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№ 672 при участии Администрации ГО Самара.). Одобрено 8 бизнес - планов. Исходя из вышеперечисленного, можно сделать вывод, что государство несколько лет ищет пути разрешения проблемы безработицы, разрабатывая все больше новых программ помощи в трудоустройстве для того, чтобы повысить занятость экономически активного населения страны. Недостатком прошлых программ занятости была их краткосрочность [14], и потому новая государственная политика по развитию кадрового потенциала на российском рынке труда должна проводиться комплексно, соединяя в себе несколько отраслей и ориентируясь на долгосрочный период.
Список использованной литературы:
1. Безработица как экономическая проблема: содержание, причины, формы - URL: http://otherreferats.allbest.ru/economy/00139159_0.html
2. Анализ опыта по решению проблемы безработицы в Самарской области - URL: http://www.scienceforum.ru/2013/pdf/4347.pdf
3. Территориальный орган Федеральной службы государственной статистике по Самарской области. - URL: http://samarastat.gks.ru/wps/wcm/connect/rosstat_ts/samarastat/ru/
4. Кризис 2015 - 2016 - URL: http://www.krizis-2015.ru/bezrabotitsa-v-samare-vyrosla-v-poltora-raza.html
5. Администрация ГО Самара // Рынок труда Самары - URL: http://goo.gl/fTzeJl
6. Фишман Л.И., Иванов М.Ю., Грабоздин Ю.П. Услуги сферы культуры в структуре социальных услуг // Вестник Самарского государственного экономического университета. 2016. № 2 (136). С. 53-57.
7. Грабоздин Ю.П., Фоменко Е.В., Иванов М.Ю. Внешние эффекты при производстве услуг социальной сферы // Экономика и предпринимательство. 2016. № 2-1 (67-1). С. 111-116.
8. Грабоздин Ю.П. Развитие сервисной деятельности малого и среднего бизнеса в сфере консультационных услуг: автореф. дис. ... канд. экон. наук. Самара, 2015. - 22 с.
9. Грабоздин Ю.П. Развитие сервисной деятельности малого и среднего бизнеса в сфере консультационных услуг: дис. ... канд. экон. наук. Самара, 2015. - 135 с.
10. Карсунцева О.В. Влияние инновационного потенциала на конкурентоспособность промышленного предприятия // РИСК: Ресурсы, информация, снабжение, конкуренция. 2009. № 1. С. 113-117.
11. Карсунцева О.В. Организационно-экономическая модель повышения эффективности производственно -хозяйственной деятельности предприятия // Вектор науки Тольяттинского государственного университета. 2014. № 1 (27). С. 122-126.
12. Карсунцева О.В. Управление производственным потенциалом машиностроительных предприятий: теоретико-методологические аспекты // Экономика и предпринимательство. 2013. № 10 (39). С. 335-339.
13. Карсунцева О.В. Основные понятия и подходы к исследованию производственного потенциала предприятия // Вестник Университета (Государственный университет управления). 2012. № 16. С. 134-140.
14. Карсунцева О.В. Производственный потенциал предприятий машиностроения: оценка, динамика, резервы повышения. Монография. - М.: ИНФРА-М, 2014. - 211 с.
© Кузибаева Т.А., Кондратьева А.К., Иванова В.А., 2016
УДК 336.7
Kulbaeva B. M. Master's of Economic sciences Saifullina U.M. c.e.s, assistant of professor Ermekova KA. Master's of Economic sciences Karaganda Economic university of Kazpotrebsoyuz, Kazakhstan
DEPOSIT POLITIC OF COMMERCIAL BANKS IN KAZAKHSTAN: PROBLEMS AND PERSPECTIVES
Summaru
Article is devoted to need of development of deposit policy by commercial banks because she allows to
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regulate, operate, rationally to organize relationship between bank and its clients on attraction of money in deposits. Authors have considered a condition of a makrosreda, political system, the legal environment and the financial market, and also the state monetary policy which in total, define the environment for work of commercial banks. The level of development of a banking system, extent of bank regulation and supervision, the accepted standards of activity of banks, financial infrastructure, system of insurance of risks characterize a condition of the environment of banking business which conditions the bank by all means has to meet.
Keywords
Deposit policy, commercial bank, personnel management strategy, interest rate policy, competitiveness, competitive environment.
