Abstract: This article reviews the health insurance reforms in China for the period from 2002 to the present. It stated that 16th National Congress of the Communist Party of China introduced significant amendments to health insurance system, balancing the negative impact of capitalist mechanisms, on the one hand, and justice and equality – on the other. This stage of development in China’s healthcare insurance system is described as the “second generation” in healthcare system, characterized with the change of government’s role in allocation of resources in healthcare sector: proliferation of “wild capitalism” in medicine is replaced with the concept of granting freedom to the market mechanisms under the government supervision. The reforms of PRC government in the area of health have a clear social focus. The state takes over responsibility for health of the citizens, which was released to a free market in the “new course” of the 1980s – 1990s. At the same time, the former paternalistic scheme is replaced by the equal system of interaction between society and the government. In all cases, the insurance funds are formed out of personal deposits of the citizens and deposits of local and central authorities. Municipalities are responsible for majority of decisions in the area of development of insurance schemes. The government’s role consists in establishment of minimum deposits and maximum coverage. This is how the central authorities, local administration and citizens are involved in insurance schemes on equal terms.

Keywords: public discontent, stratification of society, public administration, state control, social sphere, transfer of power, reform, China, health care system, villager

Abstract: This article examines the current health insurance system in China. Emphasis is made on determination of the key features and peculiarities of Chinese health insurance system, as well as its flaws and ways for overcoming them. The author believes that resolution of major issues in Chinese health insurance system requires increased state involvement thereof, since the marked-based approach that has been in effect for the past 30 years lead to inequality and deterioration of the quality of healthcare. The following recommendations are made on the improvement of health insurance system: launch the targeted financing projects that would allow the citizens with especially dangerous diseases, such as cardiovascular, oncological, digestive and nervous system, diabetes, to be paid in full by insurance and state subsidies in receiving medical services and medications; forgo the principle of “annual limit” for medical services and medications under insurance coverage; unify insurance payment systems in different regions in order to improve the quality of rendering healthcare services in poor areas. The author also offers to consider the possibility of implementation of the universal guaranteed service standards that would ensure equal level of the quality of basic services regardless the type of insurance.

Keywords: politics, medical standards, medical services, medical service, development prospects, problems, China, health insurance, legal regulation, insurance premiums

Abstract: The object of this research is the process of management informatization in economic sphere. The subject of this research is the impact of active implementation of information management technologies upon transformation of this process. At the same time, the article does not dispute the effectiveness and feasibility of the segment of rendering digital services, but rather focuses on studying digital economy overall and its impact upon the modern information society. The relevance is defined by the fact that the expert opinions on digital economy and its prospects substantially differ, and the experience of rapid transition to remote work during the COVID-19 pandemic significantly increased the number of potential problems. The application of systemic approach, methods of decomposition and comparative analysis, taking into account the experience of organization of remote work during the quarantine, allowed viewing the questions of digitalization of the economy as one of the spheres of human activity from a comprehensive perspective. The conclusion is made that digitalization of the economy, although not being a “know-how” in the direct sense, ensures taking the economic management processes to the new level, which due to changes in content of the processes in “real” economy, may substantially affect development of society as whole.

Keywords: prospects for a digital economy, new development factors, resource optimization, economic management, decision support, application of information technology, “Digitization” of the economy, management informatization, increase management efficiency, new management approaches

Abstract: The subject of this research is the issues associated with management of accounting control in accounts receivable of the service industry companies for ensuring sustainability of financial position and efficiency of a business. The relevance of this topic is justified by the fact that due to the specificity of the work of service industry companies, the predominant type of transaction is payments from customers for services rendered. Attention is therefore given to the structurization of adequate accounting control system for payments. The novelty of this research consists in systematization of the key accounting aspects of managing payments from customers, substantiation of the need for structurization of the system of internal payment control for the purpose of uninterrupted payment monitoring and timely debt repayment. An important role is also played by the practical examination of the questions of accounting and control of customer payments based on the case of the Municipal Unitary Enterprise “Surazh Regional Water Services Company””, which will allow ensuring proper organization of the system of managing accounts receivable in the service industry companies.

Keywords: internal control, accounting and control system, accounting and control procedures, control, accounting, customer, management, economics, inventory, debt

Abstract: The subject of this research is the analysis of components constituting the efficiency of corporate strategy. The authors conduct detailed examination on the key elements of a competitive strategy proposing means for its assessment, and give recommendations in assessment of the efficiency of corporate development strategy, which plays the crucial role in realization and success of the activity of any company. The object of this research is the socioeconomic component of organization. An attempt was made to establish dependence between the key economic indicators of activity of the company and successful implementation of its strategy, which allowed formulating the main principles for its assessment. In the current context, the rapid changes in external environment force the companies to build more flexible development strategies and constantly adjust them in accordance with the dictated changes. At the same time, it is important to be able to assess the existing strategy through the prism of work performance indicators. The article substantiates the need for constant monitoring and assessment of the efficiency of existing corporate development strategy; establishes connection between the goals, resources, outlook, mission of the company with its strategy; as well as suggests the principles for assessing efficiency of corporate strategy that would facilitate timely determination of problematic areas from the strategic perspective and initiate measures for their elimination, which maintain the company’s competitiveness and help achieve long-terms success.

Keywords: organization development, competitiveness, company, efficiency, assessment, implementation, strategic management, strategy, business environment, principles