin S. E., Sergeev S. M., Provotorov V. V. [et al.] Sustainability Analysis of Energy Resources Transport Based on A Digital N-D Logistics Network // Engineered Science. 2024. Vol. 29. P. 1093. DOIhttps://doi.org/10.30919/es1093. EDN WCZBUO.

67. Garanin D. A., Lukashevich N. S., Efimenko S. V. [et al.] Reduction of uncertainty using adaptive modeling under stochastic criteria of information content // Frontiers in Applied Mathematics and Statistics. 2023. Vol. 8. P. 1092156. DOIhttps://doi.org/10.3389/fams.2022.1092156. EDN WUXCXD.

68. Kalinina O., Kapustina I., Buniak V., Golubnichaya G. Economic features of investment nature of energy-saving projects in Russia // E3S Web of Conferences : 2018 International Science Conference on Business Technologies for Sustainable Urban Development, SPbWOSCE 2018, St. Petersburg, 10-12 dekabrya 2018 goda. Vol. 110. St. Petersburg: EDP Sciences, 2019. P. 02089. DOIhttps://doi.org/10.1051/e3sconf/201911002089. EDN AJSLZX.

69. Lukin V.N., Matveev A.V., Musienko T.V. [et al.] Modern risk management strategies: Framework platforms to minimize disaster threats in Eurasian Regions // International Journal of Engineering and Technology(UAE). 2018. Vol. 7, No. 4. P. 320-325. DOIhttps://doi.org/10.14419/ijet.v7i4.38.24493. EDN PWDIDX.

70. Matveev A.V., Shcherbakov O.V., Maximov A.V., Matveev V.V. Theoretical basis for designing integrated security systems of potentially hazardous facilities // International Journal of Applied Engineering Research. 2017. Vol. 12, No. 22. P. 12357-12361. EDN UYDMJE.

71. Matveev V.V., Matveev A.V., Serbulov A. V. Ecological and economic aspects of creating a global environmental management system // E3S Web of Conferences: IV International Scientific and Practical Conference "Sustainable Development and Green Growth on the Innovation Management Platform" (SDGG 2021), Kaliningrad, 27-28 maya 2021 goda. Vol. 291. Kaliningrad: EDP Sciences - Web of Conferences, 2021. P. 02003. DOIhttps://doi.org/10.1051/e3sconf/202129102003. EDN WJWRTN.

72. Naumova E., Buniak V., Golubnichaya G. [et al.] Digital transformation in regional transportation and social infrastructure // E3S Web of Conferences : Key Trends in Transportation Innovation, KTTI 2019, Khabarovsk, 24-26 oktyabrya 2019 goda. Vol. 157. Khabarovsk: EDP Sciences, 2020. P. 05002. DOIhttps://doi.org/10.1051/e3sconf/202015705002. EDN ZLRQGI.

73. Nikiforova V.D., Achba L.V., Nikiforov A.A., Kovalenko A.V. Dialectics of the Processes of Digitization of the Socio-economic System // Digital Economy: Complexity and Variety vs. Rationality, Vladimir, 17-19 aprelya 2019 goda. Vladimir: Springer Nature, 2020. P. 690-697. DOIhttps://doi.org/10.1007/978-3-030-29586-8_80. EDN TOPLTF.

74. Sergeev S.M., Barykin S.E., Burova A.Y. [et al.] Predictive methodology for assessing periodic market fluctuations // Global Challenges of Digital Transformation of Markets. New York : Nova Science Publishers, Inc., 2021. P. 261-272. EDN NCONTK.

75. Voskresenskaya E., Vorona-Slivinskaya L., Achba L. Digital economy: Theoretical and legal enforcement issues in terms of regional aspect // E3S Web of Conferences: Topical Problems of Green Architecture, Civil and Environmental Engineering, TPACEE 2019, Moscow, 20-22 noyabrya 2019 goda. Vol. 164. Moscow: EDP Sciences, 2020. P. 09016. DOIhttps://doi.org/10.1051/e3sconf/202016409016. EDN PUIIPD.

