Moskva, Russian Federation
An approach to the development of an algorithm and methodological tools for predicting the financial security of companies is considered, based on the risk-based concept of international financial reporting and auditing standards, the Harvard paradigm of industry analysis, which has been developed in modern studies in the fi eld of sustainable development and risk-based methods, as well as on the use of mathematical and statistical tools and modern big data technologies in economic research. Th e practical novelty of the proposed methodological tools lies in the complexity of assessing the risks of financial solvency (risk factors of the probability of bankruptcy), which may be in demand in audit and arbitration practice.
financial security, industry analysis, big data technologies, audit
1. Aganbegyan A.G. O neotlozhnyh merah po vozobnovleniyu social'no-ekonomicheskogo rosta // Problemy prognozirovaniya. – 2019. – № 1. – S. 3–15.
2. Porfir'ev B.N. Perspektivy ekonomicheskogo rosta v Rossii // Vestnik Rossiyskoy akademii nauk. – 2020. – № 3. – S. 243–250.
3. Kazakova N.A. Cifrovaya analitika i kontrol' finansovoy bezopasnosti obschestvenno znachimyh organizaciy : monografiya / N.A. Kazakova, A.E. Sivkova. — M. : INFRA-M, 2022. — 276 s. — (Nauchnaya mysl'). — https://DOI 10.12737/1863937.
4. NDT: novaya rossiyskaya tehnologicheskaya revolyuciya // Bobylev S.N., Kudryavceva O.V., Skobelev D.O., Solov'eva S.V., Yakovleva E.Yu. // Izdatel'stvo Centra ekologicheskoy promyshlennoy politiki. Moskva, 2021.- 246 s.
5. Kazakova N.A. Analiticheskie procedury: opyt ispol'zovaniya v audite i ocenke hozyaystvennoy deyatel'nosti // Vestnik Finansovogo universiteta. – 2017. – № 2. – S. 113–120.
6. Tensi Uilan, Eliz Duglas. Cena social'noy otvetstvennosti. Rezhim dostupa: https://hbr-russia.ru/biznes-i-obshchestvo/etika-i-reputatsiya/854831
7. Informacionnaya sistema Spark-Interfaks. Rezhim dostupa: http://www.spark-interfax.ru/
8. Kogdenko V.G., Kazakova N.A. Monitoring osnovnyh parametrov ekologicheskoy bezopasnosti promyshlennogo proizvodstva // Ekologiya i promyshlennost' Rossii. – 2021. – T. 25. – № 3. – S. 60–65.
9. Oficial'nyy sayt PAO Severstal'. Rezhim dostupa: https://www.severstal.com/rus
10. Oficial'nyy sayt Rosstata. https://rosstat.gov.ru/storage/mediabank/123_27-07–2022.html