In the modern world, automation of all data processing processes and technologies continues, which entails the transformation of financial markets. One of the illustrations of this phenomenon is the Concept of the digital ruble, which the Central Bank of the Russian Federation (Bank of Russia) presented to the professional community back in 2021. The digital form of the Russian national currency is recognized as a valuable tool necessary for managing cash flows, controlling settlements, reducing cash turnover and increasing non-cash payments. Given that the introduction of digital currencies is a critical step to establish financial stability, many countries are already actively engaged in their development and implementation. In Russia, the focus is on the digital ruble, which should not only improve the quality of life, but also strengthen international positions. Digital rubles are controlled by the Central Bank and are represented as "retail" currencies that ensure ease of payments through a two-tier model. The new national currency in digital form has the same purchasing power as traditional money, is stored in secure wallets, which reduces the financial costs of users of banking services, and has many prospects. Despite the visible and significant advantages of the digital ruble, Russians are skeptical about the new form of money. The transition to non-cash payments in the form of digital rubles may be slow until the obvious benefits for all financial market participants become clear. In addition, the introduction of digital currency to the masses requires serious investments and a well-organized infrastructure, which slows down the process. At the same time, the digital ruble has enormous potential to increase the efficiency of payment systems and financial inclusion, reduce business costs in making payments, and simplify international transactions. It is the pilot testing until 2025 that will help identify key aspects for refinement and improvement of imperfections, opening up new horizons for economic growth and financial innovation. The article examines the essence of the digital ruble and its two-tier retail model, and presents the results of a survey of Russians about their desire to use the new digital currency.

The relevance of the study is due to the fact that the pace of digitalization in the banking sector significantly outpaces the theoretical understanding of these changes. This discrepancy leads to an insufficient assessment of the emerging challenges and risks associated with the integration of artificial intelligence (AI) into banking processes, which emphasizes the need for a more in-depth theoretical analysis and development of methodological approaches to assessing these transformations. The study considers approaches to the implementation of AI in the banking sector, based on the provisions of the theories of asymmetric information, transaction costs, agency relations and innovation. The application of these theoretical foundations forms a scientific basis for analyzing the transformational potential of AI in the modernization of traditional banking processes. These approaches not only contribute to a deeper understanding of the mechanisms of AI integration, but also help to eliminate existing gaps in assessing its impact on changes and digital transformation of the banking sector. The object of the study is the integration of artificial intelligence technologies into the business processes of banks. The aim of the work is to study the possibilities of substantiating the digital transformation of banking processes based on the application of the provisions of the theories of asymmetric information, transaction costs, agency relations and innovation. The methodological basis of the study includes an analysis of scientific literature, systematization, generalization and comparative analysis, as well as the use of graphical methods to visualize the obtained results. The scientific novelty lies in the substantiation of approaches that link theoretical foundations with the practice of integrating artificial intelligence into banking processes. This allows us to consider the interaction of theory and practice, identify problematic issues and then propose ways to solve them. The practical significance lies in the possibility of using the proposed approaches in developing strategies for the digital transformation of banks and increasing their competitiveness.

Significant rates of development of the Russian mortgage market and the mortgage securities market against the background of the implementation of the digitalization of the economy and the digital transformation of the processes of public administration, the activities of financial market entities, etc. determine the relevance of this study. The author focuses on the study of issues related to the introduction and development of such a significant instrument for the segment of mortgage securities as electronic mortgages; the advantages of this security for ensuring a larger-scale mortgage securitization and the development of mortgage lending in the country are assessed. The article also discusses other options related to the digital transformation of business in the Russian mortgage market.

The article examines the key aspects of information security of banks in the Russian Federation, focuses on the current threats and challenges faced by financial institutions. The article examines the current state of systems of measures aimed at ensuring confidentiality, integrity and accessibility of information in the context of a rapidly changing cyber threat landscape based on statistics of data leaks occurring in the banking sector in recent years. The materials received highlight the scale of the problem and set financial institutions the task of improving security measures. The article provides recommendations on strengthening the information security of banks and improving the protection of personal data of customers, which is crucial for maintaining user trust and the stability of the financial system as a whole.

