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    • A state audit in the context of a risk-based approach 

      Abzhalova, B.A.; Nurmukhametov, N.N.; Shakharova, A.Y. (L.N.Gumilyov Eurasian National University, 2020)
      The article considers the necessity of applying the risk management system in the state audit. The nature of the state audit is described; criteria and indicators of efficiency of activity of state authorities are considered. The role and place of a risk-oriented approach are specified in the system of state audit and financial control. Proposals are formulated for improvement ...
      2023-08-22

    • About the concept of "Listening State" and the role of local governments in its implementation 

      Tubekova, D.O.; Bakirbekova, A.M.; Baimbetova, A.B. (L.N.Gumilyov Eurasian National University, 2023)
      Local Self-Government in Kazakhstan is at the initial stage of its development, since the role and significance level requires due attention and further implementation. The process has been continuing for 30 years, and for the time being we cannot observe the intended outcomes. We constantly inquired about the development of Local Self-Government through the introduction of ...
      2023-08-24

    • Accounting as a Basis for the Information Framework for Assessing the Investment Attractiveness of Enterprises 

      Zharlikenova, A.S.; Petrovskaya, M.V. (Л.Н. Гумилев атындағы Еуразия ұлттық университеті, 2026)
      The article explores the role of accounting as a foundation for the information system used to assess the investment attractiveness of enterprises. The purpose of the study is to substantiate approaches for forming a high-quality accounting and analytical framework that facilitates informed investment decisions. The research identifies key directions for improving the ...
      2026-10-30

    • Addressing Regional Disparities and Enhancing Efficiency in Kazakhstan’s Budget System 

      Turmakhanbetova, G.A.; Tulaganov, A.B.; Butkenova, A. (Л.Н. Гумилев атындағы Еуразия ұлттық университеті, 2024)
      Kazakhstan’s financial system is instrumental in advancing the nation’s economic development, yet ongoing structural and policy-related obstacles continue to impede its overall efficiency. This study investigates the key elements of Kazakhstan’s financial mechanisms-namely state budget allocations, inter-budgetary relations, tax policies, and transfer mechanisms-to ...
      2026-10-28

    • An examination of trade and investment trends in foreign economic activity 

      Nabieva, А.M.; Baigon, T.E.; Saparbayeva, S.S. (Л.Н. Гумилев атындағы Еуразия ұлттық университеті, 2025)
      The current development of the global economy is accompanied by a significant increase in the interdependence of states, which is reflected in the growth of international trade and the dynamics of global investment flows. The objective of this study is to analyze the dynamics of foreign economic activity, encompassing international trade, investment cooperation, scientific ...
      2026-10-30

    • An external state audit of the effectiveness of the use of budgetary funds aimed at ensuring food security of the Republic of Kazakhstan 

      Spatayeva, S.B.; Karabayev, E.B.; Nikiforova, E.V. (L.N.Gumilyov Eurasian National University, 2021)
      During the years of independence, the Republic of Kazakhstan has implemented nine state programs for the development of the agro-industrial complex. The implementation of these government programs is funded by the budget. So that, it is important to determine how effectively these government programs are being implemented. The expedient and effective use of budget funds can ...
      2023-08-23

    • An investment-budget approach to stimulating green financing 

      Magzumova, L.K.; Bulakbay, Zh.M.; Auyezova, K.T. (Л.Н. Гумилев атындағы Еуразия ұлттық университеті, 2025)
      The scientific article explores the investment-budgetary approach as a key mechanism for stimulating green financing in Kazakhstan amid global climate change and the growing demand for sustainable development. It examines the theoretical foundations of how public investments and budget classifications influence the attraction of private capital to green projects, drawing ...
      2026-10-29

    • Analysis of environmental expenditure in Kazakhstan 

      Orynkanova, Zh.; Baizholova, R. (L.N.Gumilyov Eurasian National University, 2019)
      Environmental protection is an essential direction among the issues protecting the national interests of any state. Today the question is highly relevant; it becomes the subject of interest and new researches by academic economists. The future well-being of mankind and the sustainable development of the economy are due to the successful solution of the problem of environmental ...
      2023-08-22

    • Analysis of foreign direct investment flow in the Republic of Kazakhstan based on the accelerator model 

      Demeuov, N.B.; Yesdauletova, А.М. (L.N.Gumilyov Eurasian National University, 2023)
      Foreign direct investments play a vital role in the economy of the Republic of Kazakhstan. Nowadays, foreign direct investments are considered to be one of the key aspects in economic integration of countries through creation and facilitation of beneficial links between various countries and economies. The purpose of the paper is to analyze the flow of foreign direct investment ...
      2023-08-24

    • Analysis of the current state of problem loans in second-tier banks 

      Rakhimzhanova, K.K.; Makhysh, S.B. (L.N.Gumilyov Eurasian National University, 2020)
      Banks can ensure economic growth in the country by increasing the loan portfolio. Such rapid growth can pose a real threat to the quality of banking assets, and as economic growth slows down, profitability decreases and the borrower’s solvency decreases. This threat poses a systemic risk in the banking sector and can threaten not only the counter-sector, but also the country’s ...
      2023-08-23

