Тhe article discusses existing theories of money, their advantages and disadvantages. The commonalities and differences in existing theories of money are revealed. The author's classification of theories of money is given. The concept of negentropy is substantiated as the methodological basis of the negentropic approach to substantiating the essence of money. The objective negentropic nature of money as a commodity is revealed. The subjective nature of money based on trust is shown. The essence of money as a universal equivalent of the stock of negentropy is revealed. An explanation of the functions of money is given from the point of view of the negentropy approach. Inflation is considered as a manifestation of the entropy of money itself. The laws of monetary circulation are explained from the point of view of the negentropy approach. Existing theories of money are considered as special cases of negentropy theory. Recommendations are given for regulating money circulation, taking into account the negentropic nature of money.

The article examines the impact of financial innovations to ensure economic growth. The authors attempt to reveal the essence of financial innovations. The directions in which the work on innovation for development is currently focused are considered. For the development of the Russian economy under sanctions, it is proposed to create a convenient and independent international settlement tool that will help reduce the damage from restrictions. One of the ways to solve this problem is the development and implementation of projects related to digital financial assets, such as the use of gold-backed stablecoins for international settlements. Other innovations in the financial sector are also being considered. The further introduction and development of financial innovations in Russia contributes to the renewal of the financial system, increasing the level of financial security and creating favorable conditions for economic growth. These steps can help mitigate the negative effects of sanctions and contribute to the sustainable development of the country's economy in the face of external pressure.

The paper examines the impact of the financial environment on household investments by analyzing economic conditions and identifying dependencies between the state of households and the possibility of investing. The study is significant because household investments play an important role in economic growth and financial stability of the state. However, household investment decisions can vary significantly depending on the state of the financial environment. The authors conducted a macroeconomic analysis of the financial environment of households in the Siberian Federal District, systematized macro indicators reflecting its penetration. The results of the study can be used in the development of public policies aimed at improving the financial environment and stimulating household investment. Keywords: financial environment, households, investments, economic conditions, financial condition.

The paper examines the theoretical and practical aspects of the development of banking. The authors made an attempt to identify a new round of development of financial intermediaries, due to the main trends of digitalization. The relevance of the research topic of the development of banking business directions lies in the transformation of the appearance of financial services and the transition to the digital economy. The formation of digital ecosystems allows banks to expand their customer base, increase the availability and quality of services provided, and reduce costs. Based on the analysis, modern features of the functioning of institutions were identified, difficulties in introducing digital technologies and ways to solve them were identified.

The article defines the essence of information security as an essential component of the economic security of a credit institution on the basis of many definitions of the concepts of "information security" and "economic security" formulated by different researchers taking into account different points of view. Special attention is paid to new regulatory documents regulating the security of the critical information infrastructure of the Russian Federation, ensuring the information security of the credit and financial sector, improving the operational risk management system and comprehensive modernization of corporate risk management systems in credit institutions, taking into account the new conditions for ensuring information security and the functioning of the economic security system, on the effective functioning of which the ability to a credit institution's commitment to sustainable development.

he interaction of the banking sector with the external environment (which is not always favorable) determines the possibility of new threats, financial losses and, as a result, the need to use tools to ensure the security of bank payments. Its development is a priority task for the banking community and falls within the sphere of interests of each participant in the settlement and payment segment. In this publication, a dynamic and factor analysis of the number and volume of fraudulent transactions with bank customers' funds is carried out. It is possible to reduce their number thanks to the joint actions of IT specialists and employees of the security services of banks, telecom operators, law enforcement agencies, and the regulator. To achieve greater efficiency in protecting client funds, the entire arsenal of available methods should be used, starting from the simplest, such as training in selfsecurity skills, and ending with complex scientific, methodological and technological methods.

The authors have developed a methodology for budgeting and business planning, taking into account risk assessment, which allows to systematize the process of planning and making managerial decisions taking into account possible risks. The approach is based on an analysis of current and potential operational risks, as well as their integration into the budgeting and business planning process. The approbation of the methodology is carried out in a gas transportation organization.

