The necessity to stimulate regional economic growth makes the search and approbation of management tools aimed at solving this problem relevant. One of such management mechanisms is the creation of regional zones of accelerated development. The peculiarity of functioning of such zones is that they are created in the absence of the federal law which regulates this process. The purpose of this study is to analyze the opportunities and limitations of creating a regional accelerated development zone on the example of the southern districts of Krasnoyarsk region. For this purpose, we analyzed the conditions of development of the Southern macroregion, identified the causes of its backwardness. As a result of the study it was determined that the possibility of creating a zone is the interest of regional authorities in the development of individual sectors and activities, and the limitations is the lack of federal legislation.

The article notes the influence of business models, which are used, according to the International Financial Reporting Standard, to manage financial resources, and on the basis of which there is a choice of evaluation of financial instruments, on the formation of the organization's financial statements. The correction of the accounting balance sheet taking into account the factor of current time for more accurate assessment of the financial condition of the organization is given in the work, the possibility of modification of the report on the financial results is commented. It is concluded that the revaluation of financial instruments and the correction of articles reflecting them in the financial statements of the organization, and allows to eliminate the risks associated with the current factor of time affecting the maintenance of capital, and to control the reliability of the financial result as a paramount condition of its provision.

Currently, the priority direction of Russia's development is digitalization, which is aimed at a number of relevant state programs for the Russian Federation and its subjects. However, the implementation of most programs requires the introduction of high technologies and innovative products in various spheres of citizens' lives.

The article gives an overview of the various implemented digital platforms for the needs of different spheres of life of citizens, and also simulates a generalized business process of rendering public services in electronic form and offers a methodology for improving processes (on the example of the construction sector).

In article analyzes the results of expert survey of heads of rural settlements of Novosibirsk area of Novosibirsk region on the questions connected with the next reform of the local government, assuming inclusion of the local government in uniform system of public authority and abolition of urban and rural settlements. The authors address the theories of local government and the experience of municipal construction in pre-revolutionary and Soviet times, and conclude that it is necessary to return to the formation of local government on the basis of state theory. However, this does not mean that the positive experience of municipal construction in recent years should be ignored. The results of the survey of heads of municipalities confirm this point of view.

The subject of the study is the structure and content of the figurative and symbolic representation of patriotism and Russian identity among senior students of the Siberian Federal District in modern conditions. Comparing the 2020 and 2022 survey data, the authors find significant changes in how the young people perceive the image of the country, as well as the national and patriotic symbols. The authors conclude that it is neccessary to create the systematic work for various actors of patriotic education and political socialization in order to consolidate a consistent system of images and symbols of national-state identity among the student youth.

The development of the institution of self-government in Russia in previous decades faced numerous systemic problems of resource, organizational and social nature, which led to the dependence of it on the state power. Further integration into the unified system of power in the Russian Federation was secured by the constitutional amendments of 2020. However, at the regional level, particularly in the regions of Southwestern Siberia, the process of centralization began earlier, starting as early as the mid-2000s. Indicators of this trend were the abandonment of the election of the majority of local government officials, the merger of municipalities, and, more recently, the transition to municipal districts.

The article considers the ideas formed in the minds of civil servants about the prestige of the institute of public service and their ideal image (image). The origin and content of the concepts of “prestige” and “image” have been studied, the views of modern scientists on the concepts of “the prestige of public service”, “the image of a public servant” have been presented and the interrelation between them has been studied. The results of a sociological survey of civil servants on the problem of the prestige of the civil service and the image of modern civil servants are presented, the results of the survey are compared with previously conducted similar surveys. The characteristic of the image of a civil servant currently formed in the minds of civil servants is given and its comparison with the image of a civil servant formed in the public consciousness is carried out.

The The article discusses the problems of increasing the adaptability and efficiency of public administration and the factors that have a positive and negative impact on this process. The article considers the practice of implementing modern approaches in public administration, presents the accumulated experience of the Novosibirsk region in creating a comprehensive assessment of the effectiveness of decision-making in the context of changes in the organizational structure of the management apparatus of the industry through a two-stage audit model that allows you to form a package of standard and non-standard solutions related to the powers and organizational structure of public authorities.

The purpose of the article is to identify the impact of the dynamics of mining on the activities of small and medium-sized businesses in a resource-type region (on the example of the case of the Kemerovo region — Kuzbass). Based on the study of the dynamics of statistical indicators, correlation and regression analysis, it is shown that coal mining has a negative relationship with the number of small enterprises. The share of mining in the gross regional product does not correlate with entrepreneurial activity. With a decrease in coal production, factors of production, especially labor, flow into small business. But due to significantly lower factor productivity with a decrease in the gross value added of the coal industry, small businesses are not able to adequately compensate for the loss of the gross regional product. On the contrary, the growth in production and financial performance of coal companies does not contribute to the development of entrepreneurship in the Kemerovo region — Kuzbass due to the enclave-dual nature of the economy.

The creation of conditions for normal life of Russian citizens requires the prompt development of available vacant territories of the country. Most of these territories are of industrial designation. For development they require serious investments. An effective way to attract investments is the creation of industrial parks, as organized sites radically simplify the conduct of industrial activity. The article analyzes the redevelopment of an industrial zone into an industrial park by the example of Moscow. The effectiveness of the zoning of the industrial territory and calculations of the future income of residents of the industrial park are evaluated.