Экономика и право в россии и мире
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МЦНП «НОВАЯ НАУКА» В Китае также существует высокий уровень контроля со стороны центрального правительства, который ограничивает выдачу кредитов для ненадежных заемщиков. Для финансовых институтов в Китае существует строгий механизм возврата кредитов, который обеспечивает надежность банковской системы [2]. Одним из преимуществ этой системы является использование огромных государственных ресурсов для поддержки крупных проектов, а также кредитование малого и среднего бизнеса. Благодаря этому механизму все больше мелких компаний может развиваться, что способствует экономическому росту. Кроме того, этот механизм также помогает государству регулировать экономику, управляя объемом предоставляемых кредитов. Однако в Китае также присутствуют недостатки, связанные с высокой степенью централизации и отсутствием конкуренции между банками. Это может привести к ограничению доступа малых и средних предприятий к необходимому финансированию. Кроме того, некоторые эксперты считают, что китайская банковская система может столкнуться с проблемами невозврата кредитов в связи с непрозрачной системой выдачи кредитов и невозможностью эффективного контроля над заёмщиком [3]. Таиланд и Вьетнам - это две страны Юго-Восточной Азии, которые имеют своеобразные особенности в организации механизма обеспечения возвратности банковских кредитов. В Таиланде банковская система состоит из государственных, коммерческих и зарубежных банков. Большинство банков в Таиланде предлагают кредиты для финансирования потребительских нужд, недвижимости, малого и среднего бизнеса, а также автокредиты. Банки в Таиланде также выдают корпоративные кредиты для развития бизнеса. В механизме возвратности банковских кредитов в Таиланде присутствует некоторый риск для банков, так как некоторые заемщики получают кредиты без должной проверки кредитоспособности и имеют возможность не возвращать кредит. Этот фактор может привести к возникновению проблем с невозвратом кредитов и иногда ведет к банкротству банков. С другой стороны, в Таиланде преобладает культура лояльности и уважения к долгам. В связи с этим большинство заемщиков имеют мотивацию возвращать кредиты, чтобы сохранить свою репутацию перед банком и сообществом [3]. Во Вьетнаме банковская система пока только начинает развиваться, однако страна занимает важное место на мировой банковской арене, благодаря высокой потребительской культуре. Вьетнамские банки выдают кредиты на ЭКОНОМИКА И ПРАВО В РОССИИ И МИРЕ 135 МЦНП «НОВАЯ НАУКА» приобретение недвижимости, личные цели и малый бизнес. Вьетнам также применяет кредитные линии для обеспечения возвратности кредитов. Одним из преимуществ механизма возвратности банковских кредитов во Вьетнаме является низкий уровень процентных ставок в долгосрочной перспективе, что делает кредиты доступными для большего числа людей и компаний. Однако эта же особенность может привести к высоким коэффициентам невозврата кредитов. Проблемы с невозвратом кредитов во Вьетнаме часто возникают из-за неточного определения кредитоспособности заемщиков. Кроме того, иногда кредиты выдаются на неконтролируемые цели, что снижает шансы на их возвратность [3]. Однако во Вьетнаме, как и в Таиланде, преобладает высокий уровень лояльности и уважения к долгам. Заемщики обычно стараются возвращать кредиты, чтобы сохранить свою репутацию и перспективы будущих кредитов. Этот фактор помогает уменьшить риски для банков. Таким образом, Таиланд и Вьетнам имеют свой набор особенностей в организации механизма обеспечения возвратности банковских кредитов. Преимуществами являются доступность кредитов, низкие ставки в долгосрочной перспективе и высокий уровень лояльности заемщиков. Незначительной особенностью является возможность невозврата кредитов вследствие неточно оцененной кредитоспособности заемщиков. Кроме того, отсутствие определенной стратегии по использованию кредитов может привести к высокой концентрации невозврата кредитов на определенных целях. В целом, механизмы обеспечения возвратности банковских кредитов в различных странах имеют свои преимущества и недостатки. Список литературы 1. Тавасиев, А. М. Банковское дело в 2 Ч. Часть 1. общие вопросы банковской деятельности: Учебник / А. М. Тавасиев. – 2-е изд., пер. и доп. – Москва: Издательство Юрайт, 2020. – 312 с. 2. Банковское дело: учебник / под ред. д-ра экон. наук, проф. Г.Г. Коробовой. – 2-е изд., перераб. и доп. – Москва : Магистр : ИНФРА-М, 2023. – 592 с. 3. Кроливецкая Л.П. Банковское дело. Организация деятельности коммерческого банка: учебник / под ред. Л.П. Кроливецкой, Г.Н. Белоглазова. – 3–е изд., перераб. и доп. – М.: Юрайт, 2018. – 252 с. © Я.