Archive
2023 96 97 98 99 100 101
2022 90 91 92 93 94 95
2021 84 85 86 87 88 89
2020 78 79 80 81 82 83
2019 72 73 74 75 76 77
2018 66 67 68 69 70 71
2017 60 61 62 63 64 65
2016 54 55 56 57 58 59
2015 48 49 50 51 52 53
2014 42 43 44 45 46 47
News
Submit your article
Newsletter


Issue № 47. December 2014

Directions for the Improvement of the Depreciation Policy in the Russian Federation

Boris E. Utkin

Graduate student, School of Public Administration, Lomonosov Moscow State University, Moscow, Russian Federation.
E-mail: Utkinb@rambler.ru

Maintaining and accumulating the economic potential of the country requires an improvement of productivity and efficiency of production and economic activity. Implementation of new technologies and innovations provides this increase. Investments play an important role in financing the innovative processes and projects. The article explores the structure of sources of funding for the reproduction of fixed assets and notes the importance of the role of capital investments. Special attention is paid to the necessity of renewal of the fixed assets for enterprises. An analysis of the main types of investment sources reveals the effectiveness of their own sources of funding — the of depreciation deductions. The author examines the experience of accelerated depreciation increasing the volume of investments in fixed assets in many economically developed countries and in Russia. The article presents a comparison of the state control over the use of depreciation in Russia and abroad and identifies the necessary measures to improve governance and the use of accrual depreciation in the Russian economy.

Keywords

Amortization, equity, accelerated amortization, equipment, production capital funds, sources of financing, modernization, depreciation charges, investments, foreign countries, innovative economy.

Comments:
No material published in this journal may be reproduced in print or in electronic form without a link to "E-journal. Public Administrarion".
119991, Room A-710, Shuvalovskiy building, Lomonosov Moscow State University
(27/4, Lomonosovskiy Avenue); phone: +7 (495) 930-85-71
Copyright © 2015 SPA MSU


Яндекс.Метрика