The article is dedicated to the memory of the brilliant Soviet scientist Nikolai Alekseevich Voznesensky, who, in the pre-war years, developed the foundations of the theory and methodology of an intensive-type economy, which contributed to the modernization of the system of comprehensive planning in the country's economic regions, the combination of sectoral and territorial planning, and the development of a balanced planning system for the national economy, which significantly influenced the functioning of the mechanism for forming and executing the state budget. Under the leadership of N. A. Voznesensky, the strategy of the USSR's military economy was developed and implemented. He played a significant role not only in the field of public finance and the improvement of state statistical accounting, but also in the organization of a new model of monetary circulation and credit during the Great Patriotic War.

Money is a unique financial instrument that allows economic entities, including citizens, businesses, and the government, to meet their needs and pursue their interests. For the state, money allows it to increase its economic, military, and civilizational power through its creation, multiplication, and rational use, ensure its sovereignty, participate in geopolitical and geoeconomic processes in a dignified manner, and take its rightful place in the global community. By revealing the essence of this phenomenon, we use the methodology of formal logic to understand that money is a "market form of a universal claim to a part of society's national wealth" [1]. The topic of money and the national monetary system is quite extensive for discussion, as the monetary system of any country is the foundation for its national wealth and the overall economy.

The article is devoted to the analysis of the possibility of using artificial intelligence technologies in the operational activities of a bank using treasury functions as an example. The prerequisites for the transition from traditional information processing procedures to automated decision-making mechanisms based on the use of AI agents are considered. The purpose of the study is to substantiate the approach to integrating agent-based solutions into the banking treasury environment, taking into account institutional, technological and organizational conditions. Methodological The paper is based on a comparative analysis of existing scientific and applied works, systematization of publications on the topic of automation of financial transactions, as well as conceptual design of the structure of interaction of AI agents with existing processes of liquidity management and internal settlements. The article identifies areas in which the use of AI agents can transform the execution of treasury operations, including automatic ranking of payment orders, dynamic redistribution of liquidity between departments, adaptation of resource attraction parameters depending on the state of the money and stock markets. The results obtained demonstrate that targeted design of agent scenarios allows to increase the efficiency of decision-making, reduce transaction costs and ensure coordination of departments in managing financial flows. Scientific novelty . It is shown that the existing technological base of banks, including API interfaces, internal analytical systems and digital data exchange channels, can be used to implement multi-agent solutions without a radical restructuring of the operational infrastructure. Special attention is paid to the issues of reliability and verifiability when using generative AI agents in the treasury. The practical significance of the work lies in the formation of conceptual grounds for the implementation of AI agents in the bank's treasury processes, which can be used in developing plans for digital transformation and modernization of the operating environment.

The financial sector of Russia is one of the most technologically advanced. Large Russian banks have been actively implementing new technologies over the past decade that change and simplify our lives. The implementation and use of new technologies is impossible without the support of the regulator, which in turn promotes the development and implementation of new technologies in the financial market. One of these tools is the digital ruble. The digital ruble is the third form of money, which will very soon become an integral part of our lives. Thanks to the introduction of the digital ruble, Russian citizens will be able to make free transfers, and businesses will be able to reduce their own costs when processing payments, thanks to low commissions, which differ significantly from the usual acquiring. Along with the unconditional advantages of the digital ruble for business, the population and the state, the third form of money carries certain risks that require mitigation by financial market participants and the regulator.

In 2022-2025, the Russian economy faced unprecedented sanctions pressure, which directly affected the infrastructure of organizations' monetary settlements. The withdrawal of international payment systems Visa and Mastercard from Russia, restrictions on cross-border settlements, and the exclusion of some banks from SWIFT accelerated structural changes in the payment sector and stimulated the digital transformation of settlements. Against the backdrop of challenges, the national payment infrastructure demonstrated its resilience and a high pace of innovation, including the expansion of the Mir payment system, the development of the Quick Payment System, the expansion of the digital ruble pilot, and the inclusion of foreign participants in the Financial Message Transmission System. The purpose of this work is to identify innovative areas for the development of the national payment system and their integration with other innovations in the Russian financial system, as well as to analyze the impact of external economic sanctions on payment infrastructure and settlement practices, and to provide practical guidance for businesses.

