CC BY
1
UDC 332.025
Akhmedov F. V. senior lecturer Polytechnic Institute of Tajik technical University by name Academician M.S.Osimi Republic of Tajikistan, Khujand town SMALL BUSINESS IN THE CONDITIONS OF MODERNIZATION
OF THE SOGDIAN ECONOMY Abstract: The article analyzes the state of small business in the Sughd region, shows the main trends in changing the structure of business and the number of small businesses; considered the role of small business in the modernization of the Sogdian economy, problems, priorities and mechanisms of its development. Keywords: small business; priority activities; innovation, modernization.
One of the most important features of the development of the world economy at the turn of the XX-XXI centuries is an unprecedented increase in the number of small and medium-sized businesses and a sharp increase in its significance. A rather difficult situation has arisen in our country related to the development of small and medium-sized businesses. At the same time, in the context of globalization, regionalization and activation of innovative processes, a qualitative reassessment of the role of small business forms takes place, they are no longer considered inefficient and outdated, but are recognized as an important driving force for the development of national economies, increasing their flexibility, adaptability and innovation, as well as strengthening social stability.
At present, as a result of strengthening the role of innovation processes and demand segmentation, conditions and priorities of entrepreneurial activity change significantly, its motives and factors of choice of the field of activity are transformed. Therefore, it is important to consider issues related to enhancing the role of small business in the implementation of modernization changes in the Sogdian economy and its transition to a model of sustainable and dynamic development focused on enhancing innovation and investment processes.
For almost the entire past century, the leading force in the industrialization of national economies and the growth of their productivity has been the gain by large companies of the economies of scale associated with a decrease in transformation and transaction costs. The role of small enterprises was to fill some niches - primarily in the service sector and in the production of specialized products. However, in the last 30-40 years, the situation in the global economy began to change dramatically. Already in 1984, the authors of the book The Second Industrial Section pointed to a significant weakening of the significance of the economy effect on the scale of enterprises, caused by a number of technical, organizational and economic innovations and demand differentiation [1].
In recent decades, as a result of profound scientific, technical and socioeconomic changes that have significantly changed the role of large-scale enterprises, in many countries there has been a dynamic growth in the number of
small businesses. For example, in the United States for 1980-2005. the number of small enterprises increased from 13 to 26 million or 2 times. The rapid growth of the activity of small businesses in almost all sectors of the real sector and its relocation from the periphery of economic development required a qualitative reassessment of the importance of small forms of business, rethinking their role and functions. Significantly increases the role of small businesses in the export of goods. So, in the USA in 1995-2007 the number of small enterprises engaged in export has increased from 150 to 260 thousand companies or 1.7 times; in 2010 they accounted for more than 90% of the total number of firms engaged in export. These are mainly wholesalers, distributors and various manufacturing companies. In Italy and France, the contribution of small businesses to exports is approaching that of large transnational corporations. In Italy, they provide 45% of exports, in South Korea - 42.6%. The share of small enterprises in the export of innovative products in Germany and Holland is about 40%, in Italy - up to 25%, in the USA and Japan - about 15%, in the USA they account for 50% of licenses sold.
In EU countries, 99% of enterprises have no more than 250 employees, more than 90% of the total number of enterprises in these countries - micro enterprises, the past decade was marked by a record increase in their number [2]. Micro-enterprises provide a third of jobs in the EU and provide a quarter of the total turnover. The field of activity of these enterprises is construction, trade, business services, more than 70% of those working in these enterprises are engaged in trade and services. Enterprises with the number of employees from 10 to 249 provide jobs for a third of the employed population and produce almost 40% of the total turnover. On average, one small enterprise (10-49 people) employs 20 people, more than half of all employees in small enterprises (55%) are employed in trade and services, the remaining 45% of those employed work in construction and various industries. About 15% of all those employed in the economy work in small enterprises; they give a fifth of the total turnover. The average size of an enterprise of this class is 100 people.
