FEATURES OF FUNCTIONING OF INVESTMENT-INNOVATIVE ACTIVITY. DOMESTIC AND FOREIGN EXPERIENCE
The article discusses information sources in assessing the effectiveness of innovations, types of cash inflows, cash outflows in the context of the organization's operational, investment and financial activities. The problem of insufficient relevance of accounting data in the analysis of the effectiveness of investment in innovation is reflected. The need for systematization of the current regulatory legal acts of the Russian Federation to integrate information on the results of intellectual activity into a single mechanism for effective management of the development of innovative potential of the Russian Federation is noted. The experience of foreign companies in the investment and innovation sphere is summarized. The factors influencing the development of the scientific potential of Russian companies and the need to introduce economic incentives for innovation entities are presented. The functions of the RF authorities in the field of legal regulation of innovations for the successful development of mechanisms for interaction between business entities and the state, the protection of intellectual property and the growth of the effectiveness of the practical application of innovative developments are generalized.