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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">esp</journal-id><journal-title-group><journal-title xml:lang="ru">Economy: strategy and practice</journal-title><trans-title-group xml:lang="en"><trans-title>Economy: strategy and practice</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1997-9967</issn><issn pub-type="epub">2663-550X</issn><publisher><publisher-name>Институт экономики</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.51176/1997-9967-2022-2-246-257</article-id><article-id custom-type="elpub" pub-id-type="custom">esp-723</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>БИЗНЕС И ПРЕДПРИНИМАТЕЛЬСТВО</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>BUSINESS AND ENTREPRENEURSHIP</subject></subj-group></article-categories><title-group><article-title>Основные тренды развития корпоративного управления через призму отечественного и зарубежного опыта</article-title><trans-title-group xml:lang="en"><trans-title>The Main Trends in the Development of Corporate Governance Through the Prism of Domestic and Foreign Experience</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Бекпаева</surname><given-names>Ж. A.</given-names></name><name name-style="western" xml:lang="en"><surname>Bekpayeva</surname><given-names>Zh. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>PhD докторант</p><p>тел.: 87752144993</p><p>A25K1B0</p><p>ул. Розыбакиева 227</p><p>Алматы</p></bio><bio xml:lang="en"><p>Zhuldyz A. Bekpayeva, PhD student</p><p>tel.: 87752144993</p><p>A25K1B0</p><p>227 Rozybakiyev Str.</p><p>Almaty</p></bio><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Никифорова</surname><given-names>Н. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Nikiforova</surname><given-names>N. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>доктор экономических наук</p><p>A25K1B0</p><p>ул. Розыбакиева 227</p><p>Алматы</p></bio><bio xml:lang="en"><p>Nina V. Nikiforova, Doctor of Economic Sciences, Professor</p><p>A25K1B0</p><p>227 Rozybakiyev Str.</p><p>Almaty</p></bio><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Карлик</surname><given-names>М. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Karlik</surname><given-names>M. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>кандидат экономических наук, доцент</p><p>199004</p><p>ул. 9-я линия Васильевского острова</p><p>Санкт-Петербург</p></bio><bio xml:lang="en"><p>Mikhail A. Karlik, Candidate of Economic Sciences, Associate Professor</p><p>199004</p><p>9th Vasilievsky Island</p><p>Saint Petersburg</p></bio><xref ref-type="aff" rid="aff-2"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">Алматы Менеджмент Университет<country>Казахстан</country></aff><aff xml:lang="en">Almaty Management University<country>Kazakhstan</country></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru">Санкт-Петербургский международный институт менеджмента<country>Россия</country></aff><aff xml:lang="en">International Management Institute of Saint Petersburg<country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2022</year></pub-date><pub-date pub-type="epub"><day>03</day><month>07</month><year>2022</year></pub-date><volume>17</volume><issue>2</issue><fpage>246</fpage><lpage>257</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Бекпаева Ж.A., Никифорова Н.В., Карлик М.А., 2022</copyright-statement><copyright-year>2022</copyright-year><copyright-holder xml:lang="ru">Бекпаева Ж.A., Никифорова Н.В., Карлик М.А.</copyright-holder><copyright-holder xml:lang="en">Bekpayeva Z.A., Nikiforova N.V., Karlik M.A.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://esp.ieconom.kz/jour/article/view/723">https://esp.ieconom.kz/jour/article/view/723</self-uri><abstract><p>   Предпосылкой к изучению темы стало то, что тема корпоративного управления актуальна, особенно в наше неспокойное, нестабильное время. Это подтверждается проявленным интересом авторов из различных стран. В подразделе "Литературный обзор" изучены статьи на данную тему различных авторов из базы Scopus. С точки зрения авторов, деятельность любой организации зависит от множества различных внешних и внутренних факторов, таких как компетентность руководства, квалификация сотрудников, наличие денежных, трудовых ресурсов для развития бизнеса.</p><p>   Посредством применения методологии и методов классической науки раскрыты цели написания статьи: в статье в удобной для восприятия форме представлена сжатая история развития корпоративного управления на международном и отечественном рынке, определены основные три теории корпоративного управления, в табличной форме выявлены различия в кодексах различных стран. В статье подтверждается информация о том, что недооценка значимости корпоративного управления может привести к ряду потерь в компании, невозможности реализации стратегии, неэффективному использованию ресурсов: материальных, интеллектуальных, трудовых и финансовых. Дана оценка положительного влияния системы корпоративного управления в целом на эффективность компании. Результаты исследования могут быть применены при построении системы корпоративного управления компаниями вне зависимости от форм собственности и количества сотрудников. Тема корпоративного управления особенно актуальна в текущих реалиях.</p></abstract><trans-abstract xml:lang="en"><p>   The prerequisite for studying the topic was that the topic of corporate governance is relevant, especially in our turbulent, unstable times. This is confirmed by the interest shown by authors from various countries. In the literature review subsection, articles on corporate governance by various authors from the Scopus database were studied. From the point of view of the authors, the activity of any organization depends on many different external and internal factors, such as the competence of management, the qualifications of employees, the availability of financial and labor resources for business development.</p><p>   Through the application of the methodology and methods of classical science, the goals of writing the article are revealed: the article presents a concise history of the development of corporate governance in the international and domestic markets in a convenient form, identifies the main three theories of corporate governance, and identifies differences in the codes of various countries in tabular form. The article confirms the information that underestimation of the importance of corporate governance can lead to several losses in the company, the impossibility of implementing the strategy, and inefficient use of resources: material, intellectual, labor, and financial. An assessment of the positive impact of the corporate management system as a whole on the company’s efficiency is given. The results of the study can be applied in building a corporate management system for companies, regardless of the form of ownership and the number of employees. The topic of corporate governance is especially relevant in the current realities.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>корпоративное управление</kwd><kwd>экономика</kwd><kwd>независимые директора</kwd><kwd>заинтересованные стороны</kwd><kwd>кодекс корпоративного управления</kwd><kwd>система корпоративного управления</kwd><kwd>комитет по рискам</kwd></kwd-group><kwd-group xml:lang="en"><kwd>Сorporate Governance</kwd><kwd>Economics</kwd><kwd>Independent Directors</kwd><kwd>Stakeholders</kwd><kwd>Corporate Governance Code</kwd><kwd>Corporate Governance System</kwd><kwd>Risk Committee</kwd></kwd-group><funding-group xml:lang="ru"><funding-statement>Исследование не имело спонсорской поддержки (собственные ресурсы)</funding-statement></funding-group><funding-group xml:lang="en"><funding-statement>The study was not sponsored (own resources)</funding-statement></funding-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Sokolov, D. 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