Дэлгэрэнгүй мэдээлэл

Монгол улсын хэмжээнд хувиараа бизнес эрхлэгчид иргэдийн татварын тайлангийн ирц бага, татвараас зайлсхийх хандлагатай байгаа тул энэхүү судалгаа нь татвар төлөгчдийн татвараас зайлсхийх хандлагад нөлөөлж буй хүчин зүйлсийг судлах зорилготой. Бид Орхон аймгийн хувиараа бизнес эрхлэгч 150 иргэнээс асуулгын аргаар судалгааг авч цуглуулсан мэдээллийн бүтцийн тэгшитгэлийн загварчлалыг (SEM) ашиглан дүгнэлт гаргасан. Татварын шударга ёсны талаарх ойлголт, авлига, татварын хяналт шалгалт, хяналт шалгалтын дараа татварын албаны хэрэгжүүлж буй ажлууд, татварын байгууллагын үр ашиг зэрэг үзүүлэлтүүд Орхон аймгийн ХХОАТ төлөгч иргэдийн татвараас зайлсхийх хандлагад нөлөөгүй гэж тодорхойлогдлоо. Харин татварын ялгаварлан гадуурхалт, татварын мэдлэг, татварын тогтолцооны нарийн төвөгтэй байдал зэрэг нь татвараас зайлсхийхэд эерэг нөлөөтэй байна. Мөн иргэдийн татвараас зайлсхийх хандлагад хүн ам зүйн шинжүүд нь хэрхэн нөлөөлж байгааг судлахад хүйсийн байдал нөлөөгүй, боловсролын түвшин дээшлэх нь эерэг нөлөөтэй байна.

The transition to the market orientation from the centralized economy, which started from 1990s, brought a great deal of important changes in Mongolian economy. Implementation of policies on market liberalization, promotion of free market and fair competition and privatization of state managed assets enabled the development of private sector and creation of legal entities in various forms such as privately owned companies, joint stock and state owned enterprises operating on the market. By February of 2024, there are 26 state owned companies (SOC) operating in energy sector of Mongolia, among over 100 fully or partially state owned companies that are involved in strategic sectors such as energy, mining, communications and transportation. Being fundamental to the national security and overall socio-economic stability of the country, the energy sector is necessarily considered to be developed ahead of other sectors and hence, this research is focused on the comprehensive valuation of performances for state owned energy manufacturing and transmission companies of Mongolia.

From one point, at micro level, the financial sustainability of business enterprises can be interpreted from the measurement values that display the balance of assets and sources. The paper aims to examine the 5 main strategies of asset financing, which is considered as one of the pivot indicators to determine financial sustainability. Moreover, the specifics of each model are thoroughly studied. The company, which has been taken as the research object, has been executing the “appropriate” strategy of asset financing for the last 5 years, and the conclusion has been made as the utilization of long-term loans and liabilities is regarded as appropriate according to the current asset financing strategy. In the first part of this work, I wrote about the features of 5 models of property financing as one of the features of financial stability companies. In the second part of this work, the results of the research, which model was chosen in the company “XXX” of the food industry. Data from 2017-2021 period were selected for the study from one of the largest joint-stock enterprises in Mongolia.

In 2019, Financial Action Task Force /FATF/ evaluated the implementation of the recommendations on anti-money laundering and terrorism, and placed Mongolia on the list of countries to be monitored or the "gray list", which not only caused a scandal in society and politics, but also affected the economy and foreign relations of Mongolia. As a result of cooperation between public and private sector organizations for the purpose of combating money laundering, at the FATF Asia-Pacific Anti-Money Laundering Group meeting held in August 2022, 39 out of 40 recommendations in Mongolia were evaluated as "fully implemented" or "mostly implemented". As for Mongolia, government agencies are intensively organizing activities to improve regulatory measures and control mechanisms. Foreign researchers have done a lot of research on combating money laundering, detecting it, ensuring transparency, effective regulation, and how money laundering affects the economy. This study was conducted since there is a lack of research on money laundering in Mongolia, particularly on how money laundering affects the economy and banking and finance sector.

