The current stage of economic development is characterized by such features as a high degree of uncertainty in external and internal environmental factors, a high level of competition, and the strengthening of the role of effective financial management of companies. These features determine the need to apply the theory and practice of corporate financial management, its modern tools to assess the effectiveness and quality of the company's financial management, which, in turn, contributes to the adoption by the company's management of sound management decisions necessary to achieve the strategic goals of its development.

The article evaluates the main performance indicators of the main banks with foreign participation operating in the Kyrgyz Republic, presents the results of a rating analysis of these Kyrgyz banks by key indicators for the period 2018-2022 in order to determine the role of banks with foreign participation in the banking system of the republic.

The article examines the role of regional banks in the socio-economic development of the regional economy: the nature of the regional bank as an element of the financial system of the region is investigated, the relationship between the financial performance of the regional bank and the indicators of socio–economic development of the region is analyzed. The analysis of changes in the structure of the banking sector, starting in 2016, is carried out in order to assess the implementation of the principles of proportional regulation of the activities of banking sector entities. The advantage of regional banks in comparison with federal ones is studied in order to implement the transformation of the national economy against the background of current challenges: regional banks in conditions of resource scarcity, nevertheless, have greater flexibility, stability and the ability to quickly adapt to changing conditions, are able to offer customers the most suitable products and services and are a necessary element for the balanced development of regional (sub-federal) finance.

The article examines the credit system. The purpose of the work is to construct a definition of the concept of "credit system". It is assumed that a fairly accurate definition of this concept can be obtained using the formal-logical method of defining the concept. Research methods: formal-logical method for defining a concept, critical analysis of the literature, grouping, generalization. Study results. First, it has been established that the economic system is a generic concept (universe), within which the credit system is conceived; secondly, the necessary and sufficient condition for classifying objects as a class of credit systems is justified – to be a subsystem of the economy, to have specific resources characterized by the properties of return, urgency and payment; thirdly, the definition of the desired concept is formulated. The credit system is a subsystem of the economy that has specific resources characterized by the properties of repayment, urgency and payment. Conclusions. The obtained results make it possible to logically correctly enter into the subject field its own full-fledged definition describing the object under study. The scope of the results. The constructed definition of the concept of "credit system" can serve as the basis for the subsequent disclosure of the content of the credit system.

The article analyzes customs payments as a significant source of formation of the revenue side of the state budget of the Kyrgyz Republic and tax revenues. A detailed analysis of the dynamics and structure of customs duties was carried out.

The paper examines the theoretical and practical aspects of mega-regulation of the insurance market in Russia. The author has made an attempt to identify the main trends in improving the activities of the Bank of Russia as a mega-regulator in the insurance market of Russia.

The article provides an overview of the interpretations of the term "mega-regulation" in the works of Russian and foreign economists. A comparative analysis of the main indicators of the development of the insurance market in Russia and Kazakhstan, such as the fulfillment of basic prudential standards by Russian and Kazakh insurers and the number of insurance organizations, insurance brokers and actuaries; an analysis of relative indicators: the return on equity of insurers and indicators of financial stability of insurers in both countries.

 Based on the analysis, the peculiarities of the regulation of the insurance market in Russia and Kazakhstan were identified and ways to improve the regulator in both countries were proposed.

Subject. Numerous scientific works in the field of tax administration are devoted to the problems of tax regulation, the imperfections of current tax legislation, as well as the identification of the causes of the functioning of the shadow economy and ways of tax evasion. However, the issues of economic security of the state and tax control in its provision have been little studied today, despite the entry into force in the legal field more than six years ago of the Decree of the President of Russia dated May 13, 2017 No. 208 "On the Strategy of Economic Security of the Russian Federation for the period up to 2030". Thus, the object of the study is tax control, the subject is the effectiveness of on–site tax control as a factor in identifying and suppressing shadow activities in order to ensure the economic security of the country and its public legal entities.

 Purposes. To summarize approaches to the definition of the term "shadow economy", to distinguish methods for identifying factors of business fragmentation and optimizing the tax burden. Based on the data obtained, we propose an approach to the tax administration process that allows us to quickly respond to "risk signals" in the process of selecting candidates for tax control measures and further conducting tax audits, with a high probability of their effectiveness.

Relevance. Tax control is an important regulator of the economic security of the state. The issues of its improvement in order to increase its efficiency and effectiveness have been important at all times. Currently, issues related to the shadow economy are one of the urgent problems affecting the economic development of the country and the functioning of tax systems. Understanding the term "shadow economy" and developing effective counteraction methods are important for tax authorities and society as a whole.

Methodology. In the existing conditions of the study, the analysis of the database of tax authorities is carried out (without providing information about taxpayers), the analysis of judicial practice, and methods of logical and statistical analysis are also used. Thus, in the course of the study, the works of foreign and domestic authors were analyzed in order to study the terms "shadow economy" and "business fragmentation". The data of statistical reporting of tax authorities are analyzed, the dynamics of efficiency and effectiveness of on-site tax control are analyzed. The arbitration practice of court cases on the application of business fragmentation schemes by taxpayers has been studied and analyzed, which made it possible to identify a number of distinctive features of business fragmentation from its optimization in order to ensure the sustainable development of organizations (taxpayers) and, based on these indicators, propose a methodology for identifying tax evasion schemes in order to select candidates for on-site tax control.