The article is devoted to the study of the evolution of state financial control and audit. The historical facts of their origin in the Great Roman Empire, China, India, Great Britain, the USA and Russia are given. Four stages of audit development in modern Russia are identified and a fairly detailed description of each stage is given. The necessity of modernizing the process of self-regulation of the auditing profession is substantiated, taking into account the recommendations of the International Forum of Independent Regulators of Auditing, the development and effective implementation of a new Concept and a new Strategy of Russian audit, the implementation of which will create conditions for the consolidation of the audit professional community, contributing to the development and functioning of mechanisms for involving the audit community in the processes of solving strategic tasks aimed at improving the efficiency of functioning modern models of state financial control and audit, the development of the national economy and ensuring the economic security of the country. Special attention is paid to taking measures to increase the level of demand and value of the audit.

In modern Kyrgyzstan, transformational processes related to digitalization are taking place, which have led to a change in public consciousness, a reassessment of values in the field of economics, finance and in general in public life. At the moment, society is faced with the introduction of digital technologies, which have led to a powerful generation of new knowledge, attitudes and skills; there is a need to adjust personal financial management and lifestyle changes. Changing the model of financial behavior can be regarded as a way for the population to respond to the current situation, the purpose of which is to create opportunities for managing personal finances and ensuring relationships that allow the subject to achieve their life priorities. Citizens understand the need to involve them in new technological solutions in order to keep up with 

Every year, the agro-industrial complex of Russia is actively developing and increasing its production capacity. This is especially noticeable when analyzing the export of agro-industrial products abroad. It is worth noting that in recent years, Russia has significantly increased sales of agricultural products, which has made it possible to achieve record levels of income from its exports. The Novosibirsk region is one of the most important regions of Russia, which specializes in the production of agro—industrial products, and also plays an important role in logistics in the supply of agricultural exports abroad, which determines the topic of the study. As part of the research, the author sought to analyze the export potential of the Novosibirsk region, as well as to identify its advantages and disadvantages from the point of view of the development of the agro-industrial complex.

he article provides an overview of changes in the field of accounting for intangible assets (IA), a comparative analysis of accounting for IA in accordance with PBU 14/2007 and FSB 14/2022, identifies the reasons for the development and approval of the FSB 14/2022 standard and identifies problematic issues of accounting and valuation of IA associated with the occurrence of risks.

The security of the State, society and the individual is a fundamental task in ensuring the stability and prosperity of the country. This task implies the definition of rules and norms in relation to various social groups that correspond to the current institutional environment in Russia. The purpose of this study is to analyze the impact of economic crimes on the social security of citizens of the Russian Federation and ensuring economic growth in the country.
To reveal the research topic, the paper considers the main basic indicators of Russia's socio-economic security. The methodological basis is general scientific methods: analysis, synthesis, comparison, generalization, ranking, etc. The main causes of the emergence and spread of economic crimes are presented in a systematic way. A retrospective analysis of economic crimes was carried out, and a trend line was drawn up. Using the ranking method, a rating of the leading regions in terms of socio-economic development was formed. It has been revealed that the scale of the spread of economic crimes has a fairly strong correlation with the institutional characteristics of the regions. The methods of combating economic offenses through the use of information technology are proposed.

The article reveals the current trends in the formation of the labor market, namely, changes in the unemployment rate, an increase in the number of self-employed citizens are noted, the reasons for this growth are considered, the positive role of startups in solving the problem of employment of young professionals is determined. The authors explore the pros and cons of the remote (remote) form of work and the emerging decline in interest in this form in the modern labor market. The article touches upon the problem of the "extinction" of irrelevant professions in connection with the development of digital technologies. The relevance of the study is due to its importance for the formation of sustainable growth of the regional economy.

In the context of innovative transformations, information is a particularly valuable resource. And it is the need associated with obtaining reliable sources for the research base and making effective management decisions in production that has become the basis for the development of digital spheres of the economy. The purpose of this article is to consider issues related to evaluating the effectiveness of the introduction of digital technologies into modern production. The importance of considering the topic is due to the fact that many technological solutions are developed and implemented annually in all spheres of life. These innovations make it possible to radically change the conduct of business by automating some business processes, which, as a rule, helps to increase profits and reduce costs in the company.

The article presents the author's graphical representation of the system of career management methods based on the concept of human capital of the organization. The authors propose an algorithm for using instruments for diagnosing motivation in the selection of employees for the formation of vectors of career advancement. The main substantive aspects of the human capital accounting and assessment tools are highlighted.