<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<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">10.26794/2408-9303-2023-10-5-50-60</article-id><article-id custom-type="elpub" pub-id-type="custom">accounting-566</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>МЕТОДИКИ И ПРАКТИЧЕСКИЙ ОПЫТ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>TECHNIQUES AND TECHNOLOGIES</subject></subj-group></article-categories><title-group><article-title>Мировая практика применения мер государственной поддержки организаций оборонно-промышленного комплекса</article-title><trans-title-group xml:lang="en"><trans-title>World Practice of Applying State Support Measures for Organizations of the Military-Industrial Complex</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-1923-5224</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Амерсланова</surname><given-names>А. Н.</given-names></name><name name-style="western" xml:lang="en"><surname>Amerslanova</surname><given-names>A. N.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Айнара Надировна Амерсланова — кандидат экономических наук, ведущий научный сотрудник Центра научных исследований и стратегического консалтинга факультета налогов, аудита и бизнес-анализа, </p><p>Москва.</p></bio><bio xml:lang="en"><p>Aynara N. Amerslanova — Cand. Sci. (Econ.), lead researcher at the Center for Scientific Research and Strategic Consulting, Faculty of Taxes, Audit and Business Analysis, </p><p>Moscow.</p></bio><email xlink:type="simple">aamerslanova@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/0000-0002-6642-8216</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Пашнин</surname><given-names>И. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Pashnin</surname><given-names>I. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Илья Владимирович Пашнин — стажер-исследователь Центра научных исследований и стратегического консалтинга факультета налогов, аудита и бизнес-анализа,</p><p>Москва.</p><p> </p></bio><bio xml:lang="en"><p>Ilia V. Pashnin — research assistant at the Center for Scientific Research and Strategic Consulting, Faculty of Taxes, Audit and Business Analysis, </p><p>Moscow.</p></bio><email xlink:type="simple">iljapashnin@yandex.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>2023</year></pub-date><pub-date pub-type="epub"><day>01</day><month>12</month><year>2023</year></pub-date><volume>10</volume><issue>5</issue><fpage>50</fpage><lpage>60</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Амерсланова А.Н., Пашнин И.В., 2023</copyright-statement><copyright-year>2023</copyright-year><copyright-holder xml:lang="ru">Амерсланова А.Н., Пашнин И.В.</copyright-holder><copyright-holder xml:lang="en">Amerslanova A.N., Pashnin I.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/566">https://accounting.fa.ru/jour/article/view/566</self-uri><abstract><p>Статья посвящена аналитическому обзору мировых практик по осуществлению мер государственной поддержки организаций оборонно-промышленного комплекса (ОПК). Целью исследования явилось изучение международного опыта в данной области и определение его применимости в контексте развития ОПК Российской Федерации. Актуальность данной работы обусловлена необходимостью обеспечения решения оперативных и стратегических задач ОПК РФ в условиях санкционного давления со стороны отдельных стран и важностью оценки имеющихся мер государственной поддержки организаций комплекса. В ходе исследования проанализирована американская Программа поддержки организаций оборонной промышленности, которая реализуется в США с 2019 г. и основывается на развитии сотрудничества между государственными и частными предприятиями, относящимися к научной сфере, ОПК, а также органами местного самоуправления. Структура Программы предусматривает формирование сообщества, объединяющего заинтересованные стороны для обеспечения устойчивого развития и конкурентоспособности ОПК. В рамках изучения европейского опыта рассмотрена деятельность Европейского фонда обороны, основанного в 2021 г. по инициативе Комиссии по поддержке оборонного сотрудничества Евросоюза и ориентированного на поддержку и развитие европейского ОПК путем финансирования инновационных исследований, разработок и совместных проектов международного значения. Основные цели фонда включают повышение автономии и конкурентоспособности в области оборонной промышленности, а также стимулирование интеграции и сотрудничества между странами — членами ЕС. В результате работы были сделаны выводы о том, какие идеи из международной практики могли бы быть применены для развития ОПК Российской Федерации. Результаты исследования могут быть использованы Федеральным Собранием Российской Федерации, Правительством Российской Федерации, Министерством обороны Российской Федерации, Фондом перспективных исследований и другими государственными структурами и организациями, определяющими политику в области регулирования ОПК, в качестве предложений для дальнейшего развития мер государственной поддержки в Российской Федерации.