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The problems of the concession development are considered, which is one of the forms of public-private partnership during developing difficult for access mineral deposits. Data on the historical experience of this form of management in the world and in Russia, including in mineral resources use, are given. The specifics of the implementation of the concession mechanism in the mineral resources use in Russia are reflected, as well as the factors that impede the development of the concession mechanism in modern conditions in the mining sectors of the Russian Federation. The necessity of using concessions for the creation of industrial infrastructure, which is necessary for the development of difficult for access mineral deposits is substantiated.

The article examines the problem of improving financial policy in terms of the formation of financial results of subsoil use enterprises. It is advisable to form the financial results of subsoil use enterprises on the basis of management by centers of responsibility on the principle of determining areas of responsibility in the or-ganizational structure of enterprises, such as a center of income, a center of expenses, and an investment center. According to the authors, an important area of financial results management should be the creation of a system of constant monitoring of reserves for doubtful debts.

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