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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">10.26794/2408-9303-2025-12-1-97-104</article-id><article-id custom-type="elpub" pub-id-type="custom">accounting-686</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>РАЗВИТИЕ НАУЧНЫХ ШКОЛ «УЧЕТА, АНАЛИЗА И АУДИТА»</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>DEVELOPMENT OF SCIENTIFIC SCHOOLS OF ACCOUNTING, ANALYSIS AND AUDIT</subject></subj-group></article-categories><title-group><article-title>Научная школа по бухгалтерскому учету и аудиту Ростовского государственного экономического университета (РИНХ)</article-title><trans-title-group xml:lang="en"><trans-title>Scientific School of Accounting and Audit at the Rostov State University of Economics (RINH)</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Лабынцев</surname><given-names>Н. Т.</given-names></name><name name-style="western" xml:lang="en"><surname>Labyntsev</surname><given-names>N. T.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Николай Тихонович Лабынцев — доктор экономических наук, профессор, заведующий кафедрой бухгалтерского учета</p><p>Ростов-на-Дону</p></bio><bio xml:lang="en"><p>Nikolai T. Labyntsev — Dr. Sci. (Econ.), Prof., Head of the Accounting Department</p><p>Rostov-on-Don</p></bio><email xlink:type="simple">nicobuh@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Ростовский государственный экономический университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Rostov State University of Economics</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2025</year></pub-date><pub-date pub-type="epub"><day>02</day><month>04</month><year>2025</year></pub-date><volume>12</volume><issue>1</issue><fpage>97</fpage><lpage>104</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Лабынцев Н.Т., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Лабынцев Н.Т.</copyright-holder><copyright-holder xml:lang="en">Labyntsev N.T.</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/686">https://accounting.fa.ru/jour/article/view/686</self-uri><abstract><p>В статье представлен краткий анализ деятельности научной школы кафедры бухгалтерского учета РГЭУ (РИНХ) за 2023–2024 гг. Рассматриваются основные направления научной работы, в том числе связанные с выполнением НИР по хоздоговорной тематике и публикационной активностью. Подготовлены монографии, опубликованы статьи в рецензируемых научных журналах и тезисы по проведенным научно-практическим конференциям. Значительный вклад в развитие научной школы вносит профессорско-преподавательский состав кафедры, участвующий в научных публикациях, имиджевых мероприятиях различного уровня и поддерживающий творческие связи с вузами Российской Федерации и организациями-партнерами университета. Научная школа и ее представители получили широкое признание на уровне ректората, государственных и общественных организаций.</p></abstract><trans-abstract xml:lang="en"><p>The article provides a concise overview of the activities of the scientifi school at the Accounting Department of the Russian State Economic University (RSUE) during the period 2023–2024. The main areas of scientific work are discussed, including research conducted on contractual topics and publication output. Monographs have been produced, articles published in peer-reviewed scientifi journals, and abstracts presented at scientifi and practical conferences. The faculty of the department plays a significant role in the development of the scientific school. They actively participate in scientific publications, image events at various levels, and maintain creative ties with universities across the Russian Federation and partner organizations of the university. The scientifi school and its representatives have received widespread recognition from the Rector’s Office, government, and public organizations.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>научная школа</kwd><kwd>бухгалтерский учет</kwd><kwd>аудит</kwd><kwd>подготовка научных кадров</kwd><kwd>публикационная активность</kwd></kwd-group><kwd-group xml:lang="en"><kwd>scientific school</kwd><kwd>accounting</kwd><kwd>audit</kwd><kwd>training of scientific personnel</kwd><kwd>publication activity</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">Ростовский государственный экономический университет (РИНХ): вчера, сегодня, завтра. Отв. ред. Е.Н. Макаренко. Ростов н/Д: РГЭУ (РИНХ). 512 с.</mixed-citation><mixed-citation xml:lang="en">Rostov State University of Economics (RINH): Evenings, today, tomorrow. Responsible editor E. N. Makarenko. Rostov-on-Don: RSUE; 512 p. 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