</p></abstract><trans-abstract xml:lang="en"><p>The article is devoted to an analytical review of the best global practices in the implementation of measures of state support for organizations of the military-industrial complex (MIC). The purpose of the research was to study international experience in this area and determine its applicability in the context of the development of the Russian Federation’s MIC. The relevance of this work is determined by the need to ensure the solution of operational and strategic tasks of the Russian Federation’s military-industrial complex in the conditions of sanctions pressure from certain countries and the importance of assessing the available measures of state support for organizations of the complex. The study analyses the American Defense Manufacturing Community Support Program, which has been implemented in the United States since 2019. The program is based on the development of cooperation between public and private organizations, including enterprises of the military-industrial complex, scientific organizations, as well as local governments. The structure of the program provides for the formation of a community that brings together stakeholders to ensure sustainable development and competitiveness of the defense industrial complex. As part of the study of European experience, the activities of The European Defense Fund, established in the European Union in 2021 on the initiative of the Commission for the Support of Defense Cooperation of the European Union, were examined. The fund is focused on supporting and developing the European defense-industrial complex by financing innovative research, development and joint projects of international importance. The main objectives of the fund include increasing autonomy and competitiveness in the defense industry, as well as promoting integration and cooperation between the member states of the European Union. Within the framework of the article, each practice was analyzed, and conclusions have been drawn about what ideas from international practice could be applied in the development of the defense-industrial complex of the Russian Federation. The results of the study can be used by the Federal Assembly of the Russian Federation, the Government of the Russian Federation, the Ministry of Defense of the Russian Federation, the Foundation for Advanced Studies and other state structures and organizations that determine the policy in the field of defense industry regulation as proposals for further development of state support measures in the Russian Federation.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>оборонно-промышленный комплекс</kwd><kwd>Программа поддержки организаций оборонной промышленности</kwd><kwd>Европейский фонд обороны</kwd><kwd>государственная поддержка</kwd><kwd>государственная программа</kwd><kwd>научные исследования</kwd></kwd-group><kwd-group xml:lang="en"><kwd>military-industrial complex</kwd><kwd>The Defense Manufacturing Community Support Program</kwd><kwd>The European Defence Fund</kwd><kwd>governmental support</kwd><kwd>government program</kwd><kwd>scientific research</kwd></kwd-group><funding-group><funding-statement xml:lang="ru">Статья подготовлена по результатам исследований, выполненных за счет бюджетных средств по государственному заданию Финансовому университету в 2023 г.</funding-statement><funding-statement xml:lang="en">The article was prepared based on the results of research carried out at the expense of budgetary funds under the state assignment of the Financial University in 2023.</funding-statement></funding-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Воронова А.И. Современные формы государственной поддержки предприятий оборонно-промышленного комплекса России. Journal of Monetary Economics and Management. 2020;(2):11–16.</mixed-citation><mixed-citation xml:lang="en">Voronova A.I. Modern forms of state support for the Russian military-industrial complex. Journal of Monetary Economics and Management. 2020;(2):11–16. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">Латышенок Д.К. Современное состояние оборонно-промышленного комплекса России. Сибирский аэрокосмический журнал. 2015;(1):253–260.</mixed-citation><mixed-citation xml:lang="en">Latyshenok D.K. Current state of the military-industrial complex of Russia. Sibirskii aerokosmicheskii zhurnal = Siberian Aerospace Journal. 2015;(1):253–260. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">Медовников Д.С., Лисс А.В. Инновационно-технологическое взаимодействие оборонной индустрии и гражданского сектора в США: исторический опыт и Актуальные тенденции. Вестник Московского университета. Серия 25. Международные отношения и мировая политика. 2016;(3):29–51.</mixed-citation><mixed-citation xml:lang="en">Medovnikov D.S., Liss A.V. Innovative and technological interaction between the defense industry and the civilian sector in the United States: historical experience and current trends. Vestnik Moskovskogo universiteta. Seriya 25. Mezhdunarodnye otnosheniya i mirovaya politika = Lomonosov World Politics Journal. 2016;(3):29–51. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">Steinbock D. The challenges for America’s defense innovation. The Information Technology &amp; Innovation Foundation. 2014;36(6):366–374.</mixed-citation><mixed-citation xml:lang="en">Steinbock D. The challenges for America’s defense innovation. The Information Technology &amp; Innovation Foundation. 