Conclusions. The conducted research allows us to develop the theoretical aspects of such concepts as "shadow economy" and "business fragmentation". Having analyzed the works of domestic and foreign researchers, the author substantiates his definition of the concept of "business fragmentation". The author provides a system of the most significant indicators that can be fully taken as the basis for risk benchmarks signaling the use of fictitious tax optimization schemes by the taxpayer.

The article proposes to consider the structure of the mechanism for accumulating and using the resources of a budgetary institution aimed at ensuring the effectiveness of its functioning. Moreover, special attention is paid to such functional blocks as planning and accounting, resource attraction, risk management, control and audit of resource efficiency. The directions of further development of this mechanism are substantiated, including those related to the use of key performance indicators by budgetary institutions (their main managers), as well as to improving the skills and expanding the competencies of internal controllers (through the use of modern data analytics tools) in order to improve the quality of the control function.

The article analyzes the   use of   artificial intelligence technologies in   the   system of  state financial control. The authors present the  main directions for the  development of  artificial intelligence, in   particular its application in   the   system of   government control. Also, the   possibilities of  expanding the  areas of   application of  artificial intelligence in   state financial control are being considered in  order to increase the   efficiency of  the   country’s economic security. The authors believe that the use of  artificial intelligence will speed up inspections, and  in  the  future there will be an intensification of   the   activities of  state financial control bodies. The scientific novelty of  the   article lies in   the   fact that it examines the  need to use artificial intelligence technology in  the   system of  state financial control, and  also analyzes the  trend in   the   development of  artificial intelligence in  order to effectively ensure the   economic security of  the   Russian Federation through state control bodies.

The article presents the  results of  the analysis of Russian and foreign information and analytical systems conducted by the author of  this article in the context of  their methods and  volumes of information collection. As a result of the study, a conclusion was made about the completeness and  nature of  the information provided to the  user by information and analytical systems, as well as current shortcomings were highlighted and features that require further improvement and efficiency improvement in the  use of  such tools in  the  field of  business and  finance were emphasized.

The complex of  all types of  resources, capabilities and characteristics that are inherent in  a particular geographical area or region is a regional potential. It covers various aspects that can affect the  development and well-being of a given territorial entity in economic, social and environmental terms. It is possible to achieve effective use of the region's potential only by carrying out scientifically based actions to modify regional economic systems. The article identifies approaches to the  concept of the term "regional potential" and gives the  author's interpretation, considers the components of regional potential, reveals the role of regional potential in ensuring the conditions for the stability of regional economic systems.

Nowadays, it is not uncommon to hear words that the  accountant profession may disappear from the  labor market. Similar statements are being made by officials from the Ministry of Economic Development and the  Ministry of Finance of Russia. Experts believe that an accountant can be replaced by artificial intelligence. In the  age of technological progress, such statements can be considered justified, but information technology can make mistakes that, due to its professionalism, only a real person can detect. In addition, businesses need a professional who is able to interpret and  analyze data obtained using new digital technologies, build a control system and  give an expert assessment of  the work of  the neural network itself. The article discusses the issues of  the future of the accounting profession, taking into account the  opinions of students of the Omsk State University of  Railway Engineering.

In the era of digitalization, where the development of technology is closely linked to economic prosperity, it is important to realize the threats posed by the  modern world. Indeed, digital transformation opens up new horizons for public spheres of life, intertwining innovative technologies with everyday tasks, actively stimulating social progress. However, as dependence on new technologies increases, the  impact of digital threats on economic stability and security increases. The attractiveness of  such incidents is based on the  relative cheapness and  accessibility, which makes them more preferable for intruders compared to other types of crimes. Various kinds of attacks and  malicious actions, such as viruses, phishing, malware, cyberattacks, can disrupt not only the  work of  companies, but also undermine their financial situation as a whole. At  this stage, the problem of  digital threats is turning into a global phenomenon affecting everyone – from ordinary citizens to large companies and  government agencies. It is important to be aware of this problem, because without proper counteraction to these challenges, economic losses from cybercrimes will only increase. Preventing such attacks and  reducing their consequences requires a comprehensive approach. That is why the article considers not only the  question of  what negative consequences digital threats have, but also suggests the  necessary, according to the authors, methods and  strategic solutions aimed at reducing economic losses in  the process of constantly changing conditions.

The necessity of developing new approaches and techniques, adapting existing options for a deeper diagnosis of organizational  cultures  for  small  business  entities  (organizations)  is  actualized.  The  author's  version of  the  understanding of the  spheres and  types of  organizational culture is proposed, the  results of diagnostics and  a graphical representation of  the profile of the organizational culture of small businesses in the field of  consulting, based on the  application of  the  methodology of  the  framework design by K. Cameron and  R. Quinn, are presented. The specific features of  the organizational culture of small business entities are highlighted.

This study is dedicated to revealing the  implications of international ESG (Environmental, Social, Governance) disclosure standards and  practices for China. The research task is to systematically sort out and analyze the current mainstream international ESG standards and their latest developments. At the same time, combined with China’s ESG disclosure policies and  practices, it provides helpful references for formulating ESG disclosure standards and  frameworks with Chinese characteristics. This paper is based on processing secondary data obtained through qualitative analysis of  relevant literature and official government documents (plans, strategies, reports, and programs). The paper suggests that the  current Chinese government needs to (1) formulate an ESG disclosure standard system  with  Chinese  characteristics;  (2)  guide  ESG  market  entities  to  jointly  participate in the formulation and development of  the ESG standard system; (3) create a mandatory ESG disclosure system.