Аннотация: At the present time there is no standardized document in Russia that would regulate the process of acceptance and transfer of business from one chief accountant to another. This means that each organization has a right to develop and approve such a procedure independently. Therefore, it is very important to decide what important aspects both former and new chief accountants should pay attention at in order to secure themselves from possible penalties. Chief accountants bear responsibilities regulated both by labor law of the Russian Federation and Tax, Criminal and Administrative Offence Codes of the Russian Federation. Therefore, special attention should be paid at cash and accounting document, preparation of a full package f accounting and tax reports, compliance with the deadlines when submitting documents to tax, statistics and other authorities. The author of the article describes the process of changing a chief accountant at a Russian company, considers problems that may arise and provides guidelines and recommendations including recommendations to follow when a chief accountant is dismissed due to his own desire to terminate his employment and when a chief accountant is dismissed on administrative grounds according to the Russian Federation legislation.

Ключевые слова: accounting and trades, accountant, change, procedure.

Библиография:
Nalogovyy kodeks, Grazhdanskiy kodeks i prochee

References (transliteration):
Nalogovyy kodeks, Grazhdanskiy kodeks i prochee

Аннотация: The article contains the method for the evaluation of the development level of the components of the innovative environment of economic systems, level of development of technological infrastructures, comparative analysis of inner and outer elements of innovative environment. The author provides a list of factors defining structure of an industrial infrastructure and information elements of economic systems. The author also provides an example of evaluation of the main components of technological infrastructure of economic system at the federal district level, as well as rating evaluation of development of the technological infrastructure of federal districts in accordance with the statistical data for 2010, he provides the ratings of industrial and information elements of the innovation environments of federal districts.

Ключевые слова: economics, method, level, rating, evaluation, development, factors, infrastructure, innovation, environment.

Контактная информация: Nesterov, Andrey Anatolievich, 10129, Russia, Moskva, ul. Artyukhinoi, d.6

Библиография:
1. Ivanter V.V. Perspektivy i usloviya innovatsionno-tekhnologicheskogo razvitiya ekonomiki Rossii [Tekst] / V.V. Ivanter // Problemy prognozirovaniya. 2007. №3. C.3–20.
2. Vinokurov V. I. Osnovnye terminy i opredeleniya v sfere in-novatsiy [Tekst] / V.I. Vinokurov // Innovatsii. 2005. №4. S.16–18.
3. Martynov A.F. Osobennosti razvitiya khozyaystvennykh svyazey v innovatsionnoy deyatel'nosti regionov [Tekst] / A.F. Martynov // Sredne-russkiy vestnik obshchestvennykh nauk. 2012. №3. S.227-230.
4. Kamenskiy A.N. Formirovanie innovatsionnoy infrastruktury kak faktor razvitiya sotsial'no-ekonomicheskikh sistem [Tekst] / A.N. Kamenskiy // Transportnoe delo Rossii. 2010. №12. S.75-79.

References (transliteration):
1. Ivanter V.V. Perspektivy i usloviya innovatsionno-tekhnologicheskogo razvitiya ekonomiki Rossii [Tekst] / V.V. Ivanter // Problemy prognozirovaniya. 2007. №3. C.3–20.
2. Vinokurov V. I. Osnovnye terminy i opredeleniya v sfere in-novatsiy [Tekst] / V.I. Vinokurov // Innovatsii. 2005. №4. S.16–18.
3. Martynov A.F. Osobennosti razvitiya khozyaystvennykh svyazey v innovatsionnoy deyatel'nosti regionov [Tekst] / A.F. Martynov // Sredne-russkiy vestnik obshchestvennykh nauk. 2012. №3. S.227-230.
4. Kamenskiy A.N. Formirovanie innovatsionnoy infrastruktury kak faktor razvitiya sotsial'no-ekonomicheskikh sistem [Tekst] / A.N. Kamenskiy // Transportnoe delo Rossii. 2010. №12. S.75-79.

Аннотация: The article describes the method of evaluating the borrower’s creditworthiness as well as development trends in the banking system of Abkhazia. The author shares his own interpretation of the term ‘borrower’s creditworthiness’. Based on that, the author defines the main requirements for the borrower and analysis of his credit worthiness. The author also offers his quan titative and qualitative evaluation pro cedures and describes the main stages of the evaluation process. This procedure can be well applied to the banking system in Abkhazia.

Ключевые слова: banking, borrower’s creditworthi ness, credit history, option, swap, bank, income and expenditure, credit risk, gua ran tee, futures.

Контактная информация: Kutarba Astamur Yurievich, Zatseva St. 41/4, Moscow 115054 , Russia.

Библиография:
1. Federal'nyy zakon «O kreditnykh isto-
riyakh», №218 ot 30 dekabrya 2004 g.
2. Zueva O.A. Upravlenie kreditnym ri-
skom pri kreditovanii po kreditnoy
linii : avtoreferat dis. ... k.e.n. SPb.,
2007.
3. Glushchenko V.V. Analiz effektivnosti
protsedur otsenki kreditosposobnosti
zaemshchika banka. M., 2012
4. Prospalova V.S. Problemy otsenki kre-
ditosposobnosti klientov kommerche-
skikh bankov. Vladivostok, 2008.
5. «Mezhdunarodnaya konvergentsiya izme-
reniya kapitala i standartov kapitala:
novye podkhody» Bazel'skogo komiteta
po bankovskomu nadzoru
6. Bankovskiy nadzor Evropeyskiy opyt
i Rossiyskaya praktika, obuchenie per-
sonala banka Rossii, Etap 3

References (transliteration):
1. Federal'nyy zakon «O kreditnykh isto-
riyakh», №218 ot 30 dekabrya 2004 g.
2. Zueva O.A. Upravlenie kreditnym ri-
skom pri kreditovanii po kreditnoy
linii : avtoreferat dis. ... k.e.n. SPb.,
2007.
3. Glushchenko V.V. Analiz effektivnosti
protsedur otsenki kreditosposobnosti
zaemshchika banka. M., 2012
4. Prospalova V.S. Problemy otsenki kre-
ditosposobnosti klientov kommerche-
skikh bankov. Vladivostok, 2008.
5. «Mezhdunarodnaya konvergentsiya izme-
reniya kapitala i standartov kapitala:
novye podkhody» Bazel'skogo komiteta
po bankovskomu nadzoru
6. Bankovskiy nadzor Evropeyskiy opyt
i Rossiyskaya praktika, obuchenie per-
sonala banka Rossii, Etap 3