Commercial banks develop deposit policy first of all because it allows to regulate, operate, rationally to organize relationship between bank and its clients on attraction of money in deposits.
The uniform deposit policy identical to all commercial banks doesn't exist as each concrete bank is unique and is under influence only to it an inherent combination of the economic, political and social factors defining its development.
Therefore at creation of optimum deposit policy of commercial bank it is necessary to consider various factors it defining. Along with the factors which are directly influencing activity of commercial bank, it is necessary to consider its competitive positions, a bank share in the market of deposits, etc. All following factors are able to allow commercial banks to estimate the competitive positions and to determine a place of operations by attraction of deposits in corporate strategy of bank, and also to position commercial bank in the market of deposits.
The macroeconomic situation makes direct impact on functioning of commercial banks, on their financial state and carrying out bank operations. This influence defines need of monitoring and an adequate assessment of macroeconomic risks taking into account the possible directions of development of economic processes in the long term.
For example, economic crises negatively influence financial stability of clients that, in turn, it conducts to outflow of money from commercial banks, to narrowing of their deposit base and decrease in recoverability of the given-out credits. Economic growth, on the contrary, promotes inflow of additional money to commercial banks. In the conditions of economic growth the remains of means on deposit accounts grow in banks, the revenue of the enterprises which is storing in banks, the income of the citizens who are the main holders of term deposits owing to what resources of banks increase.
The bank policy of commercial bank (including deposit) is defined by the state monetary policy of National Bank. The national Bank of the Republic of Kazakhstan pursues a state policy, using known methods of regulation of the monetary and credit sphere which standards of obligatory reserves, interest rates for operations, deposit operations, refinancing of banks, operations in the open market with the state securities, issue of bonds are.
Use of various tools for realization of the purposes monetary credit policy allows to speak about two main methods of regulation of the monetary and credit sphere: method of a credit restriktion, i.e. restriction of deposit and credit issue for the purpose of control of rates of inflation and a method of credit expansion - expansion of deposit and credit issue for stimulation of economic growth [1].
Banks acquire considerable part of resources in the market. Therefore the condition of the financial market, possibility of mobilization of means of investors and other creditors, receiving the interbank credits have direct impact on formation of resource base of banks, their deposit policy. Quite often resources borrow on security valuable papers or by sale of valuable papers with the return repayment, besides, sometimes banks should sell urgently valuable papers for ensuring liquidity or delivery of the credits therefore passive operations as a whole and deposit operations, in particular, depend on a state and securities market development.
The state and extent of development of the financial market allows commercial banks during the forming and realization of deposit policy to consider alternative possibilities of accumulation of the resource potential for ensuring smooth functioning and profitable activity.
Legislative and standardly legal base, defining and regulating bank activity, has direct impact on possibilities of bank on expansion of volume of performed operations, improvement of quality of management by assets, liabilities
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and risks, defines an order of carrying out separate operations and the requirement to professional qualities of top managers. Important value has improvement of the legal base answering to modern realities and considering needs of participants of the banking market.
The political situation in the country has positive or negative impact on attraction of resources by banks, their deposit policy. Political instability, crisis of the power undermine trust to bases of statehood and to opportunities of the state to regulate activity of financial intermediaries, adequately to react to violation by them of the legislation and rules of business ethics. In similar situations managing subjects and natural persons aren't inclined to trust the income and savings to financial and credit institutes that is reflected in volumes of the deposits attracted with them. In case of stability of the political power and high trust to it from society the trust to the institutes rendering financial services which activity is controlled by the appropriate government bodies, increases. In this case inflow of money to a banking system increases, there is growth of investments into national economy.
The competitive environment can't be reflected in nature of activity of commercial bank, including the developing and realization of deposit policy.
It would be desirable to pay attention on a financial condition of subjects of economy, motivation of their behavior since in fact they define at trends macrolevel in formation of resource base of banks, their deposit policy, and also quality of their assets.
At simple citizens it is possible to allocate two main types of behavior at implementation of purchases of expensive goods: aspiration to receive goods or service immediately, on account of future income, or accumulation of the necessary sum during certain, sometimes long, time period for the subsequent purchase. These conditions create the corresponding cash flows: on the one side, the bank has steady long-term deposits, with another, - steady demand for the average and long-term credits. Thus, the motivation and type of behavior of clients are the most important factor of formation of deposit policy of bank.
