The accounting policy of any economic entity is a strategically important tool for organizing accounting processes. Obviously, the assessment of economic activity risks affecting the choice of the most optimal accounting method allows it to identify the degree of impact of an event on the formation of accounting (financial) reporting indicators and prevent its material misstatements. Currently, in the Russian Federation, there is no methodology for assessing the risks of economic activity conducted at the legislative level for commercial organizations. The author’s working out presented in the paper fills the gap. This development is necessary in preparing the organizational, technical and methodological sections of the accounting policy of a commercial organization. It is based on the link between control procedures and risk assessment. The latter is stated in points, based on administrative responsibility for violation of the requirements for accounting and compiling of financial statements in Articles 15.11, 15.15.6 of the Code of Administrative Offenses. Also, it reflects the results of the audit, the nature of violations, and recommendations for their elimination. The study’s purpose works out a methodology for assessing the organization’s internal control system based on the development of methodological tools for identifying the consequences of the risk of economic activity at the stage of compiling the accounting policy of the commercial entity. The author used logical methods of cognition, system analysis and synthesis, modeling in practice. The significance of the results lies in deepening knowledge about the risk of economic activity, ways and methods of its assessment. The research gives a possibility to apply such tools and mechanisms in the organization’s internal control system.

The paper substantiates the approach to the assessment liabilities as an independent object of analysis. The research theme is relevant from several positions: the formation trend of estimated liabilities is gaining wide popularity; their creation is dictated by new trends in the macro-environment; stakeholders’ requirements; transforming legislation in accounting and reporting; the competitive environment for the functioning of an economic entity. The purpose of the study is to develop recommendations for expanding the classification of assessment liabilities and determining the sequence of their analysis as a special object. This affects the assessment of financial indicators and management decisions, as well as adjusting comprehensive analytical coefficients, considering the specifics of the formation of estimated liabilities. The work is based on the researching and generalization of theoretical materials on the development and formation of financial statements, methods for a comprehensive analysis of organizations’ activities. In substantiating the principles for calculating indicators and approbating the results, the authors used the actual reporting data of several largest Russian enterprises. They applied such research methods as monographic, data systematization and its analysis. Author’s working-out and proposals can be useful both for scientists and methodologists as a basis for continuing scientific research and analysis of the organization’s activities, and for specialists in preparing financial statements, for making managerial decisions and changing accounting policies (to justify a change in the procedure for assessing estimated liabilities).

The worldwide recognized the idea of the need to inform the public about the measures taken by the company in environmental conservation and social activities. The business community is increasingly involved in the activity of presenting non-financial reporting. However, it rarely inspires confidence in a reasonable user because of the generalization’s opacity and the arbitrary principle of presentation. At the same time, one of them is the least researched — reporting on corporate social responsibility (CSR). The study’s goal is to consider the accounting possibility and evaluating CSR for non-financial types of reporting of organizations in the reliability’s context of the information disclosed, public needs, methods of formation and stakeholders. The work used general scientific methods of cognition: a systematic approach, logical generalization, linguistic analysis and hypotheses. The author showed it was CSR reporting that had exposed to a significant risk of manipulation, containing a variety of incomparable information that depended on the industry, nature of business, regulatory restrictions, market position and other circumstances. Many recognize the need for participation in preparing such reporting accounting technology. The accounting community is not optimistic about the attempt by the IASB to create standards for non-financial reporting using financial instruments that just investors are interested in. If stakeholders have a genuine interest in disclosing non-financial information in reporting, it is necessary to create really proper accounting systems. That would allow for generalizing the data about CSR. The main conclusion is directed to the existing need for the state policy development in this area and public administration systematically.

The changes have being taken place in the social and economic life of the world community and the transition to a neo-industrial type of growth, as well as the need to localize the consequences of COVID-19 require the tax regulation system transformation together with the formation of new tools that meet modern realities. The objectives of the study are to consider the substantive aspects of the alternative concept of tax regulation of neo-industrial development and to determine the fundamental mechanisms for its implementation. The author analyzed the features of the latter, identified the possibilities of the apply to reach the goal and proposed measures to adapt them to new conditions. The paper presents the basic elements of an alternative concept of tax regulation, which includes three components: man — production — society, as well as goals: resource saving, recycling, labor-saving motivation, energy efficiency of the economy, circular economy, and taxes: para-fiscal economy (recycling fee, ecological tax), system of resource taxes (carbon tax, payment for negative environmental impact), excise tax on fuels and lubricants, tax on natural resources. The author highlighted that neo-industrial development is largely facilitated by the transition from the supportive taxation regime to the stimulating one. The work used methods of analysis (including comparative) and analogy. The practical significance of the work lies in the development of a general characteristic of the tax regulation concept.

The Chinese economy has been steadily showing growth and development for decades, which attracts the attention of the largest scientists around the world to the economic model of this country, business practices, accounting and statistics. The author conducted this study using the historical observation methods, comparison, sampling, systematization and generalization. Also, the author studied sources mainly in Chinese and analyzed publicly available publications in Russian and English. The research divided the features of the national economy growth during the Qing Dynasty into two historical periods: before the opium wars and in the post-opium period until the fall of the dynasty itself. The paper has given the main regulations governing the accounting and statistics of economic management, including the Laws of the Qing Dynasty and Regulations on the registration of households. The research has considered the basics of organizing statistics and accounting at the national level during the early and late Qing Dynasty, including the activities of the Ministry of Households, the Bureau of Statistics, the Bureau of Investigation, the Customs Administration and the China Post. The practical significance of the work for Russian specialists lies in the detailed coverage of national methods of accounting and statistics, such as the household registration Qianlong baojia, the system of tax books and acres segmentation, three-legged accounting, four-legged methods and Dragon Doors. The paper presents the main ideas and research results of such prominent Chinese thinkers in accounting and statistics as Gu Yanwu, Hong Liangji, Wei Yuan Wang Shiduo and Peng Zuzhi.

Currently, the need to build an organization’s policy from a non-financial point of view, assuming its orientation to environmental, social and managerial factors included in the ESG agenda, is being actively discussed. In Russia, the requirements for non-financial reporting are generated within the framework of international standards, while legal foundations do not support it and its indicators. In order to achieve the sustainable development goals (SDGs), which are reflected in the ESG agenda of today, it is necessary to build not only the proper level of control over the financial flows of the company and the state with the support of measures that contribute to the achievement of the SDGs, but also evaluate the existing control environment of the company for the ability to reach them. The study’s goal is analyzing the current state of the ESG agenda through the prism of factors that determine the subject area of treasury control. The author’s tasks are to disclose its components, characterize the current state of standards for preparing non-financial reporting and methods for rating organizations. Also, the author considers treasury control in sustainable development (SD), determines its subjects and objects, as well as key issues when conducting a control measure from the standpoint of achieving goals and fulfillment of SD tasks. The research uses the content analysis method. Because of the study, the author revealed a low level of regulation and formation of control processes for achieving sustainable development goals. The study formulated the conclusion about the need for their further improvement, provided that a special role in this process will be assigned to treasury control over the activities of organizations in this direction. The results obtained should contribute to implementing such a practice, as well as the formation of the initial stage of state control in this area. The study may interest regulatory bodies and structural divisions of companies, as well as professional communities, in sustainable development.