Barinova Vera A. – Candidate of Science, Economics, Head of the Laboratory for Studies of Corporate Strategies and Behavior (the Russian Presidential Academy of National Economy and Public Administration)
Eremkin A. Vladimir – Research Officer of the Laboratory for Studies of Corporate Strategies and Behavior (the Russian Presidential Academy of National Economy and Public Administration)
In the given article, an analysis of the essence of control and oversight in Russia and abroad has been presented. The peculiarities of control and oversight in relation to small- and medium-sized enterprises have been revealed. Based on the analysis of literature, the authors draw conclusion about the factors of observance or non-observance of legislation by companies. The authors discuss the international experience of control and oversight in relation to small- and medium-sized enterprises and present advanced foreign practices aimed at improvement of the system of control and oversight, identify the most promising ones for Russia.
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