Level of the income and expenses of the population is an integral part of attraction of money in commercial banks. If level of the income exceeds level of expenses, in this case the population still has free money which they can put on deposits. And if everything occurs in accuracy on the contrary, at the population doesn't remain money which can be put in bank even if the bank conducts an aggressive policy on attraction of money (high interest rates, prizes and draws etc.).
One more significant factor of development of deposit policy is state of the economy and the social sphere of the region in which the bank carries out the activity. Regional specifics of functioning of bank are subject to influence: 1) the relations which have developed in the region between bank and its clients; 2) specializations of bank activity and profitability of its operations; 3) supply and demand ratios on bank operations and services in this region; 4) level of the interbank competition and saturation of the regional market specialized financial and credit institutes.
Thus, the state macro environment, political system, the legal environment and the financial market, and also the state monetary policy is created by the conditions defining the environment for work of banks. The level of development of a banking system, extent of bank regulation and the supervision, the accepted standards of activity of banks, financial infrastructure, system of insurance of risks characterize a condition of the environment of the banking business, which conditions bank by all means has to meet.
When forming optimum deposit policy of bank it is necessary to consider also and the internal factors influencing deposit policy of commercial bank.
The size of bank plays an important role in expansion of client base and increase the deposit portfolio. The more the branch network and is more free "access" to regions, then there is more opportunity at the population to use services of this bank. The commercial bank diversifies the client base and volume of deposits, offering banking services to corporate and private clients. Thus in parallel both directions or only one of them can be develop. Priorities when forming structure of clients can change, proceeding from an assessment of dynamics of market conditions and establishment of a new strategic objective of development of bank. It is necessary to consider that the structure of clients of bank defines methods of calculation of overall risk of bank used by bank and its degree.
Thus, the structure of clients of bank has direct impact on deposit policy regarding definition of the list of deposits (deposits), order conditions the money which is on deposit accounts, methods of establishment and payment of percent, ways of distribution of deposit services, technical registration of deposit operations and their reflection
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on accounting accounts, etc.
The client base of bank and its diversification define stability and stability of raised funds. Now many banks actively compete for private clients, considering this area of work as an important source of replenishment of resources and increase in terms of attraction of money in deposits.
When developing deposit policy the special attention is paid to creation of conditions for formation of the long-term relations with investors, including use of various ways of encouragement of those from them who throughout the long period of time remains the client of this bank, and also to creation of group of personal managers for work with big customers [2].
The range of operations offered by bank and services at a certain stage of its functioning doesn't remain invariable. It develops, adapting to changes of economic life and the financial markets. Criterion in definition of types and characteristic features of operations carried out by bank and services is their profitability and competitiveness. Thus banks consider set of the factors, capable to have on them impact: demand, the offer, prime cost, the price, stage of life cycle on which there is a service and others.
One of the important factors influencing deposit policy of bank, the competitive environment is. The competition analysis which as it was noted above, is carried out when developing deposit policy, has to have system and systematic character quickly to react to changing conditions of the competitive environment, having impact on made decisions regarding introduction of new types of deposits, changes of conditions of existing deposits, introductions of additional services for investors, improvement of the organization of deposit process.
Correctly created organizational structure of bank can significantly influence attraction of money and increase in client base.
Commercial banks develop and carry out a complex of actions for the purpose of attraction of financial resources of managing subjects and natural persons in the turn. The most important means of competitive fight for attraction of resources is the percentage policy since income size on invested funds serves as essential incentive to an investment clients of the temporarily available funds in deposits (deposits).
The most admissible rates on deposits of natural persons are established by the Kazakhstan Fund of Guaranteeing Deposits together with the National Bank of the Republic of Kazakhstan on the basis of the approved method of calculation of the most admissible rates which as one of parameters considers an indicator of inflation [2].
For example: the maximum rates recommended for banks on deposits won't change in 2015, the Fund left the maximum rates recommended for banks on deposits of natural persons at former level. On deposits in tenge they make 9% per annum, in foreign currency - 4,5% per annum.
As the deposit policy of commercial bank is the integral element of bank policy which in turn includes also credit and currency policy that, undoubtedly, on formation of deposit policy a great impact have credit and currency policy. These types of policy are connected among themselves. If in bank shortage of resources is observed, the bank starts attracting actively money that further to place them. The similar situation arises at shortage of currency. If in bank there is no foreign currency, the bank can raise an interest rate for currency deposits and by that to attract money in foreign currency.
