The results of fisheries are effects of important economic and social importance. Therefore, the problems of the development of the fishing industry occupy a special place in economic policy at all levels of government. There is a fairly large set of measures for such a policy. Nevertheless, the scale and complexity of the problems in the fishing industry in our country necessitates a further search for optimal forms of interaction between the state and the organizations of the fishing business. The basis of interaction can be the PPP mechanism — one of the generally recognized ways to solve complex socio-economic problems. The purpose of this article is to develop an approach to the organization of financial management of PPP projects in the field of fisheries. The theoretical basis of the work is the provisions of the methodology of financial planning and project finance management. The article discusses the financial and economic aspects of PPP projects in the fishing industry. A multilevel model for organizing financial planning of such projects is proposed, recommendations are given on its practical application and the selection of tools that serve as its filling. It is concluded that the goal of financial planning of PPP projects in the fishing industry is to ensure long-term sustainable development of enterprises, consistent with the priorities and goals of social development. The scientific novelty of the work done is to systematize the views on PPP finance management and develop on this basis an approach to organizing a financial planning system within the framework of PPP projects taking into account the specifics of the fishing industry. The practical value of the results of this study is determined by the possibility of using them to develop measures of state economic policy in the field of the fishery complex, in particular, in the formation of state and regional target programs, as well as in the implementation of PPP mechanisms in the industry. It seems that the detailed study of financial planning tools and the development of practice-oriented methods that ensure the effectiveness of the PPP financial management system in the fishing industry can become a promising area for further research.
Improving the System of Budgeting at Industrial Enterprises