76. Voskresenskaya E., Vorona-Slivinskaya L., Achba L. Strategic priorities for development of housing construction and renovation sector // E3S Web of Conferences: 2018 Topical Problems of Architecture, Civil Engineering and Environmental Economics, TPACEE 2018, Moscow, 03-05 dekabrya 2018 goda. Vol. 91. Moscow: EDP Sciences, 2019. P. 05010. DOIhttps://doi.org/10.1051/e3sconf/20199105010. EDN WVNZVA.

77. Avrashkov L.Ya., Grafova G.F., Grafov A.V., Shahvatova S.A. Finansovaya ocenka urovnya ekonomicheskoy bezopasnosti predpriyatiya // Auditor. 2017. T. 3, № 10. S. 43-52. DOIhttps://doi.org/10.12737/article_59e5b3a9e7d8b0.00620451. EDN ZQIZPF.

78. Aleynikova Yu.V., Matveev V.V. Cifrovaya ekosistema. Analiz primeneniya iskusstvennogo intellekta // Zdorov'e - osnova chelovecheskogo potenciala: problemy i puti ih resheniya. 2020. T. 15, № 3. S. 1480-1487. EDN QQWEAQ.

79. Achba L.V. Ocenka vliyaniya povysheniya stavki po nalogu na pribyl' na nalogovye postupleniya v federal'nyy byudzhet // Ekonomika ustoychivogo razvitiya. 2025. № 2 (62). S. 270-274.

80. Achba L.V. Rol' stran BRIKS v izmenenii global'noy finansovoy arhitektury // Evraziyskoe prostranstvo: ekonomika, pravo, obschestvo. 2025. № 4. S. 7-16.

81. Achba L.V., Leonov V.A. Primenenie iskusstvennogo intellekta v bor'be s nalogovymi pravonarusheniyami // Ekonomika i upravlenie: problemy, resheniya. 2025. № 12, T. 21 (165). S. 106.

82. Berezin M.Yu. Profilaktika nalogovyh pravonarusheniy kak novoe polnomochie nalogovyh organov v nalogovom processe // Probely v rossiyskom zakonodatel'stve. 2023. T. 16. № 7. S. 32-37.

83. Bobeyko N.R. K voprosu o nalogovom kontrole v usloviyah cifrovizacii // Skif. 2023. № 4 (80).

84. Borodushko I.V., Matveev A.V. Voprosy upravleniya razvitiem IT-kompaniy kak strategicheski znachimyh organizacionnyh sistem: principy informacionnogo obespecheniya i metody obrabotki dannyh // Informacionnoe obschestvo. 2023. № 5. S. 22-34. DOIhttps://doi.org/10.52605/16059921_2023_05_22. EDN KIBQNY.

85. Borodushko I.V., Matveev A.V. Problemno-orientirovannoe upravlenie razvitiem informacionno-kommunikacionnyh tehnologiy v Rossiyskoy Federacii // XXI vek: itogi proshlogo i problemy nastoyaschego plyus. 2022. T. 11, № 2(58). S. 38-43. DOIhttps://doi.org/10.46548/21vek-2022-1158-0006. EDN BWQZXE.

86. Borodushko I.V., Matveev A.V. Sovremennye tendencii i strategicheskie celi razvitiya iskusstvennogo intellekta v Rossiyskoy Federacii // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2024. № 2(46). S. 66-74. DOIhttps://doi.org/10.37468/2307-1400-2024-2-66-74. EDN EFWHYT.

87. Borodushko I.V., Matveev A.V., Maksimov A.V. Informacionno-analiticheskaya podderzhka problemno-orientirovannogo upravleniya strategicheski znachimymi organizacionnymi sistemami Rossii // Sovremennye naukoemkie tehnologii. 2022. № 7. S. 26-31. DOIhttps://doi.org/10.17513/snt.39228. EDN IOEJLZ.

88. Burlov V.G., Zenina E.A., Matveev A.V. Sintez modeli i sposobov funkcionirovaniya sistemy v usloviyah konflikta // Nauchno-tehnicheskie vedomosti Sankt-Peterburgskogo gosudarstvennogo politehnicheskogo universiteta. Informatika. Telekommunikacii. Upravlenie. 2012. № 3(150). S. 72-79. EDN PBWMOF.

