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18«етуушиим-лшшау» 2021 / economic sciences
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kanadyjskich rolnikow stymuluje rozwoj gospodarstw, stosowanie przyjaznych dla srodowiska technologii produkcji rolnej, popraw§ jakosci produktow i sprzedaz na rynku ubezpieczen rolnych. Odpowiedzi^ na obawy przed ubezpieczeniem dochodu netto jest skorzystanie z takiego instrumentu bankowego - otwarcia konta oszcz^dnosciowego, ktore nast^puje z dwoch subkont. Drugi subbrator gospodarstwa jest tworzony do obliczen na podstawie umowy.
Rachunek oszcz^dnosciowy mozna otworzyc w dowolnym banku, jest on corocznie uzupelniany przez rolnika i innych uczestnikow tej formy partnerstwa publiczno-prywatnego w tych samych firmach prywatnych z szacowanego dochodu.
Jezeli rentownosc spadnie w ostatnim okresie, rolnik otrzymuje ubezpieczenie w wysokosci zapewniaj^cej mas§ dochodu netto do sredniej rentownosci z ostatnich pi^ciu lat. Brak danych dla tej kwoty platnosci i odsetek dla skumulowanej inwestycji. Kiedy rolnik przestaje uprawiac ziemi§, wszystkie oszcz^dnosci na obu subkontach s^ humanitarne. W tym rachunku zyskow i strat obowi^zuje tylko kumulacja na innym subkoncie, tj. Subkoncie. W przypadku Kanady taki program jest glownie prywatny i masowy, poniewaz nie obejmuje okolo 80% gospodarstw.
Efektywny rozwoj rolnictwa na Ukrainie sprzyja przyjmowaniu ustaw, ktore s^ odpowiedzialne za mozliwosc ochrony ubezpieczeniowej producentow przed nieprzewidywalnymi przedsi^wzi^ciami zwi^zanymi z ryzykiem branzy. Konieczne jest wprowadzenie mechanizmu ochrony
ubezpieczeniowej, w ktorym panstwo stwarza warunki do ubezpieczenia rolnego poprzez okreslenie przewidywanych wolumenow wydawniczych, zatwierdzanie zakladow ubezpieczen rolniczych obslugiwanych przez panstwowe sluzby wsparcia, zatwierdzanie standardowych produktow ubezpieczeniowych oraz refundaj skladek ubezpieczeniowych.
Wsluchuj^c si§ w zwi^kszone ryzyko agrobiznesu, rola ubezpieczen rolnych na Ukrainie powinna byc kreowana i uwzgl^dniana przez producentow rolnych przy planowaniu dzialan
(polityka finansowa przedsi^biorstwa) oraz okreslana w polityce finansowej wspierania biznesu na swiecie. najlepsze praktyki.
Lista referencji
1. Maric Christina. Ubezpieczenia rolnicze: poj^cia, cechy, rodzaje. URL: http://sci-ence.lpnu.ua/sites/default/files/journal-pa-per/2018/jun/13434/64.pdf
2. 2. Demchuk NI, Volovik DV Problemy fi-nansowania dzialalnosci przedsi^biorstw rolniczych. Zbior prac naukowych. № 21. Nauki ekonomiczne. Str. 207- 213.
3. Stelmashchuk AM Uksztaltowanie rynkowego modelu ubezpieczen rolnych w oparciu o partnerstwo publiczno-prywatne. Innowacyjna gospodarka. 2019. № 1-2. P. 13-24.
4. Tulush LD, Prokopchuk OT Rynek ubezpieczen rolnych na Ukrainie: trendy i perspektywy. Ekonomika kompleksu rolno-przemyslowego. 2018. № 8. s. 55-64.
5. Rynek ubezpieczen rolniczych w roku ub-ezpieczeniowym 2018. Badania analityczne. URL: https ://agro. me.gov.ua/storage/app/sites/1/%D1 %83%
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6. Ubezpieczenia dla sektora rolniczego 2020 URL: https://agropolit.com/spetsproekty/738-yak-min-imizuvati-negativni-naslidki-dlya-ukrayinskogo-apk-u-2020-rotsi.
7. Zydiak O.R. Finansowe komponenty rozwoju sfery agrarnej: mechanizmy i dzwignie: monografia. K.: NSC IAE, 2013. 380 s.
8. Hasanov S., Pettrukha S. Harubizhny doswiadczenie partnerstwa publiczno-prywatnego w ubezpieczeniach rolniczych. Ekonomista. 2014. №8. S.17-22.
УДК 336.114: 351.72
Вершицкая Н.А.
Крымский Федеральный Университет имени В.И. Вернадского DOI: 10.24412/2520-6990-2021-15102-35-37 РОЛЬ УСТОЙЧИВЫХ ФИНАНСОВ ДЛЯ СОЦИАЛЬНО-ЭКОНОМИЧЕСКОГО РАЗВИТИЯ
ГОСУДАРСТВА
Vershitskaya N.A.
