Economics SCIENCE AND INNOVATION IN RUSSIA: A RETROSPECTIVE ANALYSIS AND PROSPECTS Kushnikov E.I. 5-9 ACCOUNTING AND FORMATION OF RESERVES IN COMMERCIAL ORGANIZATIONS Golova E.E. 10-15 INVESTMENT IN CONSTRUCTION Narzullaev K.S. 16-20 Methodological aspects of the organization and analysis of the tax burden of the enterprise Kuchinskaya E.V. 21-25 THE IMPACT OF TECHNOLOGY ON THE FINANCIAL ACTIVITIES OF THE ENTERPRISE Zaytseva O.P. 26-29