In recent years, the stock market of Mongolia has become more active than ever with increased number of IPOs and SPOs and addition of number of new products in the market. With the objectives to determine and estimate the relations between P/B ratio to stock rates and other financial indicators. We have conducted the research and analyzed the 2007-2020 trading reports, the dividends distribution, and the financial reports of 42 companies with active trading lists on the Mongolian Stock Exchange identified as I and II classification stocks. We have selected the indicators such as, the size of company, dividend payout ratio, return on assets, return on equity, earnings per share, growth of earnings after taxes to be identified as other financial indicators and we have finalized the estimation. According to the results of regressive analysis, based on 565 monitoring data of 42 companies, the indicators such as, return on assets, return on equity, earnings per share have shown direct correlation to the stock rates; however, other indicators have shown no correlation at all. Thus, further studies on the non-financial factors that have impacts on P/B ratio of stock rates have to be done thoroughly by researchers and analysts.

Мөнгө угаахтай тэмцэх санхүүгийн хориг арга хэмжээ авах байгууллага /ФАТФ/-аас гаргасан зөвлөмжийн хэрэгжилтийг 2019 онд үнэлж Монгол Улсыг хяналтад байх орнуудын жагсаалт буюу “саарал жагсаалт”-нд оруулсан нь нийгэм, улс төрд дуулиан шуугиан дагуулаад зогсохгүй эдийн засаг, гадаад харилцаанд эрсдэл үүсгэсэн. Мөнгө угаахтай тэмцэх чиглэлээр хийгдсэн судалгааны ажил нь мөнгө угаахтай тэмцэх ажлын цар хүрээ, түүний эдийн засаг болон бусад салбарт үзүүлэх нөлөө, мөнгө угаалтын хэмжээ, технологийн хөгжилтэй холбоотойгоор үүсэж болзошгүй мөнгө угаах эрсдэлүүд болон мөнгө угаах гэмт хэргийг илрүүлэх сэдвийн хүрээнд бичигдсэн байна. Мөнгө угаах гэмт хэрэг нь далд эдийн засгийг бий болгож, авлигын үндэс суурь болохын зэрэгцээ улс орны эдийн засаг, улсын төсөвт сөргөөр нөлөөлдөг байна. Мөнгө угаах гэмт хэрэг нь нягтлан бодох бүртгэл, санхүү, эдийн засгийн чиглэлийн мэргэжилтнүүдийн оролцоотойгоор үйлдэгддэг учраас нягтлан бодох бүртгэл, санхүү, эдийн засгийн шинжилгээний чиглэлээр мөнгө угаахтай холбоотой судалгааны ажлуудын эрэлт бий болж байна. Энэ чиглэлээр хийгдсэн судалгааны ажлуудын талаар тойм дүгнэлт хийсэн болно. Цаашид энэ төрлийн ажил гүйлгээ компанийн санхүүгийн ажил гүйлгээ, нягтлан бодох бүртгэлд хэрхэн нөлөөлж байгаа талаар судлах болно.  

The outcomes of production, financial activities are determined by the analysis of financial statements. Thus, 2 trends of the financial analysis are defined: 1. to gain important insights into the general capacity of economic condition of a company, its deviation and tendency through the financial analysis determination and to propose the decision; 2. to determine the outcomes and yields of capacity utilization and production-financial activities and to propose the decision; In order to gain accurate decision to the levels and the fluctuations these indicators have reached, it is crucial to diagnose whether the indicators have been at the balanced level. The finance of a business enterprise illustrates the correlation, balance and structure of the assets and asset sources. The provision of the most comprehensive picture of an organization's financial situation is given by the balance sheet, also called the Statement of Financial Position, which reports on an organization's assets (what is owned) and liabilities (what is owed). We have done extensive research on the ways to lining the items on the assets and asset sources in the Balance sheet for the analysis purpose and the possibilities of asset financing and their compatible ratios by interpreting the processed data of a number of business enterprises and we have proposed certain conclusions.

Ковид-19 цар тахлын улмаас дэлхийн улс орнууд 2020 онд урьд өмнө нь тулгарч байгаагүй гэнэтийн гүн хямралтай нүүр тулж, дэлхийн эдийн засаг 3,2 хувиар агшив. Аялал жуучлал, худалдаа үйлчилгээ, тээвэр зэрэг эдийн засгийн салбаруудын үйл ажиллагаа богино хугацаанд хумигдаж, цар тахлын цохилтод өртсөн. Дэлхий даяар 2020 оны байдлаар ойролцоогоор 141 сая ажлын байрны хомсдол бий болсноос 88 сая хүн эдийн засгийн идэвхгүй ангилалд, 33 сая хүн ажилгүй ангилалд шилжжээ. Ковид-19 цар тахал нь эдийн засгийн салбаруудад тэр дундаа агаарын тээврийн салбарт ихээр нөлөөлж, сөрөг үр дагаврыг бий болгосон. Манай улсын агаарын тээврийн салбарт Ковид-19-ийн нөлөөллөөр эдийн засгийн үндсэн үзүүлэлтүүд өмнөх 3 жилийн дунджаас 21-42 хувиар буурчээ.

