The authors present an analysis of the basic concepts and elements of financial planning, formulate the main issues arising in the process of studying the mechanism and tools of financial planning, on the basis of theoretical analysis of scientific works of domestic and foreign scientists, general and specific principles of planning are highlighted. The definition of the key goals and objectives of financial planning allowed the authors to justify the need to use a systematic approach as a methodological basis for planning, identify the main types of systematic methodological approaches and form a set of indicators from external and internal sources used in the financial planning of the organization, as well as to substantiate the relationship between the type of problems being solved and the choice of a planning method that allows the most adequate response to changes and achieve the desired results.

One of the manifestations of globalization and mass integration processes is the emergence of the responsibility of every citizen for minimizing the spread of global problems. To date, the focus of the world community's attention is aimed at solving environmental problems in connection with the expansion of their influence zones in a geometric progression, which threatens the sustainability of economic development. The ESG agenda affects business: more and more companies are required to focus on environmental, social and governance factors when addressing strategic goals and objectives. The ESG agenda encourages companies to focus on environmental, social and managerial factors when solving strategic goals and objectives. In this article, approaches to ESG investing are considered as investment strategies based on the analysis of the dynamics of the priority of ESG components. Using the example of the Russian market, ESG ratings of companies are considered and analyzed separately by factors and in an aggregated format. Assumptions are made on the directions of development of ESG investments in the context of economic sectors and the main trends in the sustainable investment market are formulated.

The formation in the Russian Federation of the practice of forming and implementing national projects has led to public interest in various aspects of this process, in particular, in financing. Financing of national projects can be considered from different points of view, including at the level of the region of the Russian Federation. The article conducted a study of financing national projects in the regions of the Ural and Siberian federal districts in 20192022, and identified significant features.

The subject of the article is tax expenditures that affect the formation of budget revenues of the budgetary system. The purpose of the article is to substantiate the principles of tax expense management. The principles are considered as the key rules on the basis of which the impact on tax expenditures is carried out according to the set goals. In the article, tax expenditures are equated with the falling budget revenues. The principles of tax expenditure management are considered as a symbiosis of the legislatively fixed principles of the budget system, the principles of taxation and the classical principles of the management system. The author presents arguments confirming, on the one hand, the intersection of individual principles, and, on the other, their independence. The paper defines the lack of priority of principles. A conclusion is made about the need to comply with them at each stage of management. The author describes the characteristics of the principles and justifies the need for their application in the process of managing tax expenditures. When writing an article, empirical (description, comparison) and experimental-theoretical (analysis and synthesis, induction and deduction) research methods are used. The practical significance of the work lies in the possibility of applying the proposed principles in justifying tax expenditures.

The paper considers changes in tax legislation in the application of increasing coefficients to the depreciation rate due to the entry into force of Federal Law No. 321-FZ dated July 14, 2022 "On Amendments to Part Two of the Tax Code of the Russian Federation" (Tax Code of the Russian Federation) and Federal Accounting Standard FSB 6/2020 "Fixed Assets", approved by By Order of the Ministry of Finance of the Russian Federation No. 204n dated September 17, 2020 (this FSB is applied starting from the accounting (financial) statements for 2022), and also analyzed the possibility of applying the existing increasing coefficients to the depreciation rate listed in Article 259.3 of the Tax Code of the Russian Federation. In addition, within the framework of the study, an analysis of judicial practice and explanations concerning the use of increasing coefficients was carried out. As conclusions, the paper outlines the proposed steps to assess the possibility of using increasing coefficients by fund-intensive organizations, taking into account the changes that came into force on January 1, 2023.

The article deals with the development of regulatory and legal provision of accessibility of financial services for people with disabilities of various nosologies in the Russian Federation. The main normative acts regulating this sphere are analyzed, including Federal Law No. 181-FZ "On Social Protection of disabled persons in the Russian Federation" in the latest edition, taking into account the provisions of the UN Concept on the Rights of Persons with Disabilities, ratified by Russia back in 2012, as well as regulations of the Bank of Russia on the creation of a barrierfree environment to ensure the availability of financial services for disabled people, its recommendations on the availability of remote (digital) channels for consumers of financial services, including persons with disabilities and other low-mobility groups of the population, and the provision of financial products (services) to the population through remote (digital) channels, etc. In the course of the study of accessibility of financial services for the disabled, the author studied analytical reports, reports and reports on the status and indicators of financial accessibility for persons with disabilities, identified problems of ensuring an appropriate level of accessibility of financial services for this group of persons and formulated conclusions about the need for effective application and development of regulatory and legal provision of accessibility of financial services for persons with disabilities and persons with disabilities. with disabilities, which will contribute to the sustainable socio-economic development of Russia, in particular, due to its focus on creating a socially oriented and inclusive society.

