The article deals with the specifics of the main factors of quality of corporate governance in the Russian Federation on the basis of global trends in corporate reporting "standardization" and "mathematization" of administrative decisions. The use of fuzzy cognitive maps in addition to the cognitive matrix, gives visibility and visualization semi factors allowing, with varying degrees of detail to systematize them as a target-driven, intermediate, promote and prevent. According to the Russian scientific community, among the 35 parameters, affecting the quality of corporate governance, according to the cognitive analysis to the dominant factors of mutual discord are the following: 1) inefficient system of quality management; 2) high transaction costs of interaction between participants of corporate governance; 3) concealment of material information; lack of a clear separation of functions of control and management stock ownership; 4) low standard of living; 5) low organization of monitoring and control in the redistribution of resources companies. The article concluded that cognitive modeling tools enable us to obtain qualitative information, which increases the level of soundness and integrity management solutions in the field of semi-parameters of corporate governance.
corporate governance, agency problem, corporate accountability, cognitive modeling, fuzzy cognitive map
1. Глобальный вектор и основные тренды изменения качества корпоративного управления
Глобальные тренды корпоративного управления, связанные с усилением роли различных стейкхолдеров, изменяют не только ландшафт взаимодействий основных участников корпоративных отношений — акционеров, членов совета директоров, топ–менеджеров, но также влияют на процессы принятия и реализации стратегической деятельности фирмы на основе разнообразных инструментов управления корпоративными рисками, учитывающих значимость организационной бизнес-модели компании, ее влияния на экологию и общество в целом.
Мировой переход к интегрированным формам корпоративной отчетности дает мощный толчок процессам конвергенции национальных моделей корпоративного управления, а также необходимости «тонкой настройки» системных параметров внутренних и внешних механизмов корпоративного управления.
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