Long-term budget forecasts play a significant role in the system of strategic planning documents of the subjects of the Russian Federation. The article presents the results of a study of the forecasts developed by the regions in terms of content and continuity, as well as the relationship with the parameters of regional budgets (using the example of the Sverdlovsk and Tyumen regions). Based on the analysis, recommendations for improving longterm budget forecasting in the subjects of the Russian Federation are formulated.

The article offers the author's view on the development of risk assessment methodology in the public sector. Based on the analysis of generally accepted risk assessment methods, their comparative characteristics are given and an approach to the choice of risk assessment methods depending on groups of uncertainty factors is proposed. Due to the insufficiency of statistical and mathematical risk assessment tools, emphasis is placed on the system of calculation and analytical coefficients, in part of which an approach to the system of risk assessment indicators is proposed, depending on the type of public sector organization. Special attention is paid to the issue of determining an acceptable level of risk and a methodology for calculating it is proposed.

The article presents reasoned evidence of the growth of public spending in the world over the past twenty years. Using the example of the government performance index, economic growth (GDP growth rate) and GDP per capita, the absence of a rigid relationship between the amount of government spending and management efficiency is shown. The category of efficiency in public finance is analyzed. The complexity and dubitability of this category is noted. Various approaches to efficiency analysis in economics are outlined. Cost-based, targeted and effective approaches to measuring and analyzing efficiency in public finance in terms of government spending are analyzed. The author's view on approaches to increasing the efficiency of government spending is presented.

Short-term financial control is a rather laborious process for a financier and takes up to 60 percent of the time of financial management. Its main content is the formation of information about the cash flows expected in the near future when concluding and executing exchange transactions. At the same time, it is necessary to accurately determine the objects of short-term financial control and clearly link them with the objects of financial accounting. In the article, exchange transactions carried out by organizations both on the exchange and over-the-counter financial market are selected as the object of research. More precisely, the main attention in the article is focused on the system of financial control and financial accounting of contractual obligations arising from the conclusion of contracts between the subjects of an exchange transaction in the financial market. According to the results of the study, the authors of the article came to the conclusion that the procedures of short-term financial control in the management of exchange transactions assume the continuity of the information contained in the financial management system and in financial accounting and ensuring the effectiveness of the management of market trade in economic resources.

The article focuses on the key problems of improving the financial planning mechanism when making investment decisions by organizations Based on the proposed methodology of financial planning as a systematized set of basic principles and methods of financial planning, applied indicators, impact measures necessary for the implementation of the financial plan, its monitoring, etc., the structure of this mechanism aimed at making investment decisions is substantiated, as well as the functions and tasks of the financial planning process of investment activity are defined. The authors substantiate that financial planning of investment activity is one of the most complex areas of financial planning, which is largely due to the complexity of making investment decisions, during which the state of the macroeconomic environment, objective limitations of investment activity, alternative investment opportunities, the state of the internal environment of the organization, its subjective investment preferences and other external and internal factors should be taken into account. To solve these problems, it is proposed to use such tools of the financial planning mechanism as budgeting of investment activities.

The article deals with the issues of housing affordability for citizens of the Siberian Federal District, the implementation of existing mortgage and non-mortgage programs on its territory, the rating of the subjects of the Russian Federation on housing affordability is assessed; the results of calculations of housing affordability index according to the methodology of the Ministry of Construction and Housing and Communal Services of the Russian Federation (Ministry of Construction of Russia) are analyzed, the problems of insufficient measures by states to increase housing affordability.

The article discusses some areas of transformation of the Russian financial sector at the present stage, which have an impact on the professional requirements for economists and financiers. It is established that digitalization and automation of routine processes increases the requirements for the quality of training and the level of knowledge of financial sector specialists, and insufficient knowledge of modern in-demand competencies creates barriers to building a professional career. Expert analysis and questioning of students allowed to identify possible career barriers, which are classified as subjective and objective. In this regard, ways to improve financial educational programs of higher educational institutions are proposed in order to train competitive and highly qualified personnel.

The Russian Federation is one of the world leaders in financial technologies used in various segments of the financial market. The digitalization of the payment system, the development of digital banking and other fintech solutions are fundamentally transforming the architecture of the financial market. Undoubtedly, the digital financial market is being formed on the basis of the existing and proven architecture for decades. However, the changes associated with digitalization will naturally lead to its progressive transformation.

The digitalization of the financial market will allow uniting its separately existing parts into a single organizational structure, forming a single centralized digital market. The formation of a single digital space will make it possible to erase the boundaries between financial market segments.

The research methodology is based on general scientific dialectical methods (analysis and synthesis, deduction and induction). The purpose of the article is to acquaint the reader with the natural transformations of the financial market, which radically change its architecture and lead to the formation of a single digital financial market.