The financial industry is currently undergoing significant changes due to the introduction of biometric technologies and elements of artificial intelligence in the daily life of society, reflecting the global trend towards their active use. Biometrics, based on the application of unique biological, behavioral characteristics for personal identification, allows to meet the increased requirements for security, protection of digital information. In the Russian Federation, since 2017, legislative regulation in the field of collection and processing of biometric data has been implemented, which facilitated the creation of the Unified Biometric System (UBS), which guarantees the protection of personal data of citizens. The global biometrics market is showing significant growth, covering many sectors, among which the financial sphere occupies a special place. In Russia, there are three forms of biometrics (simplified, standard, validated), which provide the required accuracy, reliability depending on the specifics of the industry, conditions. Especially banks are actively integrating biometric technologies into their activities to increase the level of security, minimize risks, improve customer service, contributing to the optimization of operations and creating tangible competitive advantages. In this connection, there is an increase in public awareness of the possibilities of biometric technologies, and it is also assumed that by 2025 the implementation of such initiatives as the introduction of a digital ruble, a single QR code, the introduction of a digital banknote, the introduction of a unified QR code, the introduction of a single QR code, and the introduction of a digital banknote. It is expected that bioacquiring, expanding its presence in large banks, will become a standard for biometric transactions in the future, covering more and more credit institutions. There is also an active integration of biometric technologies into payment systems, facilitated by the initiatives of Sberbank and NSPK, which aim to make biometric payments available to customers of any banks at all terminals, regardless of the issuing bank. However, the opinions of Russian society regarding payment using a person's digital profile are divided: the majority fear for data security, while a smaller part sees the convenience and prospects of this technology. Despite this, biometric solutions in Russia are gradually gaining trust among the society, which is confirmed by the increasing number of registrations in the EBS and the growing number of biometric payments. In the future, biometric technologies promise to become a key tool for information protection in the digital environment, especially in the financial sector. Provided a high level of data security, strict legislative regulation, support from government agencies, and visible benefits, biometrics can significantly impact the financial market by improving transaction security and simplifying the process of customer identification.

The article discusses the technologies of artificial intelligence and big data analytics used or planned to be implemented in the activities of Rosfinmonitoring. It analyzes current trends and advanced methods of automating the detection of illegal and suspicious transactions, as well as algorithms for detecting anomalies and potential threats to economic security, which are used by Rosfinmonitoring. The article also covers the implementation of automated solutions in the financial monitoring system and their role in creating a secure and transparent economy. The research findings demonstrate the potential for improving the effectiveness of economic security measures through the use of innovative automation technologies.

The article studies the impact of macroeconomic factors on the yield of net asset value of separate closed-end mutual investment funds included in the calculation base of the Moscow Exchange real estate funds index. In the regression analysis, macro indicators such as the industrial production index, consumer price index, monetary aggregate M2 and the key rate were used as explanatory variables. It was established that the net asset value of separate funds is influenced by various combinations of factors, which made it possible to group the obtained models according to the number of significant variables. It was revealed that in the aggregate of all constructed models, all selected factors have an impact on the net asset value indicators of Russian closed-end mutual funds. The obtained results can become one of the aspects of the methodology of real estate fund management.

There are two main approaches to regional development: intensive and extensive. The intensive approach focuses on improving the efficiency of production resources through the use of scientific and technological advancements. This involves the active use of new technologies and knowledge, as well as the development of skills and competencies among workers. This method reduces dependence on limited natural resources. In an extensive development path, an increase in output is achieved by attracting additional resources (labor, capital, and land) without increasing their productivity, which can lead to resource scarcity or reduced returns. In practice, extensive and intensive growth do not occur in a pure form; instead, they overlap and interact. Investments can contribute to both intensive and extensive. They can be invested in expanding existing production, as well as in creating new organizations based on advanced technologies. The subject of the study is investments in fixed assets and their impact on the level of socio-economic development in the regions of the Siberian Federal District. The objectives of the study are to examine the sources of investment formation in the context of external sanctions and to analyze the tax regulation of the investment process. The study used the following methods: analysis and synthesis, generalization, grouping, comparison, and others. The study found that in the context of Western sanctions, the absence of external sources, and the increase in the income tax rate to 25 %, tax methods of regulating investments through the use of investment tax deductions and federal investment deductions have become particularly relevant. The importance of an intensive development path is further emphasized by the lagging behind of the regions of the Siberian Federal District in terms of socioeconomic development.