The changes in the sphere of small business are largely determined by the fact that the national authorities consider it as a catalyst for scientific, technical and socio-economic development and implement extensive and very effective state support programs. World experience convincingly demonstrates that when developing state programs focused on the successful development of mass forms of entrepreneurship [3,4], first, we should abandon ideas absolutizing the role of automatism of market mechanisms and the possibility of spontaneous processes to create competitive business structures formation of relevant institutional and technological prerequisites; secondly, it is important to take into account that, despite the simplified standard explanations of the behavior of small businesses based on atomistic agent models operating in a highly competitive environment, the real economic life of these subjects is influenced by a complex combination of vertical and horizontal relationships and uncertainties in business environment changes. Focusing on obtaining the greatest benefits, entrepreneurs, depending on socio-economic and political conditions, can choose a variety of behavioral
strategies, including socially wasteful and disruptive [5], which, in turn, contributes to the emergence of various types of entrepreneurship and very diverse ratios of positive and negative effects of small business integration into the national economy. Modern Sogdian legislation has established that the average number of employees is: from 101 to 250 inclusive for medium-sized enterprises; up to 100 people for small enterprises; microenterprises stand out among small businesses - up to 15 people; the marginal values of the proceeds from the sale of goods (works, services) and the book value of assets for each category of small businesses are set by the Government of the Tajik Republic.
In the small business sector of our country over the past two decades, rather contradictory processes have developed. In the conditions of radical market reforms in the 1990s. and deep transformational warehouse small business reached its culmination in development in 1995. For 1996-2000 the number of people employed in small business decreased from 8.9 to 6.6 million people. or a quarter, and the number of small enterprises remained at the same level. In the 2000s, despite the declaration of the task of creating favorable conditions for the activities of small business entities, its transformation was largely due to the formation of mechanisms for the recovery of the national economy in the framework of the resource-export model and the choice of priorities for financial, economic, structural and innovation policies associated with the implementation This model has a high level of barriers and entrepreneurial risks that significantly impede the diversification of activities and the development of competitive Advantages Sogdian enterprises. In small business, only in the pre-crisis 2007, the number of enterprises reached 1.1 million units, and the number of employees - 9.2 million. At the same time for the years 2000 - 2010. the number of small enterprises increased by 2.1 times, the number of employed - by 1.5 times, in 2005-2010, respectively, by 1.8 times and 1.3 times, the contribution of small business to GDP production increased over five years almost 2 times.
According to the results of statistical continuous monitoring of the activities of small businesses in 2010 per 1000 people. population average accounted for 12 small enterprises - legal entities (including suspended and not started activities in 2010) and 20 individual entrepreneurs [6].
It is important to note that Sogdian small business showed abilities peculiar to small business, flexible adaptation to crisis processes. Thus, in 2007-2012, the contribution of small business to providing employment to the population increased from 18.9 to 23.9%, or 1.3 times; the number of small enterprises increased from 1137.4 to 2003.0 thousand or 1.8 times [7]. However, the existing sectoral structure of small enterprises and the trends of its change over the years and do not meet needs of the system modernization of the Sogdian economy.
In a strategic perspective, there are qualitatively new conditions for the development of small business, which are radically different from the current and previous decades. In the new business environment, new challenges and threats arise that, in the absence of an adequate response to the underestimation of the role of small business, can be accompanied by technological lag and crisis processes in
the economic, social, environmental, and state-political spheres. At the same time, new opportunities are emerging that need to be maximized, changing the business environment and developing the competitive advantages of small business for the modernization of the economy in order to significantly improve the level and quality of life of people.
At present, our country lags far behind developed countries in terms of the contribution of small business to the production of GDP and economic development. In Western Europe, almost 13% of the population are self-employed, working in the family business, and in Sogd there are 2 times less. The low share of these categories of the employed population in Sogd is a consequence of the underdevelopment of small and medium enterprises.
For a cardinal change of the existing model of small business development focused on survival rather than competitive development, it needs to be reoriented towards achieving the following key goals: first, implementing quantitative, qualitative, and structural and technological changes that ensure the effective neo-industrial modernization of the country's economy in the strategic perspective of the small share business in the production of GDP 2-2.5 times; secondly, the formation of a more equitable and efficient economic system for this, ensuring the growth on this basis of numbers and the revitalization of the middle class, which is the most important driving force of innovative changes and fostering dynamic and sustainable growth.
