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Development of a mechanism for assessing the investment attractiveness of enterprises in the conditions of the digital economy

 

Review Article

DOI: 10.34130/2070-4992-2022-2-3-328

Full article  (in Russian Russian (Russia))

 

Elena G. Mukhina1, Alexey V. Degtyarev2
1, 2 Kurgan State Agricultural Academy named after T. S. Maltsev, Kurgan, Russia
1 This email address is being protected from spambots. You need JavaScript enabled to view it., https://orcid.org/0000-0002-5313-3814
2 This email address is being protected from spambots. You need JavaScript enabled to view it., https://orcid.org/0000-0003-4839-5104

 

Abstract. The purpose of the article is to explore the general trends in the application of the achievements of the digital economy in practice when assessing the investment attractiveness of enterprises. In the process of preparing the article, analytical and logical research methods were used. In the article, the authors studied the functionality of the automated information system of the Federal Tax Service of the Russian Federation AIS “Nalog-3”, as well as the prospects for creating a digital platform on its basis for assessing the investment attractiveness of agribusiness enterprises. The authors evaluate the existing methods for evaluating the effectiveness of investment projects, point to the need to refine them, taking into account the changes taking place in the economy. The authors point out the existing problem with the reliability of the information received for processing and analysis, the lack of motivation for business entities to provide additional information regarding their activities. As a result of the study, the authors conclude that it is necessary to develop a unified methodology and system of indicators, both financial and non-financial, in order to create a unified rating of the investment attractiveness of enterprises. The authors suggest that in the future, with the participation of the state, a digital blockchain platform can be formed to form a dynamic rating of enterprises, which determines their investment attractiveness for a potential investor. The implementation of such a project will allow introducing new indicators and developing more accurate and reliable methods for assessing the investment attractiveness of economic entities for a wide range of users. The results of the study will be used in further research work in developing a mechanism for assessing the investment attractiveness of agribusiness enterprises in the digital economy.

Keywords: grade; information, digital economy, company, system, investment attractiveness, economy.

 

For citation: Mukhina E. G., Degtyarev A. V. Development of a mechanism for assessing the investment attractiveness of enterprises in a digital economy. Corporate Governance and Innovative Economic Development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Investment of Syktyvkar State University. 2022. Vol. 2, issue 3. Рр. 328–335. https://doi.org/10.34130/2070-4992-2022-2-3-328

 

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Information about the author

Elena G. Mukhina – Doctor of Economics, Professor of the Department of Economic Security, Accounting and Finance, Kurgan State Agricultural Academy named after T.S. Maltsev (Village of Lesnikovo, Ketovsky district, Kurgan region, 641300, Russian Federation).

Aleksey V. Degtyarev – Postgraduate Student, Department of Economic Security, Accounting and Finance, Kurgan State Agricultural Academy named after T.S. Maltsev (Village of Lesnikovo, Ketovsky district, Kurgan region, 641300, Russian Federation).

 

The article was submitted: 06.08.2022.

Approved after reviewing: 28.09.2022.

Accepted for publication: 29.09.2022.