89. Byudzhetnyy process i finansovyy menedzhment v voennoy sfere // Integrity and Defence. Sofiya, 2016. S. 155-164.

90. Varzin S.A., Matveev V.V. Obespechenie informacionnoy bezopasnosti v sisteme zdravoohraneniya // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2023. № 3(43). S. 19-56. DOIhttps://doi.org/10.37468/2307-1400-2024-2023-3-19-56. EDN ONKEFE.

91. Vartumyan A.A., Fedotov D.S. Korrupciya v voennoy sfere i ee vliyanie na bezopasnost' Rossiyskoy Federacii // Kaspiyskiy region: politika, ekonomika, kul'tura. 2018. № 1(54). S. 50-54. EDN XRGIST.

92. Vlasenkova T.A., Panchenko T.M., Cypin A.P. Indikatornyy metod kak instrument obespecheniya finansovoy bezopasnosti hozyaystvuyuschego sub'ekta // Izvestiya Saratovskogo universiteta. Novaya seriya. Seriya: Ekonomika. Upravlenie. Pravo. 2020. T. 20, № 3. S. 271-283. DOIhttps://doi.org/10.18500/1994-2540-2020-20-3-271-283. EDN TITCHF.

93. Vlasov D.V. Obespechenie ekonomicheskoy bezopasnosti vysokotehnologichnyh predpriyatiy: metodicheskie podhody k ocenke effektivnosti universal'noy kompleksnoy sistemy tehnicheskogo obsluzhivaniya i modernizacii mashin i stanochnogo oborudovaniya // Regional'naya i otraslevaya ekonomika. 2024. № 2. S. 48-55. DOIhttps://doi.org/10.47576/2949-1916.2024.2.2.006. EDN IXPBAE.

94. Volkova S.I. Nalogovye prestupleniya // Forum molodyh uchenyh. 2019. № 6 (39). S. 124-128.

95. Gadzhiahmedova E.M., Yachmeneva G.E., Matveev V.V. Obespechenie ekonomicheskoy bezopasnosti Rossii v usloviyah globalizacii i fritrederstva // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2019. № 4(28). S. 56-69. EDN UALHWS.

96. Garmysheva A.A. Analiz instrumentov protivodeystviya ukloneniyu ot uplaty nalogov v Rossiyskoy Federacii // Upravlencheskiy uchet. 2022. № 12-1. S. 38-45.

97. Golovenkin A.S. Korrupciya kak ugroza pri obespechenii ekonomicheskoy bezopasnosti predpriyatiy oboronno promyshlennogo kompleksa // Vestnik evraziyskoy nauki. 2024. T. 16, № S5. EDN QLPJWQ.

98. Gudkova O.V. Riski i ugrozy ekonomicheskoy bezopasnosti Rossii v usloviyah cifrovizacii ekonomiki // Izvestiya vysshih uchebnyh zavedeniy. Seriya: Ekonomika, finansy i upravlenie proizvodstvom. 2022. № 1(51). S. 73- 80. DOIhttps://doi.org/10.6060/ivecofin.2022511.587. EDN QYPRZP.

99. Gunina I.A., Mirzahanov R.N., Zhuravleva K.V. Cifrovye tehnologii kak instrument obespecheniya ekonomicheskoy bezopasnosti promyshlennyh predpriyatiy // Ekonominfo. 2024. T. 19, № 3. S. 5-13. EDN TGVWHH.

100. Gurnina D.A., Tihonov E.E. K voprosu o sostoyanii nalogovoy prestupnosti v Rossiyskoy Federacii // Rossiyskiy ekonomicheskiy internet zhurnal. 2024. № 4.

101. Domakov V.V., Matveev V.V. Otechestvennyy i zarubezhnyy opyt obespecheniya ekonomicheskoy bezopasnosti v sfere pravleniya ob'ektami sobstvennosti // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2016. № 1(13). S. 107-112. EDN VPGALB.