During the search for a worthy candidate for the BRICS currency, such digital means of payment that are understandable and acceptable to all participants in financial relations begin to play a special role. For this reason, innovations in the field of the digital ruble should be objectively subjected to scrupulous analysis and constructive criticism, which can eliminate a significant part of doubts about the correctness of the practical implementation of this project. The historically determined period of the beginning of the transition to a new material carrier of value, which takes the form of a digital signal, should make maximum use of high-quality scientific support and in no way discredit the relevant scientific approaches.

The authors consider the problems of digitalization of the financial sector. Special attention is paid to the banking sector, the positive and negative sides of the introduction of digital technologies are studied. The importance of the application of information and communication technologies in the banking sector, which has become the flagship of digitalization of the country's economy, is determined. The generalization of the main trends and problems of digital transformation of banking activities allowed us to reveal that in recent years, Russian banks have outpaced the banks of leading economies in the development of financial technologies. The introduction of digital technologies, increasing the speed of access to financial services for business, creates a competitive environment in the banking sector.

New realities of social development dictate the need to transform established business models into a modern format. This trend has not bypassed the banking sector: a number of credit institutions have outlined a further strategy for their development within the framework of an ecosystem model of doing business, with varying degrees of participation of banks in the activities of such platforms noted.

The work examines the main controversial issues about the essence of ecosystems, as well as the prerequisites for their formation in the national financial market, identifies the reasons for the transition of banks from a traditional business model to an ecosystem one, defines specific criteria for classifying organizations as an ecosystem, and identifies the features of the functioning of the largest national ecosystems built with direct participation of Russian commercial banks, their comparative characteristics were made. It is concluded that the transformation of the traditional banking business model into an ecosystem one opens up new opportunities for credit institutions for growth and development.

The article examines the essence of the concept of financial inclusion from the perspective of the formation of an ecosystem of interdependent determinants of its provision, substantiates the role of regulation as an important prerequisite for ensuring financial inclusion. Proved that for the effective formation and development of the financial inclusion ecosystem, it is necessary to create and support an adaptive regulatory environment capable of ensuring full-fledged legislative protection of creditors' and depositors' rights, protection of property rights of financial services market participants, and information security. Identified a set of regulatory measures necessary to ensure a high level of financial inclusion in the country.

The purpose of the article is to show the possibility of forming a consistent complex theory of value based on the entropy approach to economic research. Objectives of the article: to study the variety of approaches to the justification of the category of value, to identify the problems of existing approaches to the justification of value, to reveal the specifics of the entropy approach as the basis for the synthesis of theories of value, to state the main provisions of the complex theory of value based on the entropy approach, to carry out a primary check of the adequacy of the complex theory of value. When working on the article, an abstract-logical method of research was used, as well as methods of analysis and synthesis. As a result, it was possible to develop the contours of a complex theory of value based on the entropy approach, which allows solving a number of long-standing problems of economic science: the problem of reductionism, the problem of synthesis of approaches and theories of value, the problem of value measurability, the problem of the relationship between objective and subjective in value, as well as the problem of economic evaluation of natural resources capital in the absence of a developed market for natural goods.

The article analyzes the essence of the concept of "regional bank" and the principles of their functioning, examines the modern experience of foreign regional banks in federal countries (USA, Germany and India) and in unitary states (mainly on the example of China), taking into account the regulatory environment that has developed in these countries, including the institutional structure banking systems and the grounds for classifying banks as regional. The results of the assessment of the state of the banking systems of these countries and their development trends are disclosed. Special attention is paid to the state policy of the countries under consideration aimed at the development of regional banks in order to ensure the economic growth of the regions, improve the quality of banking services (including in remote regions) and the level of welfare of citizens, as well as the implementation by national (central) banks of the mechanism of proportional regulation of the activities of regional banks.

The article examines the regulatory framework for ensuring the financial stability of the national deposit insurance system, its modern structure, highlights the problems and prospects for development. The purpose of this study is to substantiate the need to develop the regulatory framework for the functioning of the deposit insurance system, ensuring an increase in its financial stability. Based on the results of the study: the need to clarify the terminological apparatus of the application of regulatory legal acts in the field of the organization of the insurance system in connection with the inclusion of funds of non-state pension funds in the part of voluntary pension funds (2022) and formed pension rights within the funded part of the pension for compulsory pension insurance (2014) is justified; the criteria of the nature of the financial condition of financial institutions participating in the deposit insurance and pension savings system, as well as their weight values used to clarify the size of differentiated contributions for the formation of insurance funds, are proposed; the need for the introduction of regulatory monitoring of financial stability in order to form tariff requirements for participants in the deposit insurance and pension savings system – banks and non–state pension funds is substantiated.