С. Астраханкина, 2023 ЭКОНОМИКА И ПРАВО В РОССИИ И МИРЕ 136 МЦНП «НОВАЯ НАУКА» СЕКЦИЯ БУХГАЛТЕРСКИЙ УЧЕТ И НАЛОГООБЛОЖЕНИЕ ЭКОНОМИКА И ПРАВО В РОССИИ И МИРЕ 137 МЦНП «НОВАЯ НАУКА» ESTABLISHMENT OF SPIN-OFF COMPANIES IN HIGHER EDUCATION INSTITUTIONS AS AN IMPORTANT FACTOR IN ENSURING THE QUALITY OF EDUCATION Khojaev Azizkhon PhD in Economic Sciences, Docent Department of Accounting and Audit Fergana Polytechnic Institute Abstract. The article deals with the issues of organizing the activities of Spin- Off enterprises for the commercialization of scientific and technical developments in the activities of higher educational institutions. At the same time, theoretical, scientific and specific aspects of the activities of Spin-off enterprises were studied. Based on the organization of the activities of Spin-Off enterprises, the issues of practical consolidation of theoretical knowledge of students and the search for additional income are described. Key words: Spin-off enterprises, university, scientific and technical developments, results of scientific research, unitary enterprise, limited liability company, research centre. In international practice, particular importance is attached to the development of entrepreneurial activities of higher educational institutions on the principle of "science-production-innovation", the achievement of commercialization of scientific developments created by their faculty and talented students in effective ways. At the same time, through the creation of research centres, unitary enterprises or Spin-Off companies, based on the scientific potential of higher educational institutions, opportunities are created for the practical consolidation of students' theoretical knowledge and additional work. Also in international practice, cooperation between higher educational institutions and business representatives through entrepreneurial activities is carried out in the following 4 main areas: The concepts “Development of the system of higher education of the Republic of Uzbekistan until 2030” and “Development of science until 2030” adopted in the country provide for innovative development of the economy based on improving the welfare of the republic based on the directions of long-term socio-economic development of the country. In such conditions, one of the main issues is the creation ЭКОНОМИКА И ПРАВО В РОССИИ И МИРЕ 138 МЦНП «НОВАЯ НАУКА» of new knowledge compatible with the innovative economy, the training of competent personnel capable of mastering it, and specialists in higher education institutions. Based on the documents adopted above, it is required to increase the volume of additional financial resources based on the strengthening of scientific, innovative and research activities of higher educational institutions as new tasks set for the higher education system. In the current state of the economy of Uzbekistan, the volume of financing of higher education institutions from the state budget is on average 25-30 per cent, which does not provide sufficient opportunities for a significant increase in these resources. In this regard, higher education institutions are currently looking for new sources of funding through spin-off companies based on entrepreneurship development, and the commercialization of scientific research is one of the pressing issues of our time [1]. Today, the receipt of income from enterprises (unitary, Spin-Off, etc.) opened during the establishment of a university, as an extra-budgetary activity in universities, is one of the developing areas. At the same time, a special place among the founding enterprises are occupied by higher educational institutions, to organize scientific research, and development work, bringing real developments to the market, using the material, scientific, pedagogical, educational and methodological, and, if necessary, financial university resources. It is organized mainly based on academic structures of higher education - universities, institutes, research institutions, and organizations seeking to commercialize scientific developments. Spin-off company - a company with the status of a legal entity, created in the form of a public-private partnership based on a higher educational institution. The share of a higher education institution in the authorized capital of a spin-off company may be set at 50% or more. The main goal of creating a Spin-off company is to commercialize and introduce into production the scientific and technical developments of the university, as well as to manage the development of the material and technical base of the university at the expense of the income received as a result of the activity. At the same time, it helps talented students to strengthen their theoretical knowledge in practice, ensuring their participation in scientific research and practical projects. This, in turn, has a positive effect on improving the quality of education. Spin-off companies also play an important role in integrating education. Today, identifying large-scale "growth opportunities" in universities is becoming one of the most pressing problems. In universities based on traditional teaching and old management methods, generating additional income remains a ЭКОНОМИКА И ПРАВО В РОССИИ И МИРЕ 139 МЦНП «НОВАЯ НАУКА» problem. This makes it necessary to consider the possibilities of attracting additional financial resources based on the formation of a medium-term strategy for educational, methodological, material and technical, research, innovation and international cooperation activities of universities. According to the reports of the Ministry of Higher Education, Science and Innovation, in 2022, 49 out of 69 public higher education institutions completed their activities with a profit, and 20 with a loss. This also necessitates the development of a medium-term strategy for universities that graduated with a loss, and its systematic implementation. To do this, it will be necessary