The article reveals the theoretical aspects of the national, economic and financial security of Russia before the Great October Socialist Revolution, in the period from the formation of the Union of Soviet Socialist Republics (USSR) to its collapse and in the period of the modern history of the Russian Federation. the author's position of the activation of the global geopolitical crisis and geo-economic crisis (caused by the creation of new geo-economic centers for the development of the world economy) is given, which is an objective reason for the redistribution of the world caused by the next phase of the reproductive crisis and the global financial crisis in the world economy. the role of finance in economic development and ensuring economic and financial security at different historical stages of Russia, the USSR and the Russian Federation is shown. It is concluded that in the conditions of the global monocentric model of the functioning of financial capital, led by the United States, the countries of the economic "periphery" are forced to bear losses due to the monopoly dictate of the world financial centers of emission (primarily the dollar and the euro). the reasons for the destruction of the USSR are formulated, the main of which is: the destruction of the country's national security system by the top leaders of the USSR, the Russian Soviet Federative Socialist Republic (RSFSR) and other union republics of the Soviet Union. the principled character of the Soviet leadership in conducting a sovereign, national monetary policy is shown. the creation by the global financial system of conditions for overproduction of two world fully unsecured currencies (the dollar and the euro) and the formation of the potential of the global financial crisis are argued.

The article examines some aspects of the construction of global value chains between Russia and Belarus in the new geopolitical conditions that have a significant impact on the development of foreign economic activity and the increase in the level of human capital of both countries. the relevance of the topic is quite high, since the complex geopolitical situation not only persists, but also transforms into a tough geopolitical struggle carried out by the West in relation to Russia and Belarus, which, within the framework of the functioning mechanism of economic integration, will not only create new global value chains, but also promote them abroad. the purpose of the work is to assess the possibilities of creating new global value chains in modern geopolitical conditions within the framework of the developing mechanism of Russian-Belarusian economic integration, contributing to the development of foreign economic activity, increasing the level of human capital and industrial potential of Russia and Belarus. As a result of the work, the conclusion is substantiated that it is necessary to continue the economic integration of Russia and Belarus, including in order to develop Russian-Belarusian value chains within the framework of the Union State programs with their further exit abroad, expand the existing export opportunities of the studied countries, develop their foreign economic activity, scientific, technical and industrial potential.

The article is devoted to the formation and development of regional innovation ecosystems (RIES), which are a set of subjects of the scientific and educational complex, business structures (including innovative organizations), representatives of public authorities, development institutions and other stakeholders who participate in the processes of creation, transformation and dissemination of innovations, new knowledge and technologies, form the innovation field and take measures to create and constantly update the innovation infrastructure of the region. Special attention is paid to the basic conceptual provisions of the implementation of the hybrid model of the triple helix, designed taking into account the institutional structure of the Russian Federation and in the context of the methodological principles of the functioning of innovative ecosystems formulated by G. Itskovich. the article also formulates proposals for the formation of the strategic architecture of the RIES, presents the methodological principles of designing the RIES management system justified by the authors and the rules for the transition of regional innovation systems to the RIES, highlighting the stages of transition and disclosing their content.

The traditional hypothesis about the origin of double-entry bookkeeping is based on the assumption that double-entry bookkeeping was accidentally invented and perfected during one XIII century by amateur merchants who did not have a specific purpose and did not know the methods of designing information technologies. in other words, double-entry bookkeeping is created with the involvement of minimal intellectual, financial and time resources. the whole building of this hypothesis is based on this assumption. This assumption itself is not based on anything: neither on documents, nor on estimates, nor on reasoning. the article shows by a comparative historical method the implausibility of this assumption, and hence the hypothesis about the origin of double-entry bookkeeping in general. This was done in several independent ways, which made it possible to demonstrate the outstanding qualitative characteristics of double-entry bookkeeping, the huge resources needed to create it, and the extremely insignificant ingenuity (in terms of information technology development) of the Europeans of the XIII-XV centuries (including merchants). the results of the study showed that the creation of double bookkeeping required at least five centuries of purposeful work of professional methodologists funded by the state, whereas medieval merchants were not able to invent double bookkeeping in any reasonable time.

In the existing realities, transformations of the regulatory regulation of Russian accounting are taking place, as a result of which national standards are updated in accordance with international requirements. the development and adoption of the «Federal Accounting Standard FSB 25/2018 "Lease Accounting"» is one of the stages of such transformation in the article, the authors analyzed the fundamental aspects of the organization of accounting for property lease transactions in organizations. the requirements for information in accounting and accounting statements of an economic entity, defined by the federal standard, as well as the procedure for assessing assets and liabilities in accordance with IFRS 16 «Lease», are considered. the procedure for determining the initial value of the rental object, its market and fair value is analyzed. the methodological basis of the study includes a critical analysis and generalization of regulations governing this area of accounting in Russian and international practice. A step-by-step instruction for the application of FSB 25/2018 «Lease Accounting» in the accounting of property from the tenant and the landlord is presented.

