Financing – The basis of organization and realization of the investment policy of Russian enterprises

The relevance of the research: the relevance of research problem caused the necessity in organization investment policy of Russian enterprises for intensification their strategic investment development and insufficient development of theoretical and methodological aspects in attracting financial resources for the realization of investment decisions. Purpose of the research: the purpose of this article concludes in developing of measures to overcome the negative impact of the factors limiting the financial support of the investment activity of Russian companies in the context of a systematic approach. Methods of research: the main method of research of this problem is dialectical method of cognition of reality, allowing to investigate this issue thoroughly and interpret scientific results. Results of the research: Identify issues that restrict financing and proposed measures to overcome the negative impact of the factors limiting the financial support of the investment activity of Russian companies, including the modernization of the tax policy and the depreciation policy of the enterprise, the solution lowered the carrying amount and the residual value of fixed assets. Developed measures to promote the revitalization of financing strategic investment decisions on the basis of a common mechanism of tax regulation and amortization. Practical significance: realization of these measures could attract significant financial resources for intensification of the investment activity of Russian companies in the long term. © 2016 Charaeva et al