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2020 is a crucial year for the reform of state-owned enterprises. In order to promote the balanced development of national economy and deepen the market-oriented reform of state-owned enterprises, it is the top priority in the diversified ownership reform to break the monopoly barriers of state-owned enterprises. Market-oriented reform, which is conducive to exerting the market’s supervisory effect, can play a favourable part in reducing the manipulation of real earnings management and improving the corporate governance capabilities of state-owned enterprises. Therefore, from the perspective of real earnings management, empirical analysis is conducted in this paper to demonstrate that there is a significantly positive correlation between the monopoly power of state-run enterprises and real earnings management. It is found through case analysis that diversified ownership reform of state-run enterprises is conducive to breaking the monopoly barriers of state-owned enterprises, reducing monopoly power, improving corporate governance as well as lowering the manipulation of real earnings management.

Justification. In modern realities, in conditions of political and economic instability, the number of risks faced by an organization is quite large. Based on this, the management of enterprises in the agro-industrial sector of the economy should conduct internal control in such a way as to identify and eliminate any risks in a timely manner. Thus, risk-oriented internal control of organizations in the agro-industrial sector of the economy is aimed at focusing on areas that are more susceptible to the risks of significant distortion of financial statements than others. Goal. Formation of a risk-oriented approach to the internal audit of organizations of the agro-industrial sector of the economy. Materials and methods. Consideration of the regulatory framework that regulates the standards of audit procedures, in particular in the context of internal audit procedures. Results. The authors conducted a comparative analysis of the traditional audit, which does not pay special attention to corporate governance, financing and risk management of the enterprise, and the audit focusing on the risks faced by the organization. Next, the stages and procedures that need to be carried out during the implementation of the control in question are considered. The authors also consider the contribution (in terms of advantages) of risk-based internal audit to the activities of the organization of the agro-industrial sector of the economy. Taking into account the constant digitalization of many aspects of the activities of various companies, the impact of this informatization on internal audit was also studied and the main risks and ways to combat them were identified. Conclusion. The mechanisms of a risk-oriented approach to the internal audit of organizations of the agro-industrial sector of the economy have been identified and formed.

The main goal of the green economy is to establish a sustainable economy that uses natural resources efficiently and has a lower environmental impact. Many countries nowadays consider green economy as a key accomplishment in their strategic goals. Universities as a key actor in the national innovation system can contribute to this area due to elaborated innovative ideas and technologies. The aim of this paper is to prove university as an innovative enterprise that is able to be a driver in green economy establishment.

Sustainable long-term development of the energy sector is impossible without a developed manufacturing industry and especially machine-building enterprises. The article considers the experience of developed and developing countries in the field of support and stimulation of innovative processes in industrial enterprises. It is concluded that one of the main roles in the activation of innovation processes in industry is played by state authorities and management.

In the era when countries all over the world advocate low carbon economy, the coordinated development of tourism and agriculture has become an inevitable trend. At present, Liaoning rural tourism has a great potential for development, the demand continues to grow, the market prospects are very broad. However, the integration degree of tourism and agriculture is still low, the product homogenization is serious, the infrastructure is backward, the service level is low. Taking Liaoning province as the research object, in a low carbon economy under the new situation, with the theory of grey correlation model, build a model of correlation between tourism and agriculture each factor interaction and coupling model, from two dimensions of time and space to study correlation between the two industries, as well as the coupling coordination degree distribution, put forward under the condition of low carbon economy the coordinated development strategy.

The article presents indicators of the agricultural industry management system: doing business in a digital and technological transformation from the perspective of an ontological approach. It is important to note that it is impossible to transform under the requirements of the modern world without the introduction of innovation. However, innovation is always marked by financial costs and loss of time, which reduces the innovative activity of organizations in the agricultural sector, and, therefore, determines the diagnosis of innovation and investment policy. Forming an indicative methodology for justifying, measuring and developing the readiness of the agricultural sector’s management system to conduct entrepreneurship in the context of digital and technological transformation from the perspective of an ontological approach is evident as a process of formation and implementation of investment potential to ensure the release of innovative competitive products based on an advanced technology platform.

Randayan Island and The Surrounding Water Small Island Park (TPK Pulau Randayan dan Perairan Sekitarnya) is one of the Coastal and Small Islands Protected Areas (MPA) in West Kalimantan which has the potential to be developed into a marine tourism destination, especially sustainable diving tourism. The area has resources with a high level of diversity such as coral reefs, coral fish, seagrass, and other potential aquatic biota. This study aims to identify potentials, conduct resource suitability analysis, calculate the carrying capacity of the area, the carrying capacity of utilization, and make a map of area utilization suitability for the development of sustainable diving tourism. This research uses quantitative methods with tourism suitability analysis based on Yulius, et al (2018) and carrying capacity analysis based on Yulianda (2019). The data source is secondary data obtained from previous research and from publications published by several related agencies. The results showed that the Tourism Suitability Index for diving tourism in the limited use zone of Randayan Island Small Island Park consisted of Station 1 (Pulau Kabung), Station 2 (Pulau Lemukutan), Station 3 (Pulau Penata Besar), and Station 4 (Pulau Randayan) are included in the Conditional Suitable category, with scores of 65%, 56%, 72%, 65%, respectively. The Area Carrying Capacity at each station are 596, 1,354, 1,028, 157 people per day, with the Utilization Carrying Capacity of 59, 135, 102, and 15 people per day.

The digitalization and networkization of the economy leads to the need to apply a subject-oriented approach to the development and implementation of innovations, including in the field of housing and communal services. The paper shows the possibility of accelerating the introduction of innovative digital technologies in the housing sector through effective management of the subjective structure of innovation. The main areas of innovative activity in the housing and communal services within the framework of digitalization are identified. A methodological toolkit for effective management of innovative activities in housing and communal services based on a subject-oriented approach is proposed.