Transformation of accounting and reporting of state finances of digital environment of national project Digital Economy

Abstract

The article presents the current aspects of the implementation and implementation of the transformations identified by the national project Digital Economy, forms a systemic view of institutional support and regulatory policy including those that affect current changes in the accounting and reporting of budgetary institutions in the digital environment of public administration. There have been evaluated the factors of functional and institutional transformations of the state regulatory support for the implementation of the national program Digital Economy of the Russian Federation; considered the theoretical and categorical apparatus of the digital environment, fundamental approaches and features related to the introduction of digital platforms and ecosystems for accounting and control of public finances of budgetary institutions; proposed the concept of a graphical model for the development of technological sovereignty in the digital environment of public administration, highlighting the key elements, subsystems and external zones of influence using the example of national project Digital Economy. There are shown the results of analysis of budget cuts for the implementation of national projects of the Russian Federation, made the forecast for the prospects and features of budget accounting, and offered the author’s concept of an abstract model for the development of technological sovereignty in the digital environment of public administration. The presented results are proved to fully reveal the topic of scientific research in transformation of accounting and reporting the public finances in the digital environment of the national project Digital Economy. Conclusions are drawn about the need to create and apply by institutions a unified accounting methodology, electronic document management and centralization of accounting, which will contribute to the orderliness of financial data and optimization of accounting processes.