102. Domakov V.V., Matveev V.V. Harakteristika social'no-ekonomicheskoy sfery i ee otobrazhenie v teoriyah vozniknoveniya gosudarstva // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2014. № 2(6). S. 62-71. EDN SHOCKX.

103. Egorova N.A. Zloupotreblenie sluzhebnymi polnomochiyami pri vypolnenii gosudarstvennogo oboronnogo zakaza // Yuridicheskaya nauka i praktika: Vestnik Nizhegorodskoy akademii MVD Rossii. 2019. № 4(48). S. 132-138. DOIhttps://doi.org/10.36511/2078-5356-2019-4-132-138. EDN KGKWRX.

104. Zhilyakov D.I., Novosel'skiy S.O., Plahutina Yu.V. Retrospektivnyy analiz nalogovyh dohodov federal'nogo byudzheta // Ekonomicheskie nauki. 2023. № 2 (219). S. 173-181.

105. Zaycev A.K., Matveev V.V. Ekonomicheskie prestupleniya s ispol'zovaniem cifrovyh tehnologiy // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2022. № 1(37). S. 63-81. DOIhttps://doi.org/10.37468/2307-1400-2022-1-63-81. EDN WFNIFZ.

106. Zakomoldin R.V. Korrupciya v sfere voennoy sluzhby: sostoyanie i struktura // Voenno-yuridicheskiy zhurnal. 2013. № 8. S. 2-6. EDN RAPEOT.

107. Igoshina N.A., Zhalnina I.V. Ocenka urovnya finansovoy sostavlyayuschey ekonomicheskoy bezopasnosti predpriyatiya // Nauka XXI veka: aktual'nye napravleniya razvitiya. 2021. № 1-1. S. 383-388. DOIhttps://doi.org/10.46554/ScienceXXI-2021.02-1.1-pp.383. EDN CCISKP.

108. Kazakova N.A., Fedchenko E.A., Belyakova E.I. Sovershenstovanie analiticheskih procedur ocenki nalogovyh riskov kak instrument povysheniya effektivnosti nalogovogo i finansovogo kontrolya // Vestnik Moskovskogo finansovo-yuridicheskogo universiteta MFYuA. 2012. № 3. S. 8-17. EDN PEZNOD.

109. Kolesnikov M.S. Rol' mehanizma protivodeystviya nalogovym pravonarusheniyam i prestupleniyam v formirovanii ekonomicheskogo blagopoluchiya grazhdan Rossii // Rol' prava v obespechenii blagopoluchiya cheloveka: sb. dokladov XI Mosk. yurid. nedeli. M., 2022. Ch. 1. S. 123-125.

110. Kolomyceva O.Yu., Plotnikov V.A. Specifika obespecheniya ekonomicheskoy bezopasnosti predpriyatiy v usloviyah cifrovizacii ekonomiki // Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta. 2019. № 5-1(119). S. 75-83. EDN GPYSFU.

111. Komarov M.P., Matveev V.V. Teoreticheskiy analiz osnovnyh polozheniy strategiy nacional'noy bezopasnosti rossiyskoy federacii 2015 goda i 2021 goda // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2021. № 3(35). S. 5-24. DOIhttps://doi.org/10.37468/2307-1400-2021-3-5-24. EDN PHXQJO.

112. Levshukova O.A., Korovin D.A., Karabaeva A.S. Aktual'nye problemy vyyavleniya nalogovyh pravonarusheniy i puti ih resheniya // Vestnik Akademii znaniy. 2021. S. 279-284.

113. Leonov A.V. Sovershenstvovanie zakonodatel'nogo regulirovaniya i mer po preduprezhdeniyu nalogovyh pravonarusheniy v ekonomike Rossii // Finansovaya ekonomika. 2025. № 12. S. 154-157.

114. Lukichev K.E. K voprosu ob ispol'zovanii iskusstvennogo intellekta pri provedenii gosudarstvennogo (municipal'nogo) finansovogo kontrolya // Finansovoe pravo. 2022. № 9. S. 21-25. DOIhttps://doi.org/10.18572/1813-1220-2022-9-21-25. EDN XPEMRG.