Улс орны хөгжлийн өнөөгийн түвшин, бэлтгэж буй мэргэжлийн онцлог байдал, дээд боловсролын шаталсан тогтолцооны нийтлэг жишиг, Нягтлан бодох бүртгэлийн мэргэжлийн боловсролын шинэчлэлтийн дэлхий нийтийн чиг хандлагын дагуу сургалтын төлөвлөгөө, хөтөлбөрийг улам бүр хөгжүүлэх, сургалтын орчин нөхцлийг сайжруулах замаар олон улсын жишигт нийцэхүйц, хөрвөх чадвартай мэргэжилтнийг бэлтгэх ээлжит зорилтыг дэвшүүлсэн дунд хугацааны (2016-2024 оны) стратегийн төлөвлөгөөний хэрэгжилтийг ханган ажиллаж байна. Бид нягтлан бодох бүртэлийн мэргэжлийн хөгжлийн чиг хандлага, ажил олгогчдын эрэлт, хэрэгцээ шаардлага зэргийг үндэслэн хөтөлбөрийн зорилго, суралцахуйн үр дүнг дараах байдлаар тодорхойлж улмаар хөтөлбөрийн үнэлгээг хийж ажиллаж байна.

Productivity growth plays a prominent role in the economic and social development of any country. Productivity is an indicator showing how many goods and services are to be produced for the assigned cost. Productivity is improved by managing and organizing business operations effectively, employing scarce resources efficiently and by producing quality products and services that meet market demand and needs. As productivity growth develops, the competitiveness of the country or business entity rises, social wealth is increased and income levels and living standards of the citizens are improved. The experiences of highly developed countries show that productivity plays a role in the leverage of economic growth and developments not only at the country level, but at the level of business entities or even on households and individuals. Thus an accurate estimation of labor resources of the organization by added value needs to be conducted and the resources analyzed by assessing utilization efficiency and influencing factors of labor productivity. Objectives Productivity growth is considered the main factor for the sustainable economic and social development of any country. Productivity describes the broad themes of resource utilization and output ratio, or shows how many goods and services to be produced for the assigned cost. As productivity growth translates as an essential factor of measuring competitiveness not only of the state, but also business entities, its estimation formula and sustainability methodology have been analyzed in the case of Mongolia. Research method Compare and analyze: Annual GDP, Workforce and Periodic productivity growth by economic sector observed from Statistical Annual Report of Mongolia 2015-2019. The traditional method of estimating the impact of economic analysis factors was used. Summary The latest 5–year Statistical report indicates that labor productivity growth has continuously been higher than GDP and economic growth that has been supported by raw minerals market price rise in the mining sector. Moreover, it has been evident that the growth of the manufacturing sector has slowed down in the last 5 quarters, and there has been a continuous decrease in industries such as food. Considering the state economic conditions there have been efforts to provide guidance for possible options to maintain productivity growth which will be less than input growth percentage at the macro level; however, expected results have not been seen yet. Conclusion and Recommendation To estimate productivity indicators by labor, and limited resource usage ratio, and to maintain a sufficient growth ratio that improves productivity effectiveness of business entities, the following methodology is recommended: The influencing factors on labor productivity growth needs to be considered as a whole, and to estimate the performance growth of labor productivity instead of total sales of products and services, the production cost the workforce spent in the accounting period would be appropriate factors.

One of the key areas of the Corporate Social Responsibility is considered ensuring financial stability that needs to be adjusted to the organizational goals. Regarded as the competency, financial stability must be considered as the prime objective to increase income to the certain level and enhance market potentials. Moreover, it is essential to determine theoretical and practical tendencies to apply the financial stability assessment of enterprises. The study was conducted on the optimal structure of capital resources and the possibility of using them in management decision-making by estimating some indicators of financial stability. We analyzed content analyses of some theoretical and methodological approaches to assess financial stability of an enterprise and estimated an effective structure study of assets and sources as indicators of financial stability in company.

