Sheshukova T.G., Razuvaeva K.V.
ON THE APPLICATION OF THE CONCEPTS "BUDGETARY ACCOUNTING" AND "BUSINESS ACCOUNTING" IN BUDGETARY INSTITUTIONS ^{[№ 5 ' 2011]}
The article substantiates the equivalence of the word combinations "business accounting in budgetary institutions" and "budgetary accounting in budgetary institutions" based on studies of key aspects of the accounting and budgetary accounting. It clarifies the definition "budget accounting" which exists today in the Russian legislation.

Razuvaev I.G.
INTEGRATION OF CAPITAL FORMS ON DIFFERENT STAGES OF ECONOMIC SYSTEM DEVELOPMENT ^{[№ 2 ' 2007]}
Financial capital has changed into system composed element of economic system, its organizational and institutional base. Increasing of information and knowledge role at economic processes dictates necessity to study in detail influence of human abilities on processes of capital formation. Clasters become one of more effective mechanisms of capital different forms integration on the modern stage of development.