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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">accounting</journal-id><journal-title-group><journal-title xml:lang="ru">Учет. Анализ. Аудит</journal-title><trans-title-group xml:lang="en"><trans-title>Accounting. Analysis. Auditing</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2408-9303</issn><issn pub-type="epub">2619-130X</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2408-9303-2019-6-1-69-75</article-id><article-id custom-type="elpub" pub-id-type="custom">accounting-232</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ОБРАЗОВАНИЕ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>EDUCATION</subject></subj-group></article-categories><title-group><article-title>Развитие  российской  системы   рейтингования  университетов</article-title><trans-title-group xml:lang="en"><trans-title>Development  of  University  Ranking  System  in  Russia</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-9297-9356</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Никифорова</surname><given-names>Е. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Nikiforova</surname><given-names>E. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Елена Владимировна Никифорова —  доктор экономических наук, профессор Департамента учета, анализа и аудита.</p><p>Москва.</p></bio><bio xml:lang="en"><p>Elena V. Nikiforova —  Dr. Sci. (Econ.), Professor of the Department of Accounting, Analysis and Audit.</p><p>Moscow.</p></bio><email xlink:type="simple">EVNikiforova@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-6203-4084</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname> Бурцева</surname><given-names>К. Ю.</given-names></name><name name-style="western" xml:lang="en"><surname>Burtsevа</surname><given-names>K. Yu.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Ксения Юрьевна Бурцева —  кандидат экономических наук, доцент, докторант Департамента учета, анализа и аудита.</p><p>Москва.</p></bio><bio xml:lang="en"><p>Kseniya Yu. Burtsevа —  Can. Sci. (Econ.), Associate Professor, Doctoral student of the Department of Accounting, Analysis and Audit.</p><p>Moscow.</p></bio><email xlink:type="simple">kyburtseva@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Финансовый университет.</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University.</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2019</year></pub-date><pub-date pub-type="epub"><day>04</day><month>03</month><year>2019</year></pub-date><volume>6</volume><issue>1</issue><fpage>69</fpage><lpage>75</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Никифорова Е.В.,  Бурцева К.Ю., 2019</copyright-statement><copyright-year>2019</copyright-year><copyright-holder xml:lang="ru">Никифорова Е.В.,  Бурцева К.Ю.</copyright-holder><copyright-holder xml:lang="en">Nikiforova E.V., Burtsevа K.Y.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://accounting.fa.ru/jour/article/view/232">https://accounting.fa.ru/jour/article/view/232</self-uri><abstract><p>В статье рассмотрены современные тенденции, наблюдаемые как в международной, так и в российской системе образования, а также тренды в рейтингах университетов. Изучены и представлены отечественные рейтинги университетов, составляемые СМИ и профессиональными сообществами, наиболее известными из которых являются рейтинг Эксперт РА и рейтинг «Интерфакса». Самым достоверным отечественным рейтингом, прошедшим процедуру независимой аудиторской проверки, признан Московский международный рейтинг университетов «Три миссии университетов» (MosIUR). Обоснована необходимость развития российской системы рейтингования отечественных и зарубежных вузов, которая позволит повысить политический статус России и мотивировать университеты к конкурентной борьбе. В качестве направления совершенствования и развития рейтинга «Три миссии университетов» предложено рейтингование вузов в группы. Предлагаемые рекомендации по формированию рейтинговых групп университетов приемлемы не только для рейтинга MosIUR, но и для ранжирования вузов такими рейтинговыми системами, как Эксперт РА и «Интерфакс», а также другими отечественными и зарубежными СМИ, агентствами и профессиональными сообществами.</p></abstract><trans-abstract xml:lang="en"><p>The article deals with the modern trends in both the international and Russian educational systems, as well as the trends in the rankings of universities. There were studied and introduced domestic rankings of universities, created by the media and professional communities, the most famous of which are the Expert RA rating and rating of “Interfax”. The most reliable domestic rating that has passed an independent auditing procedure has become the Moscow International University ranking “The three University missions” (MosIUR). The article justifies the necessity for the development of the Russian system of ranking of domestic and foreign universities, which will improve the political status of Russia and motivate universities to compete. As part of the improvement and development of “The three University missions” rating there has been proposed the group rating of universities. The proposed recommendations for the formation of ranking groups for universities are acceptable not only for MosIUR but also for the ranking systems of universities such as Expert RA rating and Interfax, as well as other domestic and foreign media, agencies and professional communities.</p></trans-abstract><kwd-group xml:lang="ru"><kwd> университет</kwd><kwd>рейтинг</kwd><kwd>рейтинг Эксперт РА</kwd><kwd>рейтинг «Интерфакса»</kwd><kwd>Московский международный рейтинг университетов «Три миссии университетов»</kwd></kwd-group><kwd-group xml:lang="en"><kwd> university</kwd><kwd>ranking</kwd><kwd>ranking of RA Expert</kwd><kwd>ranking of Interfax</kwd><kwd>The Moscow international university ranking “The three University missions”</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Булыга Р. П. Концепция формирования публичной отчетности вузов. 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