Annotation: The prospects for the next stage of scientific, technical and socio-economic development of the Russian Federation are considered. The conditions under which qualitatively new socio-economic relations may arise in Russia are described. The possibilities of positive changes in socio-economic relations in society as a result of the implementation of the strategy of socio-economic development of the Russian Federation for the period up to 2030 are assessed. On the basis of the TESP-analysis model, an assessment of the probable scenarios of the technological, economic, social and political development of the Russian Federation is given. Using a combination of R. Vensil – P. Lagrange’s models and the McKinsey matrix model, an assessment of strategic plans for the country’s socio-economic development and the expected results of their implementation is given, taking into account the development by the Government of the Russian Federation of a strategy for the socio-economic development of the country until 2030 pursuant to the Decree of the President of the Russian Federation “On national development goals of the Russian Federation for the period up to 2030”. Taking into account the assessments of possible scenarios for the development of the Russian Federation in the next decade, on the basis of a SWOT analysis, the prospects for the emergence of qualitatively new social relations in the process of moving Russia to a new stage of scientific, technical and socio-economic development are predicted.

Annotation: At the moment, cross-border payments are inefficient and digital technologies can play a significant role in their improvement. One of these areas may be the interaction of digital currencies of the central bank, the formation of agreements on multi-currency payments. The purpose of this article is to study the interaction of payment systems, how they can be included in the system of multi-currency digital means of payments and what are the potential benefits. This topic is especially relevant for emerging market economies, since the mechanism of correspondent accounts is poorly maintained in them. The methods of comparative analysis, critical and systematic approach to the study of information are used. It is noted that if central banks from the very beginning do not take into account cross-border aspects when forming the central bank’s digital currency and do not coordinate their actions at the international level, it will be difficult to get any benefits.

Annotation: In the framework of this study, the main barrier to improving the well-being of people of pre-retirement age is the lack of a systematic approach to the use of financial literacy tools of this age category. The object of the study is the socio-economic processes that have causal relationships with the financial literacy of citizens of pre-retirement age. The subject of the study is the system of relations that arise in the process of forming financial literacy of citizens of pre-retirement age. The purpose of this scientific article is the structuring of financial literacy tools for people of pre – retirement age and the development of recommendations for improving their effectiveness. This article analyzes the causal relationships between financial literacy and human well-being, based on statistical data, the influence of the global trend of population aging on economic development is shown. As a result, the authors have developed a structure of recommended tools for improving financial literacy for people of preretirement age as a means of protecting their rights in the field of financial literacy.

Annotation: Currently, the priorities in the business environment are constantly changing. Modern technologies are being introduced everywhere: online training, remote work, communication, virtual signing of contracts. New challenges of our time have forced potential investors to reconsider their views. This determines the relevance of the research topic. The purpose of the study is to analyze one of the processes taking place in the securities market - increasing the interest of private investors in a brokerage account as an instrument on the stock market and to determine the portrait of a modern investor. This article examines the specifics and main aspects of modern investment through a brokerage account. The dynamics of the number of clients in brokerage services is analyzed in the context of open individual investment accounts and brokerage accounts. The structure of accounts of individuals on brokerage services by assets is considered, the main place in which (60 %) is occupied by empty accounts of individuals. Attention is drawn to the portrait of a modern investor, in which the motives of modern investment play a key role. At the same time, the article concludes that despite the increase in the key rate, the number of private investors will continue to increase in 2021. As the income and attractiveness of the stock market grow, the volume of assets will grow, not the number of accounts.

Annotation: The state tariff policy in the field of district heating is the activity of government institutions aimed at the formation of an economically justified level of tariffs, which should ensure a balance of interests of all participants in the heat market. To this end, the authors of the article evaluated the current regulation methods and the results of their application. This paper reveals that until now, all segments of district heating have experienced economic and technological decline. Annual total losses for heat supply enterprises are estimated at 85–100 billion rubles. Investment and repair programs of heating grid enterprises are not able to provide normative values for the renewal of heating networks (actual indicators are two times lower than the standard). There is a low load of thermal power plants with a combined generation of electric and thermal energy (the installed capacity utilization factor (ICUF) is at the level of 30 %). This creates the prerequisites for an additional tariff load on consumers of centralized heat supply systems in terms of equipment maintenance. On the statistics basis, the authors determined that the tariff policy pursued by the state is not able to provide the necessary balance of interests in the heat supply markets. Therefore, the authors proposed a phased introduction of a new model for the functioning of heat energy markets with a fundamentally new method of setting tariffs using the “no more expensive than alternative sources of heat” method. It will make it possible to radically change the current difficult financial and technological situation in all segments of heat supply. In conclusion, the authors determined that with the new format of economic relations in the thermal energy markets, the regulatory environment will require new approaches to information disclosure standards in order to increase the transparency of the operation of industry enterprises.