Currently in Mongolia four domestic air companies are conducting scheduled and charted passenger and cargo flights within the country and eight foreign air companies are carrying out air transportation activities. Covid-19 affected badly most of all tourism and air transportation. As of first 11 months of 2020 cargo transportation income amounts to 135.8 trillion tugriks (MNT), passenger transportation income amounts to 120.1 trillion tugriks (MNT), which means 73% decrease compare to average of the previous 3 years.

Монгол улсын аж ахуйн нэгж байгууллагуудын санхүүгийн өнөөгийн төлөв байдлыг СнЯ-ны нягилан бодох бүртгэлийн газраас нэгтгэн гаргадаг "аж ахуйн нэгж байгууллагын санхүүгийн тайлангийн нэгтгэл"- ийн тоо мэдээ болон статистикийн мэдээлэлд тулгуурлан судалж нийт аж ахуйн нэгжүүдийн санхүүгийн болон хөдөлмөрийн бүтээмжийн өнөөгийн төлөв байдал, хөгжлийн төлөв хандлага онцлогийг тодорхойлж, тоон болон чанарын судалгаа хийж эргэлтэнд оруулах, улмаар тайлангийн мэдээллийн үнэн зөв, нээлттэй байдлыг хангахад Нягтлан бодох бүртгэл, тайлагналын үүргийг дээшлүүлэх талаар санал дүгнэлт гаргахыг зорьсон болно.

The study aims to define the financial situation of Mongolian entities. The objective of research determines the nature of its trend and evaluates the role of accounting and its reporting by reviewing the accuracy and transparency of the reporting information by making analysis including core financial indicators. The data is based on the “Financial statements of the entities” issued by the Accounting policy department, Ministry of Finance of Mongolia and related statistical information. The significance of the study will be more useful to understand a Mongolia’s entities’ financial nature and make better economic decisions.

The study aims to provide a conclusion for increasing the role of accounting and reporting by ensuring the accuracy and transparency of reporting. The data is based on data of "summary of financial reporting of entities" which are consolidated by the Department of Accountancy at the Ministry of Finance of Mongolia and statistical data. The study covers to review the current state of financial and labor productivity and to define its development trends, so that increase the role of accounting and reporting.

The objective of the “State Minerals Policy” is to establish stable investment environment, to improve quality of mineral exploration, mining and processing by encouraging use of environment friendly and advanced techniques, technologies and innovations, to produce value-added final products and strengthening competitiveness of the country in the international market . Gross domestic product in Mongolia has reached to 27.2 trillion MNT in 2017 and 32.7% or 8.9 trillion of them has occupied by manufacturing sector. The current result based on the research for financial statement in mining companies in Mongolia shows that unstable for financial situation, higher for total debt ratio, not good for usage of assets and its return however there are increase in portion of mining sector in economy and positive effect on economic growth. Mining sector in Mongolian economy proportion increased, positive effect on economic development however mining companies We aim to ensure the following restrictions, to define these target balance meet the minimum level of financial statements using averages of mining companies. min⁡(δ_1 x_1+δ_2 x_2) x_1+x_2≥2short-term debt-total current asset x_1+x_2≤total asset-2equity x_2≤total asset-equity 0,1x_1≤net income-0,1equity x_1-x_2≤10net income-total asset x_1+x_2≥2total liability-total asset Based on our study, to ensure target volume of balance sheet for mining companies we are offering: Increasing balance of total current asset to 80% Decreasing short-term funding to 47% Increasing growth for accumulated profit and, issuing stocks and equity to 1.6 times Therefore, there is need to create database of financial report in mining sector with years defining to define for policy factors influencing in the financial instability in data of domestic and joint venture companies.

The objective of the “State Minerals Policy” is to establish stable investment environment, to improve quality of mineral exploration, mining and processing by encouraging use of environment friendly and advanced techniques, technologies and innovations, to produce value-added final products and strengthening competitiveness of the country in the international market . Gross domestic product in Mongolia has reached to 27.2 trillion MNT in 2017 and 32.7% or 8.9 trillion of them has occupied by manufacturing sector. The current result based on the research for financial statement in mining companies in Mongolia shows that unstable for financial situation, higher for total debt ratio, not good for usage of assets. Based on our study, to ensure target volume of balance sheet for mining companies we are offering: Increasing balance of total current asset to 80% Decreasing short-term funding to 47% Increasing growth for accumulated profit and, issuing stocks and equity to 1.6 times