DOI: https://doi.org/10.33917/es-1.181.2022.34-39

The article dwells on the problems of organizing state audit based on digital technologies. The concept of digital register and digital platforms is proposed, the author also describes system and software solutions that allow to provide continuous audit and, on its basis, adaptive management of public resources based on audit data in the economic-mathematical balance model that characterizes intersectoral production relationships in the country’s economy.

Источники:

1. Iskusstvennyi intellekt v audite: snimaem nalet mistiki [Artificial Intelligence in Audit: Removing the Mystique]. GAAP.RU, available at: https://gaap.ru/articles/Iskusstvennyy_intellekt_v_audite_snimaem_nalet_mistiki/

2. Blokchein v mire audita. Udastsya li proektu Auditchain proizvesti revolyutsiyu na rynke finansovoi otchetnosti i audita? [Blockchain in the World of Audit. Will the Auditchain Project Succeed in Revolutionizing the Financial Reporting and Audit Market?]. ClickChain, available at: https://clickchain.ru/2018/07/31/blokchejn-v-mire-audita/

3. Schetnaya palata Rossiiskoi Federatsii, available at: http://audit.gov.ru/about/

4. Schetnaya palata pereidet na tsifrovoi audit v techenie trekh let [Accounts Chamber will Switch to Digital Audit Within Three Years]. TASS, 2018, August, 2, available at: https://tass.ru/ekonomika/5423538.

5. Tsifrovoi audit — budushchee Schetnoi palaty [Digital Audit is the Future of the Accounts Chamber]. Schetnaya palata RF, 2019, October, 11, available at: http://audit.gov.ru/press_center/news/38884.

6. Tsifrovye tekhnologii v bukhgalterskoi i auditorskoi deyatel’nosti [Digital Technologies in Accounting and Auditing]. BizEcucate, available at: https://bizeducate.com/11/2018/tsifrovye-tehnologii-v-buhgalterskoj-i-auditorskoj-deyatelnosti/

DOI: 10.33917/es-8.174.2020.66-71

The uniqueness of the C0VID-19 pandemic lies in the fact that it requires concerted action by all mankind to effectively overcome it. The selfishness of individual subjects of the world community in neutralizing the threats of the pandemic, as well as the weak influence of world structures (UN, WHO, etc.), was clearly manifested. The article provides a reflexive analysis of the COVID-19 pandemic from the standpoint of modern philosophical ideas about scientific rationality (post-nonclassical scientific rationality), in which the subject-oriented approach is the basic one. On the example of the descriptive model of the subject, which presents five basic characteristics: purposefulness, reflexivity, communication, sociality and the ability to develop, an analysis of the subjectivity of humanity in the process of overcoming the pandemic is carried out. The COVID-19 pandemic has once again demonstrated the lack of subjectivity of humanity in ensuring its life and development. It is substantiated that the globalist project is one of the main reasons for the negative impact on the formation of human subjectivity. The influence on the subjectivity of mankind of the model of a technogenic civilization, used as a means in the implementation of a globalist project, is analyzed. It is shown that the key problem for the transition to post-technogenic civilization is the problem of the formation of the subjectivity of human development. A variant of the transition to the model of post-technogenic civilization on the basis of post-nonclassical cybernetics of self-developing poly-subject environments — ontological cybernetics of the third order is proposed.

The article presents philosophical and methodological analysis of the innovative development basic models, taking into account the specificity of these models the article evaluates individual projects and strategic documents defining the current state of Russia’s innovative development, it discusses perspective directions of improving the innovative development mechanisms.