The choice of strategy, stages and priorities for the implementation of technological, structural and institutional-modernization changes, ensuring a stable and dynamic small business sector, is largely determined by the peculiarities of the formation of problems and opportunities for the development of the Sogdian economy, due to the imposition of the modern global economic crisis associated with the change of technological structures on existing structural imbalances and institutional dysfunctions.
The choice of strategic priorities for the implementation of modernization changes by small enterprises requires a deeper understanding of these processes, taking into account the characteristics of the current starting conditions, the space of temporary opportunities, threats and challenges of the non-industrial stage of development. Significant lag behind economically developed countries in technological and institutional spheres, structural heterogeneity and raw materials export orientation of the domestic economy determine particular relevance in the near future to solving the problems of modernizing many business structures based on the implementation of strategies for efficiently borrowing foreign innovations that significantly reduce costs and time for production. competitive products [9]. The correct choice of the time period for the implementation of incremental innovations plays a key role in the formation and realization of the competitive advantages of small enterprises. At the same time, it is important to take into account the stage of the life cycle of the basic innovation, the nature of imitation and the peculiarities of the development of the market situation in the territory in
question. As too early start, so delay can not allow the enterprise to succeed in an innovative competition.
The pace and quality of economic growth is largely dependent on the dynamic and structural parameters of the renewal of the production apparatus. entrepreneurial structures, carried out through capital investments. The processes of structural modernization of the economy are determined by the volume and direction of the investment flow. Due to the lack of an effective industrial policy, the sectoral focus of investments does not meet the needs of accelerated development of the competitive advantages of small business and the formation of an innovative economy. In recent years, the innovation activity of entrepreneurial structures has begun to intensify, but its level remains very low. To ensure the dynamic and sustainable development of small business is important reorientation of the financial and tax mechanism from the support of the largest companies to the creation of systemically important regulators that ensure the formation of long-term motives for the behavior of the majority of entrepreneurs and the launch of large-scale innovation and investment processes aimed at effective modernization and diversification of the economy.
Having a small business with flexibility, it closes those sectors where it is unprofitable for large enterprises to work, where it is easier to adapt to local markets and the needs of the population. Moreover, along with the implementation of traditional functions for it in modern conditions, the active formation of new ones related to those areas of development that make small businesses a key factor in innovative modernization of the economy acquires special significance [10]. To do this, small businesses should become active participants and members of innovation networks and clusters, as well as technology parks, which are currently the most important elements of the infrastructure of an innovation economy. A high level of small business development is a prerequisite for a successful transition to an innovative economy.
The current institutional and technological environment contributes to the fact that for many years a structural bias accumulates in the activities carried out by small businesses. Only about 10% of small businesses are involved in industry, their innovative and investment activity remains low. Developed activities and development programs of small businesses are important to focus not only on increasing quantitative indicators, but also on improving the qualitative and structural parameters of their activities - creating high-performance jobs, overcoming the lag behind developed countries in labor productivity, etc. [11]. In order to make positive structural changes in the small business sector, the necessary conditions must be created for its active participation. penetration into high-tech industries and the development of innovative technological entrepreneurship.
For the successful development of small businesses, it is important to implement a set of measures aimed at expanding the financial base of innovative development institutions, increasing the sustainability of the banking sector and availability of borrowed funds to finance current and long-term needs based on
reorienting monetary policy to the development of the real economy and developing expanding lending opportunities for small businesses.
In order to increase the efficiency of the use of resources aimed at the implementation of small business development programs, it is necessary to redistribute powers between federal, regional and local authorities in favor of the territories, since it is at this level that the key problems are solved directly. For the successful development of competitive advantages of small businesses, it is important to eliminate blocking and administrative barriers that contribute to obtaining monopoly, administrative and corruption types of rent, creating the necessary business infrastructure and active work of the regions to form innovative and investment attractiveness.