to organize Spin-Off companies in these educational institutions to develop business activities and systematically establish processes for the sale of scientific developments [2]. Based on entrepreneurship, among the important advantages of higher educational institutions, it is possible to increase the interest of employees (professors, students, graduate students, researchers) in the final result of their activities, to quickly respond to changes in the external environment. At the same time, participating in the activities of the external environment, theoretical issues are connected with practical processes. The classic business universities in Europe include the universities of Warwick (Great Britain), Twente (Netherlands), Strathclyde (Scotland), Chalmers (Sweden), and Jonsu (Finland). Tomsk State University of Control Systems and Radioelectronics, Nizhny Novgorod State University, Tyumen State University and Tatar Institute of Business will be represented in the Russian Federation. If you take only the University of Warwick in the UK, it consistently ranks 64th in the Top 1000 universities in the world, without falling out of the top 10 leagues of British universities. Many people dream of studying and doing research at this university. The University of Warwick has about 30 faculties and more than 50 research centres. Specialists are trained in the field of social, scientific and technical sciences, medicine and art. Warwick has over 22,500 students from over 150 different nationalities, 20% of whom are international. Also, this university ranks 6th in the ranking of universities in the world, where graduates earn the most [3]. Currently, spin-off enterprises created in universities are organized mainly in the form of a unitary enterprise or a research centre. They can also be organized in the form of a limited liability company. The role of universities in creating scientific and technical Spin-off companies and ensuring the quality of their education is as follows: ЭКОНОМИКА И ПРАВО В РОССИИ И МИРЕ 140 МЦНП «НОВАЯ НАУКА» 1. An “innovative idea” should be created in the field of scientific and social activities, which forms the profile of a student in the process of his education; 2. Any innovative idea should be based on modern technical and technological knowledge, and should include the use of existing or future laboratory equipment in higher education institutions; 3. An innovative idea must, first of all, have an economic basis associated with determining its necessity for existing markets; 4. Before the process of creating an innovative idea, there should be appropriate theoretical and practical training that allows you to see the real problems solved by the technology being created; 5. A necessary condition for the formation of scientific and technical transfers should be the provision of comprehensive support by the education system, which ensures the implementation of scientific leaders in the tradition of "teacher-student". As can be seen from the above, a special role in identifying talented students, implementing their scientific ideas, obtaining additional financial resources, and most importantly, consolidating the acquired theoretical knowledge in practical terms. Based on the study, the following conclusions can be drawn as conclusions and suggestions: 1. A scientific and technical Spin-Off enterprise containing advanced scientific knowledge is significant in comparison with other firms: it is connected with the scientific community and the industrial sector and has different levels of development. 2. The organizational structure, the behaviour model and its interaction with other subjects of the created Spin-Off enterprises are formed at a scientific and technical enterprise, unlike a traditional enterprise, due to the specifics of economic activity - production that requires science, new ones are distinguished by specific characteristics of intellectual capital resources for products. 3. The creation of scientific and technical subsidiaries at universities and research institutes will primarily lead to the commercialization of scientific developments and the introduction of scientific achievements. This, in turn, has a positive effect on the employment of talented students, providing an additional source of income for scientists, further improving the quality of education and ensuring the financial stability of the university. ЭКОНОМИКА И ПРАВО В РОССИИ И МИРЕ 141 МЦНП «НОВАЯ НАУКА» References 1. Kunduzova Kumrikhan Ibragimovna, & Khojaev Azizkhon Saidalokhonovich. (2022). Issues of improving the organization of accounting and auditing in insurance organizations. Global Book Publishing Services, 1(01), 1–108. https://doi.org/10.37547/gbps-08. 2. https://edu.uz/media/53f956aa-be00-124a-3f8f-90a6fbdc8bdf.pdf 3. https://everyday.uz/society/10564-news.html © A. Khojaev, 2023 НАУЧНОЕ ИЗДАНИЕ ЭКОНОМИКА И ПРАВО В РОССИИ И МИРЕ Сборник статей IV Международной научно-практической конференции, состоявшейся 3 апреля 2023 г. в г. Петрозаводске. Под общей редакцией Ивановской И.И., Посновой М.В., кандидата философских наук. Подписано в печать 04.04.2023. Формат 60х84 1/16. Усл. печ. л. 8,2. МЦНП «НОВАЯ НАУКА» 185002, г. Петрозаводск ул. С. Ковалевской д.16Б помещ. 35 office@sciencen.org www.sciencen.org 12+ |