115. Maksimov A.V., Matveev A.V. Perspektivy primeneniya iskusstvennogo intellekta v analize bol'shih dannyh social'nyh setey pri vozniknovenii chrezvychaynyh situaciy // Servis bezopasnosti v Rossii: opyt, problemy, perspektivy. Sovremennye metody i tehnologii preduprezhdeniya i profilaktiki vozniknoveniya chrezvychaynyh situaciy : Materialy XI Vserossiyskoy nauchno-prakticheskoy konferencii, Sankt-Peterburg, 27 sentyabrya 2019 goda. SPb: Sankt-Peterburgskiy universitet GPS MChS Rossii, 2019. S. 284-286. EDN LCXMMK.

116. Manahova I.V., Levchenko E.V. Obespechenie ekonomicheskoy bezopasnosti kompanii v usloviyah cifrovizacii ekonomiki // Izvestiya Saratovskogo universiteta. Novaya seriya. Seriya: Ekonomika. Upravlenie. Pravo. 2020. T. 20, № 1. S. 16-21. DOIhttps://doi.org/10.18500/1994-2540-2020-20-1-16-21. EDN XJBFQJ.

117. Matveev A.V. Modeli i metody issledovaniya bezopasnosti social'no-ekonomicheskih sistem // Aktual'nye teoreticheskie i prikladnye voprosy upravleniya social'no-ekonomicheskimi sistemami: Materialy Mezhdunarodnoy nauchno-prakticheskoy konferencii, Moskva, 20 dekabrya 2019 goda. Tom 5. M.: Institut razvitiya dopolnitel'nogo professional'nogo obrazovaniya, 2019. S. 178-184. EDN KZLZSD.

118. Matveev A.V. Modeli i metody issledovaniya bezopasnosti social'no-ekonomicheskih sistem // Nauka. Promyshlennost'. Obrazovanie. Kul'tura. Formirovanie duhovno-nravstvennogo i fizicheskogo zdorov'ya nacii: Materialy X s'ezda Petrovskoy akademii nauk i iskusstv. Informacionnyy izdatel'skiy uchebno-nauchnyy centr "Strategiya buduschego", 2017. S. 49-55. EDN ZVAJEZ.

119. Matveev A.V. Opasnost' - bezopasnost' - risk: etimologicheskiy i semantiko-filosofskiy analiz // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2013. № 4(4). S. 4-12. EDN RUJAUD.

120. Matveev A.V. Sistemnoe modelirovanie upravleniya riskom vozniknoveniya chrezvychaynyh situaciy: special'nost' 05.13.10 "Upravlenie v social'nyh i ekonomicheskih sistemah": dissertaciya na soiskanie uchenoy stepeni kandidata tehnicheskih nauk. SPb, 2007. 150 s. EDN NOSWVL.

121. Matveev A. V. Faktory i ugrozy ustoychivosti i ustoychivomu razvitiyu regional'nyh ekonomicheskih sistem // Rossiyskiy ekonomicheskiy internet-zhurnal. 2006. № 4. S. 173. EDN QCAQFP.

122. Matveev A.V., Maksimov A.V. Teoreticheskie osnovy modelirovaniya bezopasnosti social'no-ekonomicheskih sistem // Prirodnye i tehnogennye riski (fiziko-matematicheskie i prikladnye aspekty). 2014. № 4(12). S. 46-53. EDN WKVHJZ.

123. Matveev A. V., Matveev V. V. Konceptual'nye osnovy obespecheniya nacional'noy bezopasnosti Rossii // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2014. № 1(5). S. 3-20. EDN SBIGMJ.

124. Matveev A. V., Medvedev D. V., Smirnov A. S. Vozmozhnosti primeneniya tehnologiy iskusstvennogo intellekta dlya povysheniya effektivnosti upravleniya v chrezvychaynyh situaciyah // Informatizaciya i svyaz'. 2025. № 4. S. 98-111. DOIhttps://doi.org/10.34219/2078-8320-2025-16-4-98-111. EDN KGTJCQ.