2014;36(6):366–374</mixed-citation></citation-alternatives></ref><ref id="cit5"><label>5</label><citation-alternatives><mixed-citation xml:lang="ru">Williams E., Shaffer A.R. The Defense Innovation Initiative: The importance of capability prototyping. URL: https://ndupress.ndu.edu/Media/News/Article/581867/the-defense-innovation-initiative-theimportance-of-capability-prototyping/</mixed-citation><mixed-citation xml:lang="en">Williams E., Shaffer A.R. The Defense Innovation Initiative: The importance of capability prototyping. URL: https://ndupress.ndu.edu/Media/News/Article/581867/the-defense-innovation-initiative-theimportance-of-capability-prototyping/</mixed-citation></citation-alternatives></ref><ref id="cit6"><label>6</label><citation-alternatives><mixed-citation xml:lang="ru">Fiott D. Strategic competition: Toward a genuine step-change for Europe’s defense industry? Economics of Peace and Security Journal. 2023;(18):7–17.</mixed-citation><mixed-citation xml:lang="en">Fiott D. Strategic competition: Toward a genuine step-change for Europe’s defense industry? Economics of Peace and Security Journal. 2023;(18):7–17.</mixed-citation></citation-alternatives></ref><ref id="cit7"><label>7</label><citation-alternatives><mixed-citation xml:lang="ru">Bellais R. The Economic Imperative of Europeanizing Defense Innovation. The Emergence of EU Defense Research Policy. 2018;(6):93–109.</mixed-citation><mixed-citation xml:lang="en">Bellais R. The Economic Imperative of Europeanizing Defense Innovation. The Emergence of EU Defense Research Policy. 2018;(6):93–109.</mixed-citation></citation-alternatives></ref><ref id="cit8"><label>8</label><citation-alternatives><mixed-citation xml:lang="ru">Sabatino E. The European defence fund: a step towards a single market for defence? Journal of European Integration. 2022;(44):133–148.</mixed-citation><mixed-citation xml:lang="en">Sabatino E. The European defence fund: a step towards a single market for defence? Journal of European Integration. 2022;(44):133–148.</mixed-citation></citation-alternatives></ref><ref id="cit9"><label>9</label><citation-alternatives><mixed-citation xml:lang="ru">Martins B. O., Mawdsley J. Sociotechnical Imaginaries of EU Defence: The Past and the Future in the European Defence Fund. Journal of Common Market Studies. 2021:59(6):1–17.</mixed-citation><mixed-citation xml:lang="en">Martins B. O., Mawdsley J. Sociotechnical Imaginaries of EU Defence: The Past and the Future in the European Defence Fund. Journal of Common Market Studies. 2021:59(6):1–17.</mixed-citation></citation-alternatives></ref><ref id="cit10"><label>10</label><citation-alternatives><mixed-citation xml:lang="ru">Слепак В. Ю. Межправительственные механизмы финансирования научных разработок в сфере безопасности и обороны в Eвропейском союзе. Вестник Университета имени О. Е. Кутафина. 2021;(7):99–107.</mixed-citation><mixed-citation xml:lang="en">Slepak V. Yu. Intergovernmental mechanisms for security and defense R&amp;D funding in the European Union. Vestnik Universiteta imeni O. E. Kutafina = Courier of Kutafin Moscow State Law University. 2021;(7):99–107. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit11"><label>11</label><citation-alternatives><mixed-citation xml:lang="ru">Корощупов В.О. Cовременные тенденции в организации общеевропейских оборонных научных исследований. Пути к миру и безопасности. 2017;(2):70–81.</mixed-citation><mixed-citation xml:lang="en">Koroshchupov V.O. Modern trends in the organization of pan-european defense scientific research. Puti k miru i bezopasnosti = Pathways to Peace and Security. 2017;(2):70–81. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit12"><label>12</label><citation-alternatives><mixed-citation xml:lang="ru">Корощупов В.О. Формирование общеевропейского процесса оборонного планирования: ключевые аспекты. Пути к миру и безопасности. 2018;(2):104–130.</mixed-citation><mixed-citation xml:lang="en">Koroshchupov V. O. Formation of a pan-european defense planning process: key aspects. Puti k miru i bezopasnosti = Pathways to Peace and Security. 2018;(2):104–130. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit13"><label>13</label><citation-alternatives><mixed-citation xml:lang="ru">Никольский М.А. Перспективы развития европейской оборонной политики. Гуманитарный акцент. 2021;(2):53–57.</mixed-citation><mixed-citation xml:lang="en">Nikolsky M.A. Prospects for the development of european defense policy. Gumanitarnyi aktsent = Humanitarian accent. 2021;(2):53–57. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit14"><label>14</label><citation-alternatives><mixed-citation xml:lang="ru">Цымбал В. Что даст экономике России принятие закона о ФПИ? Экономическое развитие России. 2013;(5):48–52.</mixed-citation><mixed-citation xml:lang="en">Tsymbal V. What will the adoption of the law on ARF give to the Russian economy? Ekonomicheskoe razvitie Rossii = Russian economic developments. 2013;(5):48–52. (In Russ.).</mixed-citation></citation-alternatives></ref><ref id="cit15"><label>15</label><citation-alternatives><mixed-citation xml:lang="ru">Чахкиев Г.Г., Ващенко Р.Р., Остроухов Л.А. Инновационные направления развития военно-промышленного комплекса Российской Федерации. Транспортное дело России. 2014;(2):47–49.</mixed-citation><mixed-citation xml:lang="en">Chakhkiev G.G., Vashchenko R.R., Ostroukhov L.A. Innovative directions of development of the militaryindustrial complex of the Russian Federation. Transportnoe delo Rossii = Transport business in Russia. 2014;(2):47–49. (In Russ.).</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