This article analyzes the problems of the deposit market development related to the limited resource base of banks for long-term lending and investment in Russia. The conjunctural overview of the bank deposit market and ideas for its development are presented. The necessity of solving the problem of "long" money for the development of the real sector of the economy through the general growth of bank deposits of individuals and an increase in the share and duration of term deposits is substantiated. A solution is proposed to increase longterm resources by placing funds of individual pension savings in the banking system using a floating interest rate.

The subject of the study is the factors influencing the activities of non-state pension funds (NPFs). To analyze the differences in the performance of NPFs in different regions, the article uses a graphical and statistical method. In the study, indicators of the activity of NPFs were developed, and then factors that can influence the indicators were proposed, then a correlation matrix was built to determine the closeness of the relationship between indicators and factors. The result of the work was the identification of the main factors influencing the performance indicators of NPFs, as well as the conclusion that it is necessary to take into account the difference in the level of development of regions when developing recommendations to improve the efficiency of non-state pension funds.

The article examines the current state of the level of financial literacy of the population in Russia, as well as the main trends in the development of financial literacy in the context of ensuring fiscal sustainability, the effectiveness of public finance management, and the development of the financial market. The mechanism of increasing financial literacy of the population is analyzed. It is shown that financial literacy of the population is directly related to financial education, financial culture, financial behavior and financial activity of the population. Reasonable conclusions are made that measures to introduce the Concept of improving financial and budgetary literacy of the population through the implementation of proactive budgeting practices approved by the Ministry of Finance of the Russian Federation at the end of 2022 will contribute to improving the level of financial (including budgetary) literacy and financial culture that affect the provision of fiscal sustainability, the effectiveness of public finance management, and the development of the financial market. and the new Strategy for Improving Financial Literacy and Financial Culture in the Russian Federation until 2030, the draft of which is currently being considered by the main participants of the Strategy for Improving Financial Literacy in the Russian Federation for the period 2017–2023.

Within the framework of global geopolitical tensions and sanctions pressure from Western countries, the restructuring of the Russian oil market is taking place, affecting the economies of the leading states of the world arena, including Russia.

The subject of the study is changes in the Russian oil and petroleum products market. The purpose of the study is to examine the situation on the oil and petroleum products market by the end of 2022, to analyze the main measures of the Russian government in response to anti–Russian sanctions, promising directions for reorienting supplies from Russia, and also to forecast the prospects for the development of the markets in question for 20232026.

The results of the study. The current geopolitical uncertainty and various restrictive measures against Russia pose a threat to the stability of the Russian economy. These risks can be minimized with the help of competent actions of the authorities and the implementation of measures to redirect exports, which will support the economy and maintain positions in the international commodity market.

E-commerce has long been an integral part of the economy of both Russia and the whole world. Its share in global GDP is steadily growing, despite the numerous geopolitical difficulties of recent years. The authors of the article analyze statistical parameters describing the development of e-commerce in the Russian Federation, and also investigate numerous internal and external factors affecting its change. The current trends in the state of e-commerce in Russia are analyzed. As a result of the analysis of the data, the authors identify a number of problems that currently hinder the progress of such an important part of the Russian economy as online trading. Based on the structuring and evaluation of the identified problems, a set of measures is proposed that can contribute to the positive dynamics of e-commerce indicators in the Russian Federation.

The stages of transformation of the system of theoretical economic knowledge in general and economic theory, in particular, for the period since the 90s of the last century are shown. The stages of transformation are linked to the adoption of state educational standards (SES), federal state standards (FSES) of higher professional (higher) education, which led to the destruction of this system, the loss of economic theory of its main functions, the transformation of its content in the direction of traditional economics. The objective process of digitalization of the economy also had a significant impact on the content of economic theory. Based on their own experience of teaching economic theory at a university, the authors give a critical assessment of the period of its transformation and draw attention to the fact that the crisis of economic theory as an academic discipline is a consequence of its crisis as a branch of scientific knowledge.

Supply chain management of large metallurgical companies is complicated by working in conditions of risk and high uncertainty of activity. The traditional planning system does not allow for sufficient consistency and synchronization of the plans of structural units with each other and with the external environment of interaction. Based on the analysis of the economic planning management of the leading companies in the industry, it was found that the integrated planning system of the company currently contributes to solving these problems. The authors propose its formation based on the use of two information practices: S&OP (sales and operations planning) and CPFR (collaborative planning, forecasting, and replenishment with trading partners).

Planning the activities of a metallurgical company based on the integration of S&OP and CPFR will allow: to increase the accuracy of forecasts of demand for the range of products offered; to more effectively manage the stocks of raw materials, rolled products and metal products; to improve coordination between the functional areas of the company; to provide flexibility in production planning.

At the same time, the transformation of the planning and economic practice of a metallurgical company should take into account the risks of emerging difficulties in collecting and exchanging big data with counterparties, errors in forecasting indicators, as well as coordination of plans between integration participants, restructuring of business processes and organizational cultures of partners.