V.I. Vernadsky Crimean Federal University
THE ROLE OF SUSTAINABLE FINANCE FOR THE SOCIO-ECONOMIC DEVELOPMENT OF THE
STATE
Аннотация.
В работе предлагается реализация модели устойчивого развития национальной экономики РФ на основе формирования соответствующей национальной системы финансирования и ответственного инвестирования, включающей механизмы управления социальными и экологическими рисками всей финансовой системы государства. Проанализирована информация по выпуску зеленых и социальных облигаций в мире
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ECONOMIC SCIENCES / «ШЦУШШУМ-ЛШШаИ» #ЩШ2)), 2021
и в РФ, обусловлена их актуальность как часть парадигмы устойчивых финансов для обеспечения целей устойчивого развития государства.
Annotation.
The paper considers implementation of sustainable development model for the national economy of the Russian Federation based on the formation of appropriate national finance system and responsible investment, including mechanisms for managing social and environmental risks of the entire financial system of the state. The information on the issue of green and social bonds in the world and in the Russian Federation is analyzed, their relevance is determined as part of the paradigm of sustainable finance to ensure the goals of sustainable development of the state.
Ключевые слова: устойчивые финансы, ответственное финансирование, социально-экономическое развитие, государство, цели устойчивого развития.
Keywords: sustainable finance, responsible financing, socio-economic development, government, sustainable development goals
Finance as a tool of economic management may be used to integrate a state into the world economy. The level of financial sector's development does not necessarily only follows economic growth, but it may also cause this growth. Contemporary world economic, financial systems are facing complex problems that destabilize society, affect a wide range of issues: from ineffective transformation of idle funds into loan capital up to growing social inequality and climate change. While the main course of world economic and financial policy is aimed at encouraging the development of technological and technocratic solutions, some scholars and practitioners believe that global problems require "a fundamental reorientation of society and the economy, and not the introduction of some technical solutions» [1]. Sustainable development, at its core, aims to eradicate poverty and achieve sustainable development globally and at the level of each country.
Scientists who study sustainable finance and their role in a state development agree that reorientation of the todays society towards global sustainable development involves changes in the foundations and methods of economic assessment of sustainable finance. Financial capitalism requires an endless stream of new assets to sustain speculation and profit. However, the financial sector remains indifferent to long-term value and largely views social and environmental issues as external factors that it has nothing to do with. It is difficult to agree with this, since we observe a direct relationship between the price of energy carriers, the high level of capitalization of oil and gas companies and the global financial markets. The consumer society is gradually transforming into a society that takes responsibility for the environment and shares the Sustainable Development Goals (SDG) adopted at the UN New York Conference in 2015 for all countries of the world for the period from 2016 to 2030. Sustainable finance is now becoming the mainstream for socio-economic development as it involves financial decision making that takes into account environmental, social and organizational principles (ESG Principles). Effective sustainable finance not only solves the economic challenges of states, but also social and environmental ones.
We reviewed the most significant global and Russian business and society initiatives to promote sustainable finance. Coalition for Environmentally Responsible Economies (CERES) was one of the first established in 1989 in the United States. It brings together a
wide range of investors, companies, the public to use best business practices and solutions to create a healthy global economy. The Business Charter for Sustainable Development appeared a year later in France and created environmental management principles, which emphasized that business shares the view that there should be a common goal, not a conflict, between economic development and environmental protection, both for the actual and future generations. The Business Council for Sustainable Development (BCSD) was also created in 1990 in Switzerland and promotes the concept of sustainable development among world business leaders and companies. Five years later, the World Business Council for Sustainable Development (WBCSD) was also created in Switzerland. It represents top management of leading companies (there are over 200 among them) and it also contributes to the dissemination of ideas about environmental business efficiency (eco-ef-ficiency). The Climate Bonds Initiative (CBI) was founded in the UK and is an international non-profit investor-oriented organization working to mobilize the bond market to address climate change. In 2020, the Council for Sustainable Business Development, Corporate Social Responsibility and Volunteering of The Chamber of Commerce and Industry of the Russian federation appeared in Russia. It was created to expand the opportunities for Russian companies and small and medium-sized businesses to participate in the implementation of social projects and social initiatives based on the principles of sustainable development, as well as to replicate successful corporate volunteering practices among the largest enterprises during thematic events by chambers of commerce and industry.
Sustainable finance is closely intertwined with concepts such as responsible investment, sustainable banking, green and social bonds. According to the Climate Bonds Initiative (CBI) the issue of green bonds in the amount of $ 807.2 million in equivalent in 2007 for the first time was placed by the European Investment Bank. By the end of 2020, the green finance market amounted to $ 1 trillion and showed an average annual growth rate of 95%. In Russia, the first issue of green bonds took place only in 2018: Resource Saving KhMAO, which deals with the processing of municipal solid waste, raised RUB 1.1 billion. Since then, such large issuers as Russian Railways, MTS and Sovcom-bank have debuted with green and social bonds, but
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Russia still lags behind the West both in terms of market size and in terms of the complexity of instruments.
