Molchanov Igor N.

Purpose: to identify the essential characteristics of human intellectual capital in the context of the emerging concept of the humanistic economy; identifying the features of its formation by comparing the educational achievements of schoolchildren studying in organizations of secondary general education (on the ex‐ ample of Russia and a number of developed foreign countries); the revealing of factors influencing the organization of the educational process and the quality of training of students.

Methodology and methods: based on the use of systemic and civilizational approaches, comparative and content analysis, methods of induction and deduction, logical comparison and expert assessments, an analysis of the educational achievements of students was carried out. The information basis was the results of periodically conducted international statistical surveys of the educational achievements of schoolchildren in the 4th and 8th grades. A comparative assessment of the literacy of 15-year-old students with details on reading, mathematical and natural science literacy was carried out. To find out the reasons for the differences between countries, the results obtained were compared with data on the volume of funding for education systems in different countries.

Results: in the countries selected for the study, a comparison was made of the educational achievements of students and the financial support of the education system at the levels of ISCED-2011. schoolchildren. The reasons hindering the formation of cognitive and socio-behavioral skills of schoolchildren, which are the result of insufficiently active development of skills for joint problem solving, have been identified. The identification of certain aspects that affect the formation and practical implementation of intellectual capital helped to identify the features of its accumulation, which are manifested in the objective aspirations of schoolchildren to acquire knowledge in various disciplines of the educational cycle. The value of the results of periodically conducted international surveys to measure the knowledge of students and the feasibility of their application in the study of the reproduction of intellectual capital has been confirmed. Based on the assessment of the effectiveness of the application of international test scores, the areas of application of the results obtained in order to improve the management of the education system are established.

Recommendations: Based on the analysis of the educational achievements of schoolchildren, the need to change approaches to the management of education as a special branch of the national economy that makes the main contribution to the formation and development of intellectual human capital is substantiated. Conclusions on the timeliness of updating state policy priorities and the wider application of methods and tools of macroeconomic and regional planning, the development of creative initiative at the municipal level of government, with a focus on improving the educational process in organizations of preschool, primary general, basic general and secondary general education (level 0 – ISCED 4 2011) are formulated. Recommendations for improving the organization of the educational process and improving the quality of training of students are presented.

Purpose: to identify the existing problems in the financial management of the non-profit sector; consideration of the benefits of digital transformation in relation to socially oriented non-profit organizations and its impact on the implementation of socially important programs and projects, improving social services for the population. Methodology and methods: based on the application of general economic and private scientific methods - analysis and synthesis, induction and deduction, system and institutional approaches, economic, factor and criterion types of analysis, heuristic methods, the use of content analysis in processing official statistical data, the results of sociological research and expert assessments-theoretical positions and empirical materials, legislative documents are studied, information from various sources is verified. The study used materials from official information sources (regulatory legal regulations and instructions, scientific papers, reports, and other publications), which form a reliable basis for analyzing the specifics of non-profit organizations. Results: taking into consideration consideration of what is happening in the national financial system transformation the authors conducted a comparative analysis of the measures proposed by the national government and the actions implemented by the competent authorities. These actions are strategically linked to achieving balanced development of the finances of non-profit organizations and strengthening the dynamically developing element - finances - of socially oriented non-profit organizations. The reasons that hinder the functioning of the non-profit sector and hinder the effective financial management of non-profit organizations, the formation and use of financial resources intended for solving socially significant problems of society are identified. Methods and technologies of financial and economic regulation recommended for practical use are systematized; proposals are formulated to improve the results of the non-profit sector. Recommendations: in order to improve the efficiency of the social service sector, it is advisable for public and municipal authorities to take into account the specifics of spatial development in order to maximize the use of resource and labor potential, as well as the settlement structure of the population when developing strategic and tactical issues related to the functioning of the non-profit sector, developing special programs, projects and activities, and designing institutional infrastructure facilities. In order to improve the results and strengthen the financial and economic situation, the management of socially oriented non-profit organizations should focus on demand and choose the most popular types of activities at the municipal level of management; take into account living conditions of the consumers of socially significant services in urban and rural areas; use innovative methods and tools to increase productivity and results; focus on the maximum use of effective digital technologies; give priority to staff training and professional development. The scientific novelty of the work consists in selecting tools for socially oriented non-profit organizations and justifying the feasibility of using the recommended innovations to improve the efficiency of social services.

Purpose: critical consideration of the technology of public finance management, which is the basis of budgeting; identification of problem issues in the research of methodological provisions and practical issues that affect the functioning of the budget system in the overall complex of strategic planning problems. Methodology and methods: based on the application of the dialectical method of cognition, the principles of the system approach and tools of general economic and specific scientific methods theoretical sources and empirical data were studied, legal documents pertaining to the reform of the budget system and the transition to the program budget were analyzed. The study was carried out by means of the Republic of Kazakhstan and the results are correlated with similar practice of public finance management in the Russian Federation. Results: considering the transformations of thy budget system the authors carried out a comparative analysis of the proposed measures and interventions that are strategically linked to ensure a comprehensive and effective system of governance, a balanced budget, efficient allocation of financial resources according to the established priorities, goals and objectives of fiscal policy. The reasons that make it difficult to manage state and municipal finances, through which there is a mobilization of financial resources, their redistribution and use to solve economic and social problems of society are identified. Practical applicability of technologies for result-oriented budgeting implementation, aimed at improving the efficiency of budgeting is studied. The evolution of principles, methods and tools used in financial activity is considered. The process of budget preparation and utilization of the budget system is researched. Practical aspects of budgeting and allocation of budget resources are analyzed. The scientific novelty of the paper consists in justification of a new approach to ensuring sustainable economic growth of donor and recipient regions, for the implementation of which it is recommended to change the methodology and practice of allocation of budget funds between economic entities both within and between levels of the budget system. The paper presents the conceptual basis for improving budget planning as one of the functional elements of financial management; the expediency of further studies of program budgeting in the context of updating the methodologies and using the proposed organizational and economic innovations in order to develop the basic provisions of financial science in the context of the digital economy.

Purpose. Analysis of the current issues of innovation clusters development at the regional level of administration in the Russian Federation. Methods. The possible areas of financial resources consolidation to ensure the balanced performance of cluster structures are analyzed through the comparison of indicator values of grant funds distribution among the RF subjects, based on the materials of the RF Ministry of Economic Development. Organizational and economic problems are identified hampering development and functioning of innovative clusters at regional level. Results. Recommendations to improve the performance of organizations-participants of the emerging territorial clusters have been formulated.

Purpose. Study of factors affecting the differentiation of innovative potential of Russian regions to take action on their state support. Methods. The dynamics of innovation potential SFD and innovative activities at the regional level, based on comparing the values ​​of the subjects of the Russian Federation, based on the materials Rosstat. Identified "hot spots" for the regions that are lagging behind in innovation development. Results and practical significance. The causes of differentiation innovation capacity by region in Southern Russia. Substantiated factors influencing the dynamics of innovation in territorial aspect. Formulated priorities the development of innovation management at the regional level. Scientific novelty. Tools offered public support for innovation. The prospects of improving the innovation capacity through the development and implementation of targeted programs for innovative development. Makes recommendations to improve the management of innovative potential and improve innovative activity organizations in federal district scale.