Purpose The purpose of this paper is to develop new state standards of higher education for training digital personnel in the conditions of Industry 4.0 by the example of modern Russia. Design/methodology/approach An overview and a critical analysis of the expert and analytical report of the research institute “Higher School of Economics” on the results of digital modernization of the modern Russian economy entitled “Indicators of the digital economy” in the part “Human resources of the digital economy” is performed. Findings It is proved that formation of the personnel infrastructure for digital modernization of economy requires standardization of the process of training of digital personnel. The new state standards of higher education for training digital personnel in the conditions of Industry 4.0 by the example of modern Russia are created on the basis of the existing directions of the master’s program. Originality/value An authors’ classification of digital personnel according to the criterion of performed functions for application of digital technologies is offered, and two categories of them are distinguished: technical specialists and narrow sectorial specialists – which allowed specifying the scientific and methodological provision of the process of training and statistical accounting of digital personnel in Russia. The authors determine the perspective directions of training of digital personnel within the directions of the master’s program, which are implemented in modern Russia, and the corresponding categories of digital personnel. The authors also offer additional requirements to the results of mastering of the main educational programs of the master’s program, the structure of the main educational programs of the master’s program and the conditions of implementation of the main educational programs of training of masters within training of digital personnel. The authors’ conclusions and recommendations ensure the information support for training of digital personnel of modern Russian universities, as well as monitoring and control of this process of state regulators.

No abstract

The article analyzes the concept of the planning system for field tax audits, analyzes the criteria for an independent risk assessment for taxpayers from the point of view of the appropriateness of their use in planning field tax audits, considers the planning process for field tax audits, and examines the changes made to the original version of this concept.

This article examines the role of financial analysis in enterprise management, provides a definition of the concept of economic security, defines the essence, as well as objects and stages of financial analysis. As a result of the study, it was concluded that financial analysis can identify and eliminate potential and real threats to the economic security of an enterprise.

In the article discusses issues related to the assessment of the financial security of enterprises. The authors present the concept of financial security of an enterprise, reveal the threats affecting it. The paper reveals the indicators used to assess the financial security of an enterprise, and also provides measures to improve financial security.