The Central Bank of the Russian Federation states the following "all sectors of the financial market ... must be stable, not participate in dubious transactions, and accurately fulfill their obligations to customers" [5]. In 2019, the Bank of Russia published the Concept for Organizing in Russia a Methodological System for Development of Green Financial Instruments and for Responsible Finance Projects, it was prepared by the Expert Council on the Long-Term Investment Market at the Bank of Russia.
The sustainable finance is becoming a key issue on government and expert platforms, new issuers of green bonds have appeared recently, an expert platform has been created in the field of sustainable development and green finance - the Center of Competencies and Green Expertise. The strategic goal of the regulator is to ensure the reliability and stability of financial markets, to promote their development and transparency of functioning. In summer 2020, the Russian Federation presented a report on the achievements of the SDGs (Sustainable Development Goals) at the Political Forum at the UN. A crisis, in many ways, due to the COVID19 pandemic, 2020 turned out to be successful for the Russian market for sustainable finance. So, in December 2020, the market volume reached 126 billion rubles. Experts expect that by the end of 2021 bonds, and the market volume for green (funds from the issuance of which are directed to environmental projects) and social (funds from the issuance of which are directed to social projects) bonds will reach 250 billion rubles [6]. The implementation of the model of sustainable development of the national economy will be most effective on the basis of the formation of an appropriate national financing system, including mechanisms for managing social and environmental risks of the entire financial system.
So, the achievement of the SDGs determines the vector of achieving the financial goals of corporations, responsible investment of financial institutions is also becoming mainstream in the sustainable development of the region, the state, and the international economy. The concept of sustainable finance should become a
new paradigm of the socio-economic development of the Russian Federation, since, in our opinion, they will not only ensure the stability of the financial system of the state or will contribute to the early achievement of the SDGs, but, as we mentioned earlier, ensure the adoption of such financial decisions, when environmental, social and organizational principles are taken into account. Rethinking finance requires "reintegrating social values into economic theory" through a better understanding of the theory of the firm, the behavior of economic agents, shareholders and stakeholders, and an ethical framework as well.
Список использованных источников
1. Jones, A., Taylor, N., Hafner, S., & Kitchen, J. (2021). Finance for a future of sustainable prosperity. Area, 53(1), 21-29. doi:10.1111/area. 12631
2. Alda, M. (2021). The environmental, social, and governance (ESG) dimension of firms in which social responsible investment (SRI) and conventional pension funds invest: The mainstream SRI and the ESG inclusion. Journal of Cleaner Production, 298 doi:10.1016/j.jclepro.2021.126812
2. Львова, Н. А. Могут Ли устойчивые финансы претендовать на роль новой парадигмы финансовой науки? / Н. А. Львова, Н. С. Воронова // Реализация целей устойчивого развития: европейский и российский опыт : сборник научных статей по материалам конференции, Санкт-Петербург, 2627 февраля 2019 года / под ред. Е.В. Викторовой. -Санкт-Петербург: Санкт-Петербургский государственный экономический университет, 2019. - С. 70-79.
3. Завгородняя, Т. В. Современные проблемы финансовых рынков и институтов / Т. В. Завгород-няя, Е. В. Миллер // Сибирский торгово-экономический журнал. - 2016. - № 2(23). - С. 75-80.
4. Сайт Банка России [Электронный ресурс]. -Режим доступа: https://www.cbr.ru/develop/.
5. Будущее рынка устойчивого финансирования в РФ: банки формируют рынок // Росконгресс [Электронный ресурс]. - Режим доступа: https://roscongress.org/materials/budushchee-rynka-ustoychivogo-finansirovaniya-v-rf-banki-formiruyut-rynok/.
УДК 378.147:37.018.43
Ishchenko Yana Vinnytsia National Agrarian University DOI: 10.24412/2520-6990-2021-15102-37-40
LECTURE FOR CORRESPONDENCE STUDENTS AS AN ELEMENT OF FORMATION OF
PROFESSIONAL COMPETENCE OF ACCOUNTING AND TAXATION PROFESSIONALS
Abstract.
The publication substantiates the methodological methods of teaching lectures in accounting disciplines, taking into account the peculiarities of the form of education and the contingent ofpart-time students for the formation of their professional competence.
Keywords: educational process, professional competence, correspondence form of study, study session, lecture, professional disciplines, accounting disciplines.
Formulation of the problem specialists. Obtaining integrated, general and profes-
Today the labor market makes high demands on sional competencies that allow individuals to be com-