Annotation: The work presents the results of a study conducted to identify the motives for the consumption of organic products, and identifies the stimulating and restraining factors of their acquisition. The active development of the organic products market, both in Russia and around the world, sets scientists the task of building a “portrait” of its consumer. The subject of this study was the motivation for consumers to purchase organic food. To conduct the study, the author used a number of general scientific methods, such as analysis, synthesis, comparison, observation, questionnaire. It was found that the increase in the consumption of organic products hinders rather unsystematic perceptions of the population about them, a low level of trust in information on labels. The main stimulus is the desire of consumers to get a healthy diet. Advertising campaigns for organic products should be informational, educational, aimed at explaining the principles of organic production. The results of this study can be useful for entrepreneurs of the “organic” business to develop marketing programs for promoting their products.

Annotation: The purpose of the article is to systematically assess the formation and development of the domestic agricultural sector of the economy in the context of “traditional” and new problems related to the sanctions counter-sanctions policy, import substitution and ensuring the country’s food security. The methodological paradigm of the research consists in an integrated approach to the consideration of key aspects of the stated problems, scientific and practical application of the creative potential of economic history, paired categories of dialectics, as well as the methodological principle of unity of qualitative and quantitative analysis in solving relevant problems. The novelty of the results is characterized, firstly, by the “brief integrity” of the analysis, which integrates key aspects of the structural, institutional, technical and technological features of the development of modern Russian agriculture. Secondly, the conclusion about the dubious prospect and by no means obvious social effectiveness of agricultural holdings as the declared “flagships” of domestic agricultural reproduction seems new. Thirdly, despite the very impressive indicators of the development of the agricultural sector, relative to other sectors of the national and regional economy, it is hardly legitimate to consider the judgment about the achievement of food security by our country; rather, the threat of the same danger is growing, while simultaneously blocking largescale innovations in the studied sector of the economy. Fourth, the author substantiates the conclusion that it is not possible to solve the key problems of Russian agriculture within the framework of the current socio-cultural institutional paradigm of development. The scientific and practical significance of the provisions of the article is the possibility of their use for the development of a new model of agricultural development of our country.

Annotation: The article deals with the problem of the development of the regional economy in accordance with the laws of the formation of the supply of resources, goods, capital and other material goods. The characteristics of Russian regions by the level of a comprehensive assessment of economic development in the context of the proposed classification groups are studied. The article examines the issues of determining the economic potential of Russian regions as a set of natural, economic and information resources that ensure the complex territorial development of a subject of the Russian Federation. The central place is given to the establishment of key indicators of the effectiveness of industrial development and territorial planning. At the same time, the performance indicators of individual regions of Russia in terms of the level of sustainability of industrial development are analyzed. The article examines the system of indicators of the economy of the territory of rural and / or urban services through the prism of territorial planning of the industry of Russian regions. The reasons and conditions for investing in fixed assets are studied; factors of growth of the effects of scale of production and innovative development of urban economy in the subjects of the Russian Federation with the best national practice of organizing industrial production and territorial planning: the Republic of Tatarstan, the Tyumen Region, the Krasnodar Territory, the Republic of Karelia, the Leningrad and Belgorod regions.

Annotation: The article presents an analysis of the possibilities for the development of the socio-economic potential of the territory. The essence and structure of socio-economic potential is analyzed, the factors influencing its formation are revealed. As a hypothesis, the author substantiates the possibility of the influence of a number of actions of the regional authorities on stimulating economic development. The results of an expert survey are presented, which demonstrated the importance of development in key sectors of the economy, including through the development of clustering. The analysis of the implementation of cluster development in the region is carried out, based on theoretical studies, the possibilities of developing the existing clusters of the region are substantiated. The advantages of functioning of the existing clusters in the region are revealed. It has been proven that existing clusters are not a perfect system that should be developed. Using the example of the confectionery cluster, it is proposed to develop the structure of the cluster by including new enterprises in it that provide confectionery manufacturers with the necessary raw materials and equipment.

Annotation: The article examines the issues of regulation of the accounting system of commercial organizations, and in particular, such an element of it as the accounting document management system. Attention is drawn to the legislative and regulatory documents regulating this organizational area of accounting, as well as to the changes that have been adopted for introduction since the beginning of 2022. A critical analysis of the norms of federal legislation and the new accounting standard in the field of documents and document management in the accounting of commercial organizations is given and a number of proposals are made to optimize the regulatory standards. The author’s format of the federal accounting standard in the field of documents and accounting document management is proposed, which, according to the authors, is more consistent with the level of development of accounting science and practice, the needs of users of accounting information.

Annotation: During the audit of accounts payable, the auditor may need to evaluate the internal controls applied by the audited entity to determine the ongoing work to identify, timely repay and determine the reasons for writing off the organization’s accounts payable. In this regard, the assessment of the internal control of the audited entity for working with creditors is an important aspect of the audit of accounts payable and its write-off, in particular. The purpose is to present the format of a working document for testing the internal control tools of the audited entity for working with creditors. Results: The article presents the format of a working document for testing the internal control tools of the audited entity for working with creditors, which will allow the auditor to identify problematic areas in the internal control system for accounting for accounts payable of the audited entity.