125. Matveev A.V., Matveev V.V. Sistemno-kiberneticheskiy podhod k opredeleniyu ponyatiya "bezopasnost'" // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2015. № 1(9). S. 18-25. EDN THRQRD.

126. Matveev V.V., Zaycev A.K., Gaysina A.R. Obespechenie ekonomicheskoy bezopasnosti pri utechke konfidencial'noy informacii // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2022. № 3 (39). S. 52-75.

127. Matveev V.V., Okrepilov V.V. Ekonomicheskie problemy metrologii // Izmeritel'naya tehnika. 2016. № 2. S. 67-71. EDN VTYTFV.

128. Matveev V.V., Filatova T.A. Metody upravleniya organizacionnymi sistemami v usloviyah riska i neopredelennosti s cel'yu obespecheniya ekonomicheskoy bezopasnosti // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2021. № 2(34). S. 73-96. DOIhttps://doi.org/10.37468/2307-1400-2021-2-73-96. EDN FVOOLC.

129. Minakov A.V., Eriashvili N.D. Cifrovizaciya nalogovogo kontrolya Rossii i ee vliyanie na ekonomicheskuyu bezopasnost' // Auditorskie vedomosti. 2023. № 4.

130. Minina A. S., Smirnova O. A., Shamray A. V. Transformaciya tenevoy ekonomiki Rossii v sovremennyh usloviyah // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2020. № 4(32). S. 52-61. DOIhttps://doi.org/10.37468/2307-1400-2021-2020-4-52-61. EDN PMWSGN.

131. Murzagaliev R.T., Cel'niker G.F. Sovremennye cifrovye tehnologii v vyyavlenii i dokazyvanii nalogovogo pravonarusheniya i ih zakonodatel'noe regulirovanie // Obrazovanie i pravo. 2024. № 6.

132. Ovsyannikova A.A., Zubkova V.I. Ponyatie i metodika ocenki finansovoy bezopasnosti predpriyatiya // Uchenye zapiski Krymskogo federal'nogo universiteta imeni V.I. Vernadskogo. Ekonomika i upravlenie. 2016. T. 2(68), № 3. S. 82-88. EDN ZHBKLP.

133. Orozonova A.A., Amanbaeva Ch.Sh., Abykeeva M.A., Sharsheeva A.N. Korrupcionnye riski v sisteme ustoychivyh gosudarstvennyh zakupok // Ekonomika Central'noy Azii. 2024. T. 8, № 1. S. 71-89. DOIhttps://doi.org/10.18334/asia.8.1.120560. EDN GZIYIN.

134. Pavlyuchenko G.I., Timkov N.A., Matveev V.V. Ocenka effektivnosti sistemy protivodeystviya otmyvaniyu dohodov, poluchennyh prestupnym putem, i finansirovaniyu terrorizma v RF // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2020. № 2(30). S. 99-107. DOIhttps://doi.org/10.37468/2307-1400-2020-2-99-107. EDN OQFVAD.

135. Palazyan A.S. Cifrovoy povorot v sisteme gosudarstvennogo finansovogo kontrolya: rol' iskusstvennogo intellekta // Ekonomika: teoriya i praktika. 2024. № 1(73). S. 11-15. DOIhttps://doi.org/10.31429/2224042X_2024_73_11. EDN MMYYNH.

136. Panov V.V. Gosudarstvennyy oboronnyy zakaz: ekonomiko pravovye problemy.

137. Polinskaya M.V., Chayl'yan M.A., Egiazaryan A.A. Rol' iskusstvennogo intellekta v nalogovom administrirovanii // Delovoy vestnik predprinimatelya. 2024. № 2 (16).

138. Putihin Yu.E., Bunyak V.L., Matveev V.V. Vnedrenie iskusstvennogo intellekta v ekonomiku Rossii // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2025. № 1(49). S. 31-46. DOIhttps://doi.org/10.37468/2307-1400-2025-1-31-46. EDN MCCNPG.

139. Rozygulyev D. Ekonomicheskie pravonarusheniya v sfere nalogooblozheniya i meropriyatiya po ih ispravleniyu // Vestnik nauki. 2023. № 5 (62). T. 2. S. 320-322.