The successful deposit policy, as well as bank policy as a whole, directly depends on employees working in bank, their professional readiness, qualification and experience. Important factor of development of bank is professional competence and experience of heads of bank, ability to plan, ability to analyze and to quickly react to a changing situation in the market.
Important aspect of development and realization of deposit policy of bank is the strategy of human resource management including definition of desirable level of centralization of adoption of administrative decisions, a regulation of an order of carrying out deposit operations through the approved provisions and instructions, creation of the mechanism of the current coordination of actions and decisions of heads of divisions, the monitoring system behind performance of planned indicators and indicators of current state of a deposit base. When developing deposit policy of bank's special attention is paid to risk management in the field of formation of a deposit portfolio and management of. The basis of risk management is made by continuous maintenance of necessary level of diversification of deposit resources, and also a possibility of attraction of financial resources of other sources. Maintenance of balance of liabilities of bank, including deposits, with its assets on terms, the sums and interest rates
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it is caused by need of ensuring sufficient liquidity and acceptable profitability of operations.
The done analysis of factors allows to draw a conclusion that the optimum deposit policy of bank reflects priorities both nation-wide, and individual policy of bank. Literature:
1 . www.nationalbank.kz.
2 . "Pluses of bank deposits". Millioner.kz
3 . Bukhadurova M. N. abstract. "Deposit policy commercial banks in relationship with the population"
©Kulbaeva B. M., Saifullina U.M.,Ermekova K.A., 2016
УДК 657.6
А.Н.Лукашенок
студентка 3 курса направление Экономика ЧОУ ВО «Институт правоведения и предпринимательства»
СПб, Российская Федерация
ДОКУМЕНТИРОВАНИЕ АУДИТА: ТРЕБОВАНИЯ СТАНДАРТОВ
Стандарты аудита (аудиторской деятельности) - это инструмент, который регулирует в мировой практике профессиональную деятельность в области аудита, определяет общие нормы для аудиторов в выполнении их обязанностей по проведению проверок. Назначением стандартов аудиторской деятельности является описание на основе единой методологической базы принципов реализации аудита в целях достижения однозначного понимая ключевой роли, цели, задач, приемов, процедур и методов аудита. Применение стандартов аудита позволяет аудиторским организациям [1] полнее соблюдать требования стандартов аудиторской деятельности; технологию и организацию проведения аудита сделать более рациональной, уменьшить трудоемкость аудиторских работ по проверкам отдельных участков, обеспечить дополнительный контроль за работой аудиторов, других специалистов; содействовать внедрению в аудиторскую практику научных достижений и новых технологий, укрепить общественный престиж профессии; обеспечить высокое качество аудиторской работы и способствовать снижению аудиторского риска; детализировать профессиональное поведение аудитора в соответствии с этическими нормами аудита.
В России в части регулирования аудиторской деятельности действует норма ст. 7 п. 1, где указано, что «аудиторская деятельность осуществляется в соответствии с международными стандартами аудита, которые являются обязательными для аудиторских организаций, аудиторов, саморегулируемых организаций аудиторов и их работников, а также со стандартами аудиторской деятельности саморегулируемых организаций аудиторов. На территории Российской Федерации применяются международные стандарты аудита, принимаемые Международной федерацией бухгалтеров и признанные в порядке, установленном Правительством Российской Федерации» [2]. Согласно Постановлению Правительства РФ от 11.06.2015 N 576 «Об утверждении Положения о признании международных стандартов аудита подлежащими применению на территории Российской Федерации» [3], признанные в общеустановленном формате. Министерство финансов Российской Федерации, согласно требованиям постановления Правительства РФ № 576 [3, с. 277] размещает (опубликовывает) на своем официальном сайте в информационно -телекоммуникационной сети «Интернет» документы, содержащие международные стандарты аудита, введенные в действие на территории Российской Федерации) [4]. В настоящее время на сайте Министерства финансов нет ссылок на введенные в действие международные стандарты аудиторской деятельности, что позволяет применять Федеральные стандарты аудиторской деятельности (далее ФСАД). Между федеральными и международными аудиторскими стандартами есть как сходства, так и различия. Рассмотрим применение ФСАД № 2 «Документирование аудита» [5] и возможные направления трансформации