Corruption ties between business and government often arise in the areas of government procurement and contracts, as well as municipal orders, passing inspections (health, fire, etc.), allocating land, receiving government support (subsidies, concessional facilities, etc.) , connecting to the infrastructure and obtaining certificates and licenses. It is necessary to ensure effective anticorruption on the basis of the development and implementation of systemic measures aimed at eliminating not the consequences, but the main reasons for its widespread distribution.
Small businesses are the basis of the entrepreneurial and production structure of the economy of industrial development of countries. World experience testifies to the special role of small enterprises in shaping the mechanisms for their successful development. The processes of globalization, regionalization of the economy and the increasing importance of innovations give rise to significant structural changes in the small business sector, contributing to the development of its competitive advantages. At the same time, the quantitative, qualitative, and structural changes in the small business sector of our country that have been occurring over the years have been insufficient to realize significant opportunities for expanding production and updating its technological structure in the context of rapid growth in domestic demand.
In modern conditions, in order to implement successful modernization of the country's economy, it is necessary to increase the role of small and medium-sized businesses on the basis of its transition from a survival model to a sustainable and dynamic development model focused on enhancing innovation and investment processes, which implies a fundamental change in financial and tax methods of regulating small entrepreneurship, as well as the formation of adequate support mechanisms for strategically significant types of their activities.
References:
1. Piore M.J., Sabel C.F. The second industrial divide: Prospect for prosperity / M.J. Piore, C.F. Sabel.
2. New York: Basic Books, 1984.
3. Krasnov I. Rol malyh i srednih predprijatij v mirovoj jekonomike [The role of small and medium enterprises in the world economy]. Problemy teorii i praktiki upravlenija, 2013, no 1. pp 38-46.
4. Biryukov V.V., Biryukova V.V. Razvitie predprinimatel'stva i hozjajstvennye izmenenija v rossijskoj promyshlennosti [The development of entrepreneurship and economic changes in the Russian industry]. Omsk: SibADI, 2010. 260 p.
5. Biryukov V.V., Romanenko E.V. Instituty i institucional'no-jevoljucionnaja paradigma razvitija malogo predprinimatel'stva [Institutions and institutional-evolutionary paradigm of small business development]. Omskij nauchnyj vestnik, 2012, no 1. pp. 34-37.
6. Laureaty mezhdunarodnoj premii za vklad v issledovanija predprinimatel'stva i malogo biznesa [Winners of the international award for the contribution to researches of entrepreneurship and small business] pod red. A. Chepurenko. Moscow, Izdat. dom Vysshej shkoly jekonomiki, 2013. 526 p.
7. The results of full-scale Federal statistical observation of the activitiy of small and medium enterprises for the year 2010. V. 1. Legal entities and physical persons engaged in entrepreneurial activities without forming a legal entity. Moscow: IIC «Statistics of Russia», 2012. 136 p.
UDS 338
Aliyev A.K.
Master student 1 course, faculty "Economic"
Dagestan State University Russia, Makhachkala Supervisor Gadzhiyeva S.A., Associate Professor, Dagestan State University STANDARDIZATION OF AUDIT IN THE RUSSIAN FEDERATION
AND ITS PROSPECTS
Annotation: This article contains questions on the standardization of auditor's activities in the Russian Federations. The provisions of legislation, which regulate auditing activities in the Russian Federations and establish the procedure of auditing standards, have been analyzed. The problems connected with the transition from the three-level system of the audit standards in the Russian Federations to the two-level have been considered. Tendencies and perspectives of standardization of audit in the Russian Federations in connection with the transition to international standards have been identified.
Keywords: standards of auditor ' s activities, audit, standardization of audit, audit organizations, International Standards on Auditing, individual auditors,.
The Federal Law of 07.08.2001 No. 119-FL "On Auditing", which was in force until the entry into force of the present Federal Law of 30.12.2008 307-FL "On Auditing", provided for a three-level system of standards for auditing activities in Russian practice:
• federal rules (standards) of auditing activities;
• internal rules (standards) of audit activities in force in professional audit associations;