The article examines crowdfunding as a modern financial instrument that is shaping new approaches to capital raising. The author analyzes the evolution of collective financing from historical precedents to digital platforms, and explores various crowdfunding models and their application in the modern economy. Special attention is given to the role of technological progress in the development of this mechanism and its impact on the transformation of the financial landscape.

The study is devoted to one of the effective tax planning tools, the demand for which is increasing in the conditions of the modern institutional environment in which entrepreneurship is developing. In order to preserve tax benefits provided to small businesses, the most popular are special tax regimes, the restrictions on the profitability limit of which force business entities to use illegal schemes. One of the tools for legally scaling a business and increasing its profitability is franchising, the professional implementation of which in practice enhances the competitive advantages of a business.

The article is devoted to the study of the problems of pricing goods and services in the context of their online implementation through widely used marketplaces. The study was conducted within the framework of the analysis of two large online platforms, such as Wildberries (LLC «Wildberries») and Ozon (LLC «Internet Resheneya»). Particular attention is paid to the issues of financial management of commercial organizations in drawing up a strategy for working with marketplaces. Suitable models, methods and tools of the financial management system for interaction with marketplaces are considered and identified. The article is written using such scientific research methods as: analysis, synthesis, comparison, modeling, comparison, processing and interpretation of data. The relevance of the scientific research lies in the interest of individual entrepreneurs and commercial organizations in cooperation with marketplaces, as well as their concerns about the large commission for the sale of their products charged by marketplaces, which leads to their interest in a competent approach to pricing issues. The scientific novelty of the article lies in substantiating the importance of correctly drawing up a pricing strategy for the sale of goods and services through online intermediary platforms by the financial management system of a commercial organization.

Business activity is a broad concept that can be approached from a variety of scientific perspectives and theories. It encompasses the effectiveness and efficiency of an organization's operations. In its most general sense, business activity refers to an organization's ability to maintain a stable market share. When assessing an organization's business activity, it involves analyzing specific items of its current assets, taking into account the industry, type of activity, and product characteristics. The level of business activity is typically determined through the calculation of turnover indicators.

The system of effective internal control today helps to achieve the goals and objectives set by the business owners, to form reliable financial and non-financial information, to comply with laws and regulations, internal rules and procedures, and to reduce the risk of unforeseen threats, financial losses and business reputation. Recently, the government and capital owners have been paying more attention to the importance of reliable internal control. This increased interest in internal control is partly a result of the significant losses incurred by domestic organizations. An analysis of the issues surrounding these losses suggests that they could have been avoided if business leaders had maintained effective internal control systems and internal auditors who were responsible for ensuring the success of their businesses. Currently, organizations have different requirements for internal auditors, and there are no unified methodological approaches for evaluating their activities, although the Code of Corporate Governance and the Professional Standard "Internal Control Specialist (Internal Auditor)" both specify the content of internal auditors' activities. We believe that the tasks assigned to internal auditors in practice should be the primary factors determining the requirements for their profiles. Additionally, it is important to consider the requirements of potential employers as outlined in professional standards. This article provides an overview of the internal financial control system, its components, and their responsibilities. It also outlines the conceptual framework for analyzing and evaluating the performance of internal auditors and proposes a methodology for assessing their professional competencies.

The article discusses the application of a methodology for calculating internal credit ratings (ICR) and setting credit risk limits in order to manage credit risk within organizations. It examines the key elements of assessing the creditworthiness of business partners, including analysis of financial indicators, business reputation, and external data. Special attention is given to the methodology of calculating IRC based on both quantitative and qualitative factors, as well as establishing credit risk limits to mitigate financial losses. The paper emphasizes the importance of incorporating internal ratings and risk limits into risk management processes in order to ensure financial stability and regulatory compliance.The technique has been implemented in a gas transportation company and has proven effective in real-world settings.

The article explores the transformation of theoretical approaches to understanding the categories of "risk" and "uncertainty" in economics, focusing on their interpretation in the works published in the 20th and 21st centuries by leading financiers and representatives of other economic disciplines. Special attention is paid to the differentiation of these concepts proposed by F. Knight, and the subsequent evolution of the researchers' views. The changes in the methodological foundations of risk assessment are analyzed. Based on a comparison of the regulatory framework and state standards (including Russian and international regulatory documents), a gradual convergence of practical approaches to risk management with theoretical concepts is being identified.