In connection with the development of transforming the economy, the need for forecasting and analyzing the consequences of managerial decisions becomes more pressing. To substantiate and evaluate such decisions, a tool for prospective analysis of financial statements of companies is used. In recent years, the content and structure of a company's financial statements have undergone significant changes. With the development of economic relations, the principles of organization and methodology of accounting and reporting are also dynamically changing. The issues of reforming financial statements of a company are constantly discussed at international congresses of accountants and other professional forums. The purpose of the study is to improve the concept of preparing financial statements of a company as an information base for taking decisions in a transforming economy. As a result of the research, the economic essence of company's financial statements is substantiated from the point of view of an integrated approach; the importance of financial statements of an organization for effective management is determined; the main financial and non-financial indicators are systematized; it is proposed to introduce a mandatory requirement for disclosure of non-financial indicators in the corporate reporting system; proposals have been elaborated to improve the methods for analyzing financial statements as a tool for managing a company.

The relevance of this study is caused by the growing role of digital technology in the organization and functioning of socioeconomic relations. Universities and enterprises are actively using digital technology to realize their traditional functions. Digital transformation requires the adoption of an adequate government policy for the effective management of modern digital processes. The objective is to conduct a study of the digital transformation of universities and enterprises at the micro and macro levels of the socioeconomic system and to formulate some recommendations on improving the efficiency and safety of using digital technologies. As special methods, the authors used the methods of sociological survey and statistical information processing. An institutional approach was used to analyze digitalization processes in the national socio-economic system. The most favorable institutions for the development of digital technologies were identified. A multilevel approach to the analysis of digitalization processes at the personal, organizational and institutional levels was also used. The study revealed a discrepancy in the level of development of the necessary digital competencies between universities and the real sector of the economy. The reason for this was the absence or insufficient development of relevant institutions: trust, competition, entrepreneurship, property rights. Some recommendations were formulated to improve the institutions that promote digitalization, depending on the level of socio-economic activity: personal, organizational, routine.

No abstract

The modern world is entering a new state of its development associated with the digitalization process. It affects all aspects of society, changes the traditional foundations and imposes new requirements for the educational process. National educational systems cannot remain aloof from this process. The purpose of this article is to study the digitalization process and its impact on the education system of the world and the Russian Federation. The methodology of the article is based on a systemic and structural-functional approach. The validity of the results of the study is based on the use of popular scientific and special methods, including analysis, synthesis, historical and comparative analysis. On the basis of the analysis of scientific literature, the authors formed an overall picture of the problem under consideration. The work analyzes the processes occurring in the world associated with the beginning of a new historical period. The new time also imposes new requirements on various branches of knowledge, updates approaches to the use of modern and future information technologies. A particular place is given to the synergistic approach, which is an optimistic alternative to mastering the knowledge and competencies of the digital education. In the article the authors point to the lag in the theoretical base of the digitalization process, the lag in infrastructure, shortcomings in the organization of the educational process, reveal cognitive contradictions and, at the same time, show possible ways to solve them.

The purpose of this study is to analyze the problems of quality training of personnel for the digital economy of Russia during the pandemic within the framework of STEAM education and to identify their solutions with the help of the most effective distance learning tools. The research is based on a survey of 138 respondents (students of the Department of Mathematics and Natural Sciences of the Yelabuga Institute of the Kazan Federal University), who have mastered professional competencies in a distance learning format during the pandemic. The results of the survey confirmed the conclusion that distance learning tools such as Moodle, Google Classroom, and Microsoft Teams have shown their effectiveness and can be successfully used not only in the context of extreme situations, for example, a pandemic, but also as elements of blended learning while bringing variety to the forms of learning, and thereby strengthening the process of training STEAM education specialists. The scientific novelty of the study lies in a deep analysis of the distance learning tools used for training specialists for the digital economy of Russia, namely STEAM education specialists, based on the collection of information from students during the period of transformational changes in the pedagogical education system.