The article is devoted to the description of the subject area of the credit system. The main research methods were the analysis of scientific literature, the method of triadic category decoding and the mutation method. As a result, a detailed model of the credit system was built, reflecting the most essential qualities (properties) of the credit system. A logical explanation is given for the relationship between the basic categories, which together represent the essence of the credit system: accumulated credit resources are redistributed by the system with the aim of increasing them in the interests of stakeholders. Using the mutation method, new combinations of categories were obtained, constituting new triads, reflecting the functional, target and technological aspects of the credit system under study and forming the conceptual apparatus of its subject area. The developed conceptual apparatus of the subject area of the credit system, firstly, provides a systematic description of the phenomenon under study with an explanation of its basic characteristics, such as accumulation, redistribution and multiplication, secondly, it satisfies the requirements of completeness and sufficiency, thirdly, it sets directions for further research subject area of the credit system. The practical significance of the results obtained determines the possibility of their use for the development of the credit system.

This work is devoted to the study of the features of the development and implementation of innovations in the insurance market. The article examines the main aspects of the innovative development of the insurance industry, including the analysis of existing problems and potential opportunities for the introduction of new approaches and technologies; presents the results of the analysis of the introduction of innovations in the Russian insurance market; describes the main trends and features of the insurance industry identified during the study, as well as the most promising areas of its innovative development. As a result of the research, the authors identified significant problems of introducing innovative technologies into the insurance market, as well as proposed solutions and measures aimed at maximizing risk reduction and effective innovation.

The article discusses the issues of defining the purpose and essence of financial analysis of organizations and the use of its tools in relation to non-credit financial organizations (NFO). The authors have provided many interpretations of the definition of "financial analysis" by well-known Russian scientists. To substantiate the author's approach to using financial analysis tools in relation to evaluating the activities of NPOs, the following comparison criteria are proposed for use: analysis of forecasting results, analysis of financial stability and performance, availability of financial and non-financial reporting by the analyzed organization, accounting for aspects of financial activities, the role of senior management in making managerial decisions. The authors pay special attention to financial stability, the main characteristic of an organization's financial analysis.

The process of financial analysis, taking into account the application of the author's approach, is structured in the form of five stages in order to further apply this technology to a comprehensive assessment of the NFO's activities, which involve many risks, among which the main ones are market, credit, operational and insurance. The article substantiates the need to include an assessment of these risks in the financial analysis toolkit of the NFO, which does not contradict the essential characteristics of stress testing and scenario analysis, which is conducted by NGOs in accordance with the requirements of the regulator.

Improving operational efficiency is an urgent task for all organizations. The concept of efficiency in this context is inextricably linked to the success of an organization, which is determined by achieving high economic results and ensuring competitive advantages in the field of resource management. Currently, in conditions of high competition and a constantly changing external environment, the issue of maintaining and improving the efficiency of any commercial organization, including in the field of industrial production, is the most acute and requires modern solutions.

The subject of this article is the development of methodological support for the analysis of the financial condition and forecasting models of dairy industry organizations. The purpose of the work is to develop a methodology for assessing the target financial condition of dairy industry organizations and to study the degree to which the target financial condition of the organizations that make up the study sample has been achieved. The empirical basis of the study was made up of financial and non-financial reporting data from organizations that produce and process dairy products. To assess the impact, the dynamics of the indicators presented for the compilation of the above ratings of the sample organizations were taken into account. As a result of the conducted research, the problems associated with achieving the target financial condition of organizations (study samples) are identified. As a result of the differentiation of these characteristics, it is possible to identify five models of the target financial condition of Russian dairy industry organizations. The presented conclusions and recommendations can be used by the management of organizations to further implement the development strategy of the subjects of the industry in question.