The authors summarize the opinions of many researchers on the definition of the concept of "regional bank" and its role in the socio-economic development of regions, on the relationship between the banking and real sectors of the economy at the regional level, the formation and development of regional markets for banking products and the effectiveness of regional banks. the process of changing the structure of the banking sector, which began in 2016, is analyzed in order to implement the principles of proportional regulation of the activities of banking sector entities, which were divided into three groups: socially significant credit organizations (NWCS), credit organizations with a universal license (including NWCS) and credit organizations with a basic license. the description of this process is accompanied not only by the introduction of significant changes to the main banking laws, other regulatory legal acts, regulations of the Bank of Russia, but also by the activation of state authorities, representatives of the banking and scientific communities regarding the strengthening of the role of regional banks and securing the category of "regional significant bank" for the most effective of them.

The subject of the study is the processes of interaction between interest rates and inflation in the domestic economy, contributing to changes in the quality of life of the population, business activity and the volume of investments of organizations. the purpose of the work is to establish a mechanism for increasing the efficiency of the interest rate and stabilizing inflation in the conditions of turbulence of the Russian economy. the study summarizes the processes of the relationship between the key rate of the Bank of Russia, bank interest rates and inflation; the reasons for the price increase have been identified, the current trends in the consumer price index, the dynamics of prices in the markets of goods and services, changes in the cost of housing have been identified, and the conditions for increasing the effectiveness of the interest rate in Russia have been established. Through a systematic and comprehensive analysis, the strengths and weaknesses of inflation targeting as a tool for stabilizing monetary relations under conditions of uncertainty in Russia are identified; the dependence of the growth of the consumer price index (inflation rate) on average annual interest rates is revealed. the conclusions are made that the strengthening of the role of the mega-regulator for regulating the interest rate and the inflation rate makes it possible to determine clear guidelines and quickly adapt to new macroeconomic conditions. the proposals to increase the efficiency of the interest rate and stabilize inflation within the framework of the implementation of a soft monetary policy are substantiated.

Today, the issue of applying new technologies is acute for a huge number of business areas, due to increased interest from customers, increased security, potential for growth and cost savings. One of the leading industries in the application of new technologies is banking, because its large representatives accumulate significant amounts of money, and are also financial intermediaries, through whose activities the real sector of the country's economy should develop. Based on this, there is a problem of implementing new technologies in banking intermediation, because it is difficult to calculate the payback of their implementation, interest and additional convenience on the part of the client. We consider it necessary to consider this problem, study its effect on statistical data and determine the degree of success of the implementation and features of the new technologies used by banks.

The purpose of this study is to develop a model of qualitative characteristics of the loan. Hypothesis. It is assumed that the emergence and development of qualitative characteristics of credit occurs in response to a change in the environment. Methods: critical analysis of scientific literature, generalization, systematization of information, categorical method "Finite information flow". the results of the study. A set of qualitative characteristics of the loan has been developed, reflecting the logic of its natural evolution, allowing its identification; an information model of credit evolution is constructed, which allows identifying and describing its types and forms, starting from any logical level identified in it. Conclusion. the proposed model of the qualitative characteristics of the loan reflects the process of gradual complication of the loan, an objective increase in the level of its organization in the process of evolution.

The need for close cooperation between banks and corporate borrowers is due to the fact that corporate borrowers, represented, as a rule, by subjects of the real sector of the economy, contribute to the growth of GDP and the growth of the Russian economy as a whole. the evolution of the state of the Russian corporate lending market at different stages of its development is characterized by cyclicity and is determined by the influence of factors such as: liquidity crises, interest rate dynamics, the financial situation of borrowers, changes in lending conditions by banks, etc. the current state of the Russian corporate lending market is burdened by a number of problems, the solution of which is of key importance for the development of both the banking sector and the real sector of the economy.

The article analyzes the savings behavior of the Amur region population. It was noted that the development of the economy characterized by the decaying growth rates of de-gentle incomes and spending of the population, which began during the crisis of 2008-2009, and then a sharp decline in 2016 until the prerequisites for the transition to a higher "corridor" the growth rates of these indicators. in general, for 2010-2020. the population savings were reduced by 15 %, during individual periods (2017-2018) the fall in this indicator was even more expensive, which is primarily due to the stagnation of real money income and spending on durable goods. Against the background of the growth of expenses and reduce savings, the continued increase in mortgage loan goods was revealed. the current trends can lead to significant economic and social problems, since the excessive debt burden associated with a reduction in the volume of savings of the population carries the threat of mass bankruptcies, a decrease in the investment activity of economic entities and the solvency of banking sector entities and the imbalance of the economy as a whole. A number of measures aimed at maintaining the level of personal finances of households are proposed.

The article characterizes the investment preferences of the owners of individual investment accounts, and also develops a methodology for modeling the portfolio of the average owner of an individual investment account. The financial and socio-demographic parameters of the owners of individual investment accounts are investigated, a portrait of the average owner of an individual investment account is compiled. The result of the study is the compilation of the portfolio of the average owner of an individual investment account, as well as an assessment of its effectiveness.

