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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">10.26794/2408-9303-2019-6-5-24-35</article-id><article-id custom-type="elpub" pub-id-type="custom">accounting-278</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>ТЕОРИЯ УЧЕТНО-КОНТРОЛЬНЫХ И АНАЛИТИЧЕСКИХ ПРОЦЕССОВ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>THEORY OF ACCOUNTING AND CONTROL</subject></subj-group></article-categories><title-group><article-title>Подходы к оценке результатов цифровой трансформации экономики России</article-title><trans-title-group xml:lang="en"><trans-title>Approaches to Assessing the Results of the Digital Transformation of the Russian Economy</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-2781-8112</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Елохов</surname><given-names>А. М.</given-names></name><name name-style="western" xml:lang="en"><surname>Elokhov</surname><given-names>A. M.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Александр Михайлович Елохов — кандидат экономических наук, доцент кафедры менеджмента</p></bio><bio xml:lang="en"><p>Alexander M. Elokhov — Cand. Sci. (Econ.), Assistant Professor at the Management Department</p></bio><email xlink:type="simple">reader1201@rambler.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/0000-0002-0049-1650</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Александрова</surname><given-names>Т. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Alexandrova</surname><given-names>T. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Татьяна Васильевна Александрова — кандидат экономических наук, доцент кафедры менеджмента</p></bio><bio xml:lang="en"><p>Tat’yana V. Alexandrova — Cand. Sci. (Econ.), Assistant Professor at the Management Department</p></bio><email xlink:type="simple">atvpsu@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Пермский государственный национальный исследовательский университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Perm State National Research 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>27</day><month>10</month><year>2019</year></pub-date><volume>6</volume><issue>5</issue><fpage>24</fpage><lpage>35</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Елохов А.М., Александрова Т.В., 2019</copyright-statement><copyright-year>2019</copyright-year><copyright-holder xml:lang="ru">Елохов А.М., Александрова Т.В.</copyright-holder><copyright-holder xml:lang="en">Elokhov A.M., Alexandrova T.V.</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/278">https://accounting.fa.ru/jour/article/view/278</self-uri><abstract><p>В статье исследовано взаимодействие цифровых процессов в системе «город-регион-страна» при оценке общего уровня цифровой трансформации экономики России. Проанализированы индикаторы цифровизации регионов и крупнейших городов России за 2014–2018 гг.; определены показатели, отражающие региональные диспропорции цифровизации национальной экономики; разработаны новые методические подходы к оценке цифрового неравенства в системе «город-регион-страна». Для этого использованы методы логического, системного, компаративного анализа индикаторов цифровой экономики России. Применение предлагаемых индикаторов позволит оптимизировать существующие методики оценки; повысить степень достоверности оценки цифровых процессов и технологий для принятия решений в системе государственного, регионального и муниципального управления.</p></abstract><trans-abstract xml:lang="en"><p>The article focuses on the study of the interaction of digital processes in the “city-region-country” system when assessing the overall level of digital transformation of the Russian economy, since the works devoted to the consideration of the results of the introduction of digital technologies in the country do not analyze the features of territorial digital processes. The research aims at the necessity and possibility to show specific digitalization features of cities and regions in the existing evaluation methods of the Russian economy digital transformation index. The researchers used logical, systematic and comparative analysis methods to analyze the digitalization indicators of the largest Russian cities and regions. The authors analyze the digitalization indicators of the largest Russian cities and regions between 2014– 2018; they define indicators, reflecting regional disproportions of the national economy digitalization; and develop new methods to evaluate digital inequality in the system “city-region-country”. The use of the suggested indicators will improve the existing methods of evaluation of the largest Russian cities digitalization, increase the fairness of digital processes and technologies evaluation for making decisions in the system of state, regional and municipal government.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>цифровая трансформация</kwd><kwd>национальная экономика</kwd><kwd>регион</kwd><kwd>крупнейший город</kwd><kwd>«умный город»</kwd><kwd>индекс</kwd><kwd>индикатор</kwd><kwd>диспропорция</kwd></kwd-group><kwd-group xml:lang="en"><kwd>digital transformation</kwd><kwd>national economy</kwd><kwd>region</kwd><kwd>the largest city</kwd><kwd>“Smart City”</kwd><kwd>index</kwd><kwd>indicator</kwd><kwd>disproportion</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">Cagnin C., Havas A., Saritas O. 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