The article considers existing theories of capital, their advantages and disadvantages. The similarities and differences between alternative concepts of capital are revealed. The author's classification of basic types of capital is given. The concept of the stock of negentropy as a methodological basis for the negentropic approach to understanding the essence of capital is substantiated. The objective negentropic nature of capital as a self-reproducing stock of negentropy within economic systems is revealed. The essence and connections between different basic types of capital as self-reproducing stocks of negentropy are revealed. The formation and circulation of capital are explained from the point of view of the negentropic approach. The phenomena of surplus value and wear-and-tear of capital are explained from the point of view of the negentropic approach. Existing theories of capital are considered as special cases of the negentropic approach. Recommendations are given for regulating the circulation of different types of capital taking into account the negentropic essence of capital.

The article is devoted to the problems of financial support of the state policy of import substitution in the Russian Federation. The relevance of the study is determined by the need to assess the effectiveness of individual financial support measures for the state import substitution policy in modern conditions. The purpose of the study is to identify the problems of using certain financial support measures for the state import substitution policy. In the course of the analysis of regulatory legal documents defining the use of various financial support measures for the implementation of state policy in the field of import substitution, the author formulated a number of problems in the field of organizational use of individual financial support measures and made recommendations for improving the use of direct financial support measures for the implementation of state policy in the field of import substitution.

The subject of the research in the article is the factors influencing the formation of the cost of educational programs in educational institutions of higher education. A comparative analysis of the cost of educational programs at Russian universities has shown that the cost of tuition depends on the profile of the educational program, the status of the university, the level of training, and the future salaries of graduates. Practical recommendations are given to educational organizations that, on the one hand, seek to increase extra–budgetary incomes from students studying on a fee-based basis by increasing their number, and on the other hand, to maintain demand for paid places. The conducted research may be of interest to educational program developers, university administrative services, and educational authorities.

When implementing artificial intelligence (AI) technologies, government agencies and other actors in the public administration sector face many barriers and challenges, including the need to adapt professional culture and operational models. A key factor for successful AI integration is the availability of high-quality data that ensures the effective functioning of technologies. The article highlights the importance of using AI technologies to optimize the activities of public administration entities, which determines the need for training government (municipal) employees and other employees to improve their skills and professional culture. The diversity of opinions about the essence of new information technologies and their application at SSU also creates difficulties. There are different approaches to understanding AI, but its role in modern conditions is becoming increasingly important. The article presents concepts and terms characterizing AI, describes the regulatory framework, including national standards in the field of creation and application of AI technologies, including for the functioning of large generative models. Special attention is paid to the problems and prospects of creating and using AI models in the field of public administration at the federal, regional and municipal levels.

In the work, the author assessed the financing of the Russian national project for improving the mainline infrastructure (federal railway transport projects) in 2019-2024 (with the allocation of two sub-stages of this project), assessed the preliminary results of this project using established targets, and analyzed the followers (prospects for further implementation in the future) of this project. It is shown that, in general, the preliminary results of the implementation of the national project can be considered successful with prospects for continuing the federal projects included in it in the future.

Socio-economic development and quality of life are complementary concepts. The purpose of the article is to consider the role of the Siberian Federal District in the country's economy, in ensuring the quality of life of the population and its impact on the development of the regions of the district. The following methods were used in the study: normative analysis (the study of the legal regulation of issues of socio-economic development and its impact on the quality of life), analysis and synthesis, grouping, generalization, comparison, analysis of statistical data. The information base of the study was the official data of Rosstat, the rating agency Rating, and regulatory documents of the Government of the Russian Federation. The study identifies problematic issues in ensuring the quality of life of the population, in particular, the demographic situation, etc., which are addressed by the Strategy of Socio–economic Development of the Siberian Federal District.

The article examines the problems of the discrepancy between the interpretations of the basic accounting concepts of «assets» and «liabilities» in international financial reporting standards and Russian accounting standards. The article analyzes the Russian regulatory framework of accounting, including the PBU, the FSB and the Concept of Accounting in the Russian market economy, as well as the Civil Code of the Russian Federation. As a result of the study, it is concluded that both the complexity of the definition and the terminological differences in the definitions of «assets» and «liabilities» in RAS and IFRS. It is proposed to draw attention to the need for more accurate and consistent use of terms in accounting statements in order to prevent misleading investors and ensure the correct presentation of financial information.