Cuốn sách này được thiết kế để rà soát các khu vực doanh nghiệp Nga trong quá trình chuyển đổi với sự quan tâm đặc biệt để tổ chức công ty, hội nhập kinh doanh, quản trị doanh nghiệp, và quản lý công ty. Sử dụng một tập dữ liệu duy nhất của công ty cổ phần Nga, các tác giả theo kinh nghiệm phân tích các vấn đề quan trọng cho sự hiểu biết khu vực doanh nghiệp Nga. | 238 Organization and Development of Russian Business Some changes in financial statements of enterprises Let us look at this tendency from the viewpoint of enterprises financial statements. Since macroeconomically compiled data do not delineate any differences in firm size there a ne certain limitations ũn mserpteiing the analyses based thereon. With that proviso in mind the asset and liability structure of enterprises were analyze d Figure .Ontheliability side bor- wings r m ban ụ ed - Isuc 4-ira stfth e total assets in 1998 to in 2005 This trend sc dsoc smddin thernanufhctur and mining sectors wheel sha shnernaved from to frarnl998 to 2003. Generally spe hrbor s horn bonks aft diffipots so ssbtcin during unstable tranrllion pstSods and rhvrefora firms are rnorv hkeỊy to resort to inter-enterpiise dob ths aacountf oosable was Of the total liabilities ineooi bmthepercentage has Ueetr dodinrnh sines then reaching the lamel of Cf 10 oe. Cannfe a f as the maaueac-tur ng and g sedti rszthe tatia earns down ea in 2000 to in loom. Unpoad febas pre in genocpl mly n sheslfteem measure and are unsuitable Sos si m emehd iftuidi diunf-Uraor e-fnataft r t -ing needs. On the asset side long-term investments increased from in Bank credits borrowings Inventories A Long-term Investment X Short-term investment X Monetary assets Accounts receivable --I--Accounts payable Figure Trend of major asset and liability items of Russian enterprises Source Rosstat Finance Rossii various ISSSSS S. The Banking Sector and Corporate Finance 239 1998 to in 2005 showing a corresponding trend to that of bank borrowings. Due to the nature of the basic data reported previously however this represents only an overall macroeconomic picture without discriminating for firm sizes or industrial sectors. Microlevel analysis is required to obtain more detailed information based on firm sizes. New trend in Russia s financial ector As