The article substantiates the author's methodological approach to assessing the potential of crowdfunding platforms, taking into account the use of primary criteria for choosing a crowdfunding platform by the issuer and secondary criteria for the issuer's entry into the crowdfunding platform (requirements for the issuer and the passport of the business project). the methodological approach is presented in the form of a structural algorithm, the components of which are justified in the text of the article.

The publication analyzes the experience of implementing the practices of participatory budgeting in the regions of the Siberian Federal District in the framework of the directions of the project of the Ministry of Finance of the Russian Federation "Budget for citizens". the implementation of the practice of participatory budgeting from 2019 to 2022 in the Krasnoyarsk Territory, the Altai Territory, the Irkutsk Region, the Novosibirsk Region, the Altai Republic, the Tomsk Region, the Kemerovo Region, the Republic of Tyva, the Omsk Region is considered.

The article is devoted to the presentation of the author's position on the controversial and extremely relevant issues of reforming taxation of Russian business in modern crisis conditions. the destructive impact of the coronavirus pandemic on the activities of business structures in the Russian Federation is considered. the authors assess the degree of effectiveness of the complex of anti-crisis measures implemented during the pandemic for state support of entrepreneurship in Russia from the point of view of taxation mechanisms within the framework of the triad "entrepreneurship - tax - state budget". the author's position is presented on the further vector of reforming the taxation of Russian business entities, the implementation of which will help reduce the consequences of the global economic crisis.

The article substantiates the need to strengthen the role of small and medium-sized enterprises (SMEs) in the implementation of national (federal, state, municipal) programs and projects and ensuring economic growth in Russia. the content and results of the implementation of the national project "Small and medium-sized entrepreneurship and support for individual entrepreneurial initiative" are analyzed. Particular attention is paid to one of the five federal projects included in this national project, namely the federal project "Creating conditions for an easy start and comfortable business". the amount of financial support for the results of measures to create comfortable tax conditions for entrepreneurs is estimated. the importance of tax incentives for SMEs and special tax regimes used in Russia is emphasized, which are briefly characterized. the role, advantages and disadvantages of the new special tax regime "Automated simplified taxation system" are evaluated.

The article deals with the existing problems and shortcomings in the process of calculating and collecting value added tax. Examples from judicial practice on tax offenses are presented. Based on the analysis, conclusions were drawn and proposals were made to improve taxation within the framework of value added tax.

The materials of the article reveal the importance of implementing the principle of openness of state (federal, sub-federal) and municipal budgets in ensuring effective budgetary policy of the state. Methodological approaches to assessing the openness of budgets in international and Russian practice are considered. the ratings of the subjects of the Russian Federation (subjects of the Siberian Federal District) on the level of openness of budget data for 2021 in comparison with 2020 are given. the model of budget openness formed in the Russian Federation and the main directions of its further development are presented.

Investment analysis of companies using sustainable development criteria, ESG principles, is aimed at priority selection of companies with optimal environmental, social and managerial characteristics. There are discussions among foreign authors researching securities markets about the degree of influence of these factors on the market capitalization of companies, while there are polar opinions. in domestic practice, there is an increase in interest in ESG principles, both at the legislative level and at the level of corporate businesses, banks and rating agencies, however, a study on the impact of these principles on the value indicators of company shares is only being formed. in this paper, an attempt is made to build a relationship between the market value of Russian companies from various industries and their financial and non-financial information for the period 2018-2021. the source of the assessment of the effectiveness of environmental, social and managerial policies of Russian companies was the data of the rating agency "Expert Ra" and the financial indicators of the companies. the research revealed an inverse relationship between the company's market capitalization and effective ESG policy. Optimal ESG results, according to the research of the authors of this article, on average are a positive signal for companies with state participation, but negative results have been obtained for companies belonging to industries sensitive to environmental problems.

The article defines the essence of the state cluster policy of the Russian Federation as a federal state, analyzes the regulatory, conceptual, strategic, organizational and methodological documents that formed the basis of the mechanism of its implementation; the fact is noted that the regulatory and legal support of cluster policy, the mechanisms of its organizational, methodological and information support implemented in the Russian Federation in the field of cluster construction, developed taking into account both foreign experience and the peculiarities of the domestic cluster model, most of which are related to national priorities and institutional foundations that have developed in our country, including within its Soviet period. the evaluation of the practical implementation of cluster policy for the period 2009-2022 was carried out. Special attention is paid to the evaluation of the functioning of the mechanism for supporting industrial clusters, as well as to the justification of the need to transition the traditional linear model of the innovation process implemented in cluster structures and focused on supply in the system "research - transfer - technology - use" to a nonlinear model that provides for close functional interconnectedness, interdependence, integration interaction of all cluster participants and orientation innovation on demand. in addition, new conceptual and methodological aspects of the development of modern clusters as complex dynamic network-type systems are considered, which have the properties of ecosystems, where legally independent partners (ecosystem participants, clusters) develop relationships within the framework of interactive collaboration, while relying on a common strategy, common identity, common obligations, interactive coordination of their current actions and opportunities based on the use of common platforms. the article also assesses Russia's place in the Global Innovation Index - 2022 and the possibilities of industrial and innovation clusters to contribute to increasing the innovative potential of the national economy and ensuring its sustainable economic growth.