    • Analysis of the current state of the loan portfolio of commercial banks 

      Rakhimzhanova, K.K.; Zhorabaуeva, G.K.; Aliуeva, B.M. (L.N.Gumilyov Eurasian National University, 2022)
      One of the main factors hindering the stability of the banking sector is problem loans. These problem loans reduce the liquidity of banks, as well as the development of the economy as a whole. Problem loans are loans with a low probability of non-repayment or repayment of debt. Therefore, after issuing a loan, the bank must take measures to ensure that there are no loan expenses. ...
      2023-08-24

    • Analysis of the current state supervision of second-tier banks in the Republic of Kazakhstan 

      Buzaubayeva, P.N.; Makysh, S.B. (L.N.Gumilyov Eurasian National University, 2022)
      Banking supervision is an important aspect of modern financial systems aimed at controlling banks' risk-taking in order to protect depositors and the economy as a whole from systemic bank failures and their consequences. The development of new digital technologies leads to the remote presentation of banking products and changes in the risk profile of second-tier banks (further ...
      2023-08-24

    • Analysis of the development of the system of inter-budgetary relations in the Republic of Kazakhstan 

      Zhurtybayeva, I.S.; Bulakbay, Zh.M.; Fedorova, I.U. (Л.Н. Гумилев атындағы Еуразия ұлттық университеті, 2025)
      In recent years, the issue of inter-budget relations in the Republic of Kazakhstan has obtained a particular relevance. The centralization of tax revenues to the republican budget leads to insufficient independence and provision of local budgets with sources of income, which is the result of the decrease in the number of donor regions from eight to four in ten years, among other ...
      2026-10-28

    • Analysis of the effectiveness of PPP projects in the Akmola region 

      Reidolda, S.; Berzhanova, A.M.; Azylkanova, S.A. (L.N.Gumilyov Eurasian National University, 2022)
      The article presents an analysis of the composition, structure and correlation and regression analysis of the dynamics of public-private partnership projects in the Akmola region, implemented in the period from 2017 to 2020. The purpose of the study is to identify during what period there was a change in the number of projects and the reasons for their change, as well as the ...
      2023-08-24

    • Analysis of the formation of incomes and expenditures of the republican budget of Kazakhstan 

      Zhussupova, A.K.; Meirembayeva, D.; Beisembayeva, A. (L.N.Gumilyov Eurasian National University, 2018)
      The article examines the indicators of the republican budget for 2013-2017 from the point of view of the implementation of the fiscal policy of the state. Particular attention is paid to the formation of the revenue side of budgets, including tax revenues for their main types and transfers in the form of budgetary exemptions and budgetary subventions. The study of dynamic ...
      2023-08-21

    • Analysis of the innovative potential of investment activities of companies in Kazakhstan 

      Amangeldinova, М.К.; Saparova, B.S.; Bakhari, S.F. (Л.Н. Гумилев атындағы Еуразия ұлттық университеті, 2025)
      This article analyzes the innovative potential of investment activities of сompanies of Kazakhstan, which are brought to the forefront in terms of the country's desire to modernize the economy and improve the investment climate, established by the president of Kazakhstan, Kassym-Jomart Tokayev, at the 34th plenary session of the Council of foreign investors. The study aims ...
      2026-10-29

    • Analysis of the state of the current state audit model in Kazakhstan at the present stage 

      Sembiyeva, L.M.; Zhagyparova, A.O.; Kozhubekova, A.A. (L.N.Gumilyov Eurasian National University, 2020)
      At the present stage of the global development of inter-farm relations in the economy, Kazakhstan urgently needs to improve the mechanisms of influence of states on socio-economic issues. The implementation of a state audit that meets international standards and includes an audit of financial statements, compliance and effectiveness is also included in the Concept of the new ...
      2023-08-23

    • Assessment of digital transformation in the education system of Kazakhstan 

      Ibrayeva, A.; Yegemberdiyeva, S. (L.N.Gumilyov Eurasian National University, 2022)
      Today, the issue of e-learning is very relevant. The concept of "informatics" has entered all spheres of our life, gradually transforming many processes of activity from mechanized to automated, with the help of information systems. In the modern world, we can no longer imagine many life cycles without informatization or digitalization. Digital transformation is the introduction ...
      2023-08-24

    • Assessment of Kazakhstan’s tourist attractiveness for foreign visitors 

      Moldasheva, A.B.; Zhanseitova, G.S.; Auelbekova, A.K. (L.N.Gumilyov Eurasian National University, 2019)
      The article is devoted to the implementation ofKazakhstan’s tourism potential and the assessment of tourism facilities attractiveness for foreign consumers. The interrelation of tourist attractiveness of the country with the category of tourist potential, factors of tourist attractiveness are considered. It is concluded that tourist attractiveness is based on the tourism ...
      2023-08-22

    • Assessment of logistics efficiency and value of supply chains on the way of the New Silk Road countries in the context of the "Belt - Road" megaproject 

      Samiyeva, G.T.; Koichubayev, A.S.; Tolysbaev, B.S. (L.N.Gumilyov Eurasian National University, 2022)
      The relevance of this article is determined by the significance of the strategic initiative "Belt - Road (BR)" both for the world economy as a whole and for the development of the countries directly included in this project. This article explores the impact of the BR Initiative on strengthening investment relations between Central Asia and China. The authors revealed that the ...
      2023-08-24