Home  Journals  Finance and Credit  25(601) - 2014 July

Mechanism of improvement of the state depreciation policy within modernization of the Russian economy

Available online: 29 June 2014

Subject Heading: FINANCIAL SPHERE

JEL Classification: 

Pages: 16-25

The article considers the reasons of inefficiency of the Russian depreciation policy. The author offers the concept of new depreciation reform for improvement of depreciation policy at the federal level. The paper develops the package of measures on the effectiveness of the depreciation policy including the introduction of state control over the targeted use of the sinking fund. The work reveals the prohibition of investments in financial assets and creation of a special institute forming the depreciation policy and oversees its implementation. The author presents the results of introduction depreciation policy in economic agents.

Keywords: depreciation charges, own source, financial resources, depreciation policy, modernization, Russian economy

References:

1. Panskov V.G. Sovershenstvovanie amortizatsionnoi politiki v kontekste modernizatsii rossiiskoi ekonomiki [Improvement of depreciation policy within modernization of the Russian economy]. Finansy – Finance, 2010, no. 11, pp. 27–31.
2. RF Federal Law “On Investment activity in the Russian Federation which is carried out in the form of capital investment” of February 25, 1999 № 39-FZ.
3. Sukharev I.R. Prakticheskoe primenenie trebovanii MSFO v rossiiskikh usloviiakh: uchet osnovnykh sredstv [Practical application of requirements of IFRS in the Russian conditions: accounting for fixed assets]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2010, no. 4, pp. 2–9.
4. Tatynov S.I. Povyshenie roli amortizatsii v obnovlenii osnovnogo kapitala predpriiatii [Increase of a role of depreciation in updating a fixed capital of the enterprises]. Finansy – Finance, 2011, no. 6, pp. 27–31.

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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