The article discusses topical issues of the development of the Russian payment system related to the introduction of a new form of national currency – the digital ruble, assesses the benefits for individuals and legal entities provided by the digital ruble, certain types of risks associated with the new payment option. The author, considering the issues of the technology of functioning of the digital ruble platform, analyzes the reasons for the Central Bank's choice of a hybrid platform architecture involving the use of both components of a centralized system and components of distributed registries.

The article is devoted to the analysis of the structure and volume of the money supply in Russia and abroad, which was carried out in order to identify compliance with global trends in the development of money circulation. The study of the speed of money circulation and the monetization coefficient allows us to draw a number of conclusions about business activity, the availability of cash settlements and the general state of the economy.

The COVID-19 pandemic broke out unexpectedly for everyone. Due to the accelerated pace of the introduction of restrictions on the movement of the population and the complication of the processes of making various kinds of transactions, all sectors of the economy were unable to accumulate their resources in time to stabilize the situation, which led to the destruction of the usual standards of organizations and the outbreak of a crisis in the economy. The article examines the main problems faced by the banking sector during the COVID-19 pandemic crisis and describes the main methods of crisis stabilization used by credit institutions. Despite the three-year period of time that has passed since the beginning of the pandemic, this topic does not lose its relevance due to the serious consequences for the economy, which continue to affect all its spheres to this day.

This article analyzes the problems of mortgage housing lending in the Russian Federation. Such an indicator as the dynamics of housing commissioning is considered, the dynamics of the commissioning of apartment buildings (MCD) and individual housing construction (IHS) are compared, and trend methods for forecasting the prospects for the development of the housing mortgage lending market based on a time series are proposed.

In the conditions of active digitalization of the banking sector, remote banking is becoming a key condition for the bank's competitiveness. This article analyzes the ecosystem of banks based on statistical data. The main purpose of the work is to analyze the effectiveness of ecosystem business in remote banking. The article identifies promising directions for the development of digital banking, factors that determine the formation of a new business model of banks, clarifies the concept of omnichannel and remote banking services, taking into account the peculiarities of the development of the ecosystem of banks. Particular attention is paid to the ecosystems of Sberbank JSC "Tinkoff Bank".

The authors of the scientific article present a study on the development of banking risk management in the context of digital transformation of business processes and business operations. The conditions for the formation of risk management strategies of the largest banks in Russia are analyzed. Aspects of regulatory requirements in Russia and abroad for risk management, including cyber risks, are investigated. An integrated model of banking cyber risk management is proposed, supplemented by the provisions of the COSO ERM and FERMA standards, and recommendations for its use are given.

The processes of digitalization in the financial market began relatively recently, but they have a rapid upward trend of development. To determine the quantitative assessment of digitalization in the market, the calculation of indices is assumed. The author shows that the development of technologies in the business processes of financial intermediaries is mainly associated with the digitalization of intermediary relations in the market. The relevance of the article is determined by the role of digital technologies in the development of business processes of financial intermediaries. The purpose of the study is to predict the development of digital technologies in the activities of financial intermediaries. General scientific methods (analysis and synthesis, analogy, comparison) were used, on the basis of which conclusions were drawn. Research by Russian and foreign authors, data from the Bank of Russia, etc. are used as information sources.

The article deals with topical issues of the development of such a specific segment of the national bond market as the segment of infrastructure bonds. The author examines the issues of the formation of this instrument in the Russian financial market. The article presents a scheme for issuing infrastructure bonds by a subsidiary of JSC "DOM.RF" – LLC "SOPF "Infrastructure Bonds", analyzes the latest changes made to the mechanism of issuing infrastructure bonds. The author, considering the specifics of the issue of infrastructure bonds, analyzes the possibilities of investing in this instrument for various groups of investors.

The article provides an overview of ideas about the essence of the company's restructuring, the process of mergers and acquisitions, methods of valuation in the process of mergers and acquisitions of companies. There was a need for a comparative description of the methods of assessing the value of the organization. The conclusion is made about the scope of the profitable, costly and comparative method in assessing the value in merger and acquisition transactions. The assessment obtained as a result of the application of financial analysis indicators enables the company's management to solve the problems of strategic choice and allows comparing alternatives to the strategy, making a judgment on the feasibility of a merger and affiliation transaction.

