Abstract

AbstractTo achieve breakthrough results of economic development, the current regulations of the Russian Federation define the main objectives of the state scientific and technological policy, which include an increase in the contribution of science and technology in the development of the national economy, the implementation of major social objectives. Higher education institutions (HEIs) and their founders, as organizations of the budget sphere, are involved in the process of implementing this policy, including through the creation of small innovative enterprises (SIEs). The paper aims to identify the problems of the development of SIEs on the basis of higher education institutions. Moreover, the paper aims to develop and justify proposals that contribute to the solution of the identified problems. A critical review of studies of foreign and Russian scientists—representatives of higher education on various aspects of the activities of SIEs at universities, normative regulation of their activities in the Russian Federation, and the economic analysis of financial indicators of SIEs functioning at a federal university allowed the authors to obtain the main results. The areas of research on current issues of the activities of SIEs presented in the analyzed publications are highlighted. The authors analyzed the norms governing the activities of SIEs, providing a complete picture of the current provisions that need to be practically implemented, and the conditions contributing to the development of SIEs at universities. The problems and risks of their functioning are determined. The authors compared the dynamics of the number of SIEs established in the Russian Federation, in the universities of the Central Black Earth economic region (CBEER), and in the Federal State Budgetary Institution of Higher Education “Voronezh State University” (VSU). To substantiate the recommendations to create conditions for deductions from the profits of SIEs in favor of the university, the authors conducted the economic analysis of three successful SIEs at the VSU.KeywordsSmall innovative enterprisesHigher education institutionNormative regulationRisksInternal controlEconomic analysisJEL ClassificationM40M42L32

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