The race of states for digital leadership faces the challenges of digital transformation foresight, providing combinatorial effects and acceleration of digitalization processes, contributing to a more efficient allocation of limited financial resources. This situation determines the relevance of the authors’ study, which aims to develop an appropriate model for the allocation of funds for digital technologies. The methodology of the study is based on the concepts of technological modes and cyclical development of the economy. The paper presents the authors’ definition of the concept “digital space,” which is new to Russian scientific literature. The key research method is mathematical modeling. The scientific novelty of the paper is chronological architectonics of digital transformations, built by the authors, and the model of distribution of financing under the investment constraints due to the trust limit of the society institutions, the time of fluctuations of the system of technological adaptation, and the response of the institutional environment to the digital limits of the transformations. The practical significance of the proposed models is the identified tandem interconnected digital technologies of the areas of combinatorial effects that accelerate the dynamics of Industry 4.0, as well as the resulting tools for the effective management of digital technology financing. The obtained theoretical and empirical results are desirable for the heads of government agencies, foundations, corporations, and development agencies, as well as enterprises interested in accelerating digital transformation and increasing strategic competitiveness in the digital space.

The modern assessment of the state of the economy in the world has become widespread in the context of the systemic paradigm, according to which two aspects of the consideration of the economy can be distinguished: interaction of macroeconomics with the state and society; space-time continuum of different levels of the economy (micro-, meso- and macro levels). In terms of the ongoing global political contradictions, financial and economic crises, socio-ethnic conflicts, COVID-19 restrictions, the issues of in-depth understanding of sustainable mechanisms for economic development are of particular relevance, which involves the development of approaches and measures aimed at stable formation and development in small and medium-sized businesses (SMEs). The solutions are to be found and the scientific hypotheses expressed in assessing the features of the formation and development of small and medium-sized businesses in the Russian Federation are to be formed in the context of digital transformation of business processes. There is studied a wealth of patterns, which accompany various aspects of the formation and development of SMEs, taking into account the harmonization of the features of digital transformations in the field of economic, legal, socio-economic and accounting and analytical systems and tracks of their acceleration. The factors influencing the formation and development of SMEs are graphically interpreted, the main stages in the evolution of the formation of small and medium-sized businesses in the Russian Federation are characterized, and the problems, trends, prospects and main determinants of the features of the development of the object under study are identified through a content analysis and institutional, sociological and economic analysis. There has been worked out a concept of prospects for the development of digital transformation of SMEs including the four main areas (internal potential, adaptive business environment, availability of strategic resources, institutional regulation), which provide a faster transition to the new forms of organizing and running business.

Рассматриваются актуальные аспекты реализации и внедрения преобразований, определенных национальным проектом «Цифровая экономика», формируется системное представление институционального сопровождения и регуляторной политики, влияющей, в том числе, на актуальные изменения в учете и отчетности бюджетных учреждений в цифровой среде государственного управления. Проведена оценка факторов функционально-институциональных преобразований (трансформаций) государственной регуляторной поддержки исполнения национальной программы «Цифровая экономика Российской Федерации»; исследуется теоретико-категориальный аппарат цифровой среды, фундаментальных подходов и особенностей, связанных с внедрением цифровых платформ