The presented article evaluates the activities of the mineral and chemical company LLC EuroChemBelorechenskiye Mineral Fertilizers (LLC EuroChem-BMU), examines the main trends of digitalization in the economy and their impact on improving the efficiency of the company. The analysis of financial statements, analysis of solvency and liquidity indicators, as well as financial stability and efficiency of asset use was carried out. The potential of the company, its strengths, weaknesses and threats that may affect the effectiveness of the activities of EuroChem-BMU LLC are evaluated. The analysis of the company's financial and economic indicators makes it possible to determine its current financial condition, as well as to identify opportunities for improving its financial and economic indicators in the conditions of digitalization of the economy. As a tool to improve the efficiency of EuroChem-BMU LLC, it is proposed to introduce 1C:ERP, a Russian software product for building complex information systems for managing the activities of organizations instead of the imported SAP product.

The issues of improving the preparation and presentation (including public assurance and, possibly, audit) of public corporate reports are dealt with by both companies themselves and researchers, as well as professional communities and public organizations; in this paper we are talking about the theoretical aspects and practice of compiling various public non-financial reports by Russian companies, about innovations in the processes of their preparation, as well as about problematic issues that need to be addressed. In the Russian Federation (as well as in other countries), the process of compiling corporate integrated reports is still voluntary, however, there are all prerequisites, as well as the needs and expectations of stakeholders of large Russian companies to make this process mandatory. The authors provide a list of innovations in the field of regulatory regulation of the formation and presentation of integrated (non-financial) reporting, analyze the problems arising on this issue, as well as a number of related problems that have not yet allowed integrated reporting (or, as it was called in the decree of the Government of the Russian Federation dated May 5, 2017 No. 876-r,– public non-financial reporting) to be transferred to the category of mandatory corporate reports.

In recent years, the importance of non-financial reports on the sustainable development of corporate entities that carry out socially significant activities in a country, region, or city has increased. International non-governmental organizations have developed standards for them, which form recommendations for improving their social responsibility. According to the standards, corporations should disclose in their reports information about their activities in the context of economy, ecology, and social sphere. The article analyzes current reports on sustainable development of large domestic companies engaged in exploration and production of hydrocarbons. The choice of this sector of the economy was not accidental, since these companies, through their activities, harm the environment, and their employees work in quite difficult and dangerous conditions. It is concluded that sustainability reports are not always complete, in particular, problematic aspects related to the social sphere of the company are at least partially omitted. In this regard, there is a need to introduce uniform regulatory requirements for disclosure of information on the social performance of an organization. At the same time, it is necessary to fix not only the content part, as a minimum, which should be described in the reports, but also to provide for the forms of such reports.

Modern organizations strive to improve the management system of internal corporate processes by increasing the efficiency of resource use, among which fixed assets occupy a special place. The article defines the essence of fixed assets as a production resource of modern organizations, evaluates their role in maintaining the sustainable functioning of business entities, and systematizes the key classification features according to which the grouping of fixed assets is carried out. The analysis of fixed assets of an agricultural organization located on the territory of the Krasnodar Territory, in particular, the analysis of the composition and structure, movement and condition, the effectiveness of the use of funds, as well as their factor analysis. According to the results of the study, ways to increase the efficiency of the use of fixed assets by an agricultural organization are formulated, which will strengthen its economic security within the framework of the material and technical component.

The article reveals the essence of corporate governance and corporate management and their role in the development of integration processes at the regional level. The necessity of professional management of companies to achieve the effectiveness of the results of their activities is substantiated. Models such as the model of the organizational structure of the subject of the regional economy, the structural model of corporate governance, the model of interaction between the subjects of integration formation, the model of operational management of the intersectoral complex have been developed and proposed. The radar diagrams proposed in the article are designed to provide an effective assessment of business activity indicators and investment attractiveness of integration subjects.

The article is devoted to the study of the problem of building an energy management system in oil and gas companies, the multifactorial and multidimensional nature of energy saving and energy efficiency is determined. Based on the analysis, the authors propose a variant of the formation of an energy management system in an oil and gas company and an algorithm for its implementation. The directions of energy management that require significant improvements based on the average industry estimates of oil and gas companies in Russia are identified.

The article examines the issues of the emergence and development of social entrepreneurship in Russia, highlights foreign experience, analyzes statistical data on the number of small and medium–sized businesses and its subspecies - social entrepreneurship for the period 2019-2021 according to the electronic service of the Federal Tax Service of Russia, identifies the problems of insufficient development of this type of business.