Introduction: The practice of using Fourier-processing of finite two-dimensional signals (including images), having confirmed its effectiveness, revealed a number of negative effects inherent in it. A well-known method of dealing with negative effects of Fourier-processing is padding signals with zeros. However, the use of this operation leads to the need to provide information control systems with additional memory and perform unproductive calculations. Purpose: To develop new discrete Fourier transforms for efficient and effective processing of two-dimensional signals padded with zero samples. Method: We have proposed a new method for splitting a rectangular discrete Fourier transform matrix into square matrices. The method is based on the application of the modulus comparability relation to order the rows (columns) of the Fourier matrix. Results: New discrete Fourier transforms with variable parameters were developed, being a generalization of the classical discrete Fourier transform. The article investigates the properties of Fourier transform bases with variable parameters. In respect to these transforms, the validity has been proved for the theorems of linearity, shift, correlation and Parseval's equality. In the digital spectral Fourier analysis, the concepts of a parametric shift of a two-dimensional signal, and a parametric periodicity of a two-dimensional signal have been introduced. We have estimated the reduction of the required memory size and the number of calculations when applying the proposed transforms, and compared them with the discrete Fourier transform. Practical relevance: The developed discrete Fourier transforms with variable parameters can significantly reduce the cost of Fourier processing of two-dimensional signals (including images) padded with zeros.