140. Sinel'nikov Murylev S.G., Milogolov N.S., Berberov A.B. Cifrovizaciya nalogovogo administrirovaniya v Rossii: vozmozhnosti i riski // Ekonomicheskaya politika. 2022. № 2.

141. Skobelev V.V. Ekonomicheskaya bezopasnost' organizacii: ekspertnyy vzglyad na klassifikaciyu riskov sotrudnichestva s kontragentami // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2016. № 2-1(14). S. 131-133. EDN WCJGAF.

142. Smirnova O. A., Chelak S. V. Korrupciya, kak prepyatstvie k ekonomicheskomu rostu i razvitiyu Rossiyskoy Federacii // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2021. № 1(33). S. 44-62. DOIhttps://doi.org/10.37468/2307-1400-2021-1-44-62. EDN WNQWSD.

143. Sysenkov D.A. Suschnost' i rol' tehnologiy iskusstvennogo intellekta v upravlenii predpriyatiyami // Molodoy uchenyy. 2025. № 4 (555). S. 192-198.

144. Udalov D.V., Koblova Yu.A. Rol' gosudarstva v obespechenii ekonomicheskoy bezopasnosti v usloviyah cifrovizacii // Vestnik Saratovskogo gosudarstvennogo social'no-ekonomicheskogo universiteta. 2019. № 3(77). S. 28-31. EDN XEPWXM.

145. Fedorova L.P., Ivoylov E.M. Metodicheskie podhody k ocenke bezopasnosti i riskov na regional'nom finansovom rynke // Vestnik Rossiyskogo universiteta kooperacii. 2023. № 1(51). S. 70-75. EDN TQHUOS.

146. Filatova A.A., Matveev V.V. Analiz zarubezhnoy zakonodatel'noy bazy po bor'be s korrupciey i praktiki ee primeneniya // Gosudarstvo i biznes. Ekosistema cifrovoy ekonomiki: materialy XI Mezhdunarodnoy nauchno-prakticheskoy konferencii, Sankt-Peterburg, 24-26 aprelya 2019 goda / Severo-Zapadnyy institut upravleniya RANHiGS pri Prezidente RF. Tom 5. SPb: Rossiyskaya akademiya narodnogo hozyaystva i gosudarstvennoy sluzhby pri Prezidente Rossiyskoy Federacii, Severo-Zapadnyy institut upravleniya, 2019. S. 246-249. EDN YLWRSG.

147. Filobokova L. Yu., Sencov D. N., Shagaev G. A. Buhgalterskaya (finansovaya) otchetnost' kak sistema informacionnogo obespecheniya upravleniya ekonomicheskoy bezopasnost'yu // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2023. № 4(44). S. 61-67. DOIhttps://doi.org/10.37468/2307-1400-2024-2023-4-61-67. EDN IMOQAU.

148. Chebotarev S.S., El'shin V.A. Problemy ekonomicheskoy bezopasnosti v oboronno-promyshlennom komplekse // Na strazhe ekonomiki. 2022. № 2(21). S. 79-86. DOIhttps://doi.org/10.36511/2588-0071-2022-2-79-86. EDN ZXWRXG.

149. Chelak S. V. Ekonomicheskaya bezopasnost' v sovremennyh usloviyah transformacii social'no-ekonomicheskih sistem // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2025. № 2(50). S. 68-79. DOIhttps://doi.org/10.37468/2307-1400-2025-2-68-79. EDN GKRJZB.

150. Chizhikov E. N., Lukin V. N., Musienko T. V. Ekonomicheskaya bezopasnost': finansovyy aspekt // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2018. № 2-1(22). S. 67-76. EDN YBRUJF.

151. Shediy M. V., Solov'ev I. E., Ivanov V. G. Korrupciya kak ugroza nacional'noy bezopasnosti Rossiyskoy Federacii // Nacional'naya bezopasnost' i strategicheskoe planirovanie. 2020. № 1(29). S. 5-8. DOIhttps://doi.org/10.37468/2307-1400-2020-1-5-8. EDN BUEOJJ.

Login or Create
* Forgot password?