The digital economy is one of the accelerating drivers for economic growth today. In this regard, the article discusses the concept of «Digital economy», the importance of accounting and its role in the digital economy; the need for further development of theoretical and methodological provisions of accounting, state projects that have been successfully implemented in the framework of the «Digital Kazakhstan» program regarding accounting; and the transformation of accounting activities in the digitalization of the economy. The main directions of accounting modernization in the digital economy and information society are considered. Digital literacy is the knowledge and ability of a person to use information and communication technologies in their daily and professional activities. changes to the accountant’s function, adding artificial intelligence to accounting operations, Robots, or programs that process data.

The growth of population’s savings, their socio-economic structure, and the efficiency of the use of these resources in a modern market economy - all this is of fundamental importance for the formation of the most important proportions of expanded reproduction. Moreover, savings significantly determining the direction of the investment process, the scale and structure of demand and supply, and affects the cyclical nature economic development, including the emergence of crises. With the development of the financial market, securities began to play a crucial role in the mechanism of formation and use of savings. The stock market is an important element of the mechanism for turning people’s savings into investments. The stock market functioning affects the preservation and enhancement of savings, the growth of the welfare of the population and the strengthening of socio-economic stability in society. In modern economic theory, the category of savings occupies one of the leading places. The economic interests of all classes of society, social strata intersect in solving a variety of socio-economic issues related to the functioning of the category of savings. In the system of economic relations, consumption, savings and investments are both the result and condition of the reproduction process.

The ongoing economic reforms in the CIS countries, including Kazakhstan, have highlighted the need for fundamental changes in the accounting practices as well. To achieve the objectives of developing market mechanisms, reforms in the accounting system should be put in the forefront. The need for drastic changes in the organization of accounting has been driven by the development of new economic relations between business entities in the context of transitioning from a centralized economic system to a market economy. The process of development and implementation of new accounting regulations in Kazakhstan has been complicated by the lack of systematic studies on improving accounting in the conditions of market relations, the lack of research into ways of overcoming significant differences in the accounting systems that had historically evolved under a centralized system and market economy.

Microphytic cenoses that develop on coastal rocks in the area of the water's edge can serve as particularly bright indicator biosystems that clearly display any harmful effects on their habitat. Developing, in fact, in the water-land boundary conditions, in the area of direct impact of the surface film of continuously moving water, they are a kind of " sponges " that collect a variety of agents carried by sea currents from sources of pollution. Accumulating in these communities, such agents are able to change the balance of species in the structure of these coenoses in a short time, as well as cause morphological changes in the species themselves. These modifications of the appearance can be caused both by their phenotypic norm of reaction to the presence and high concentrations of the contaminating agent, and by mutations provoked by one or another agent. Based on the obtained results describing the state of microepiphytic and microepilitic cenoses in various locations located at the end of July 2019 in the vicinity of the port of Ersai and the village of Kuryk, it can be concluded that the communities of all three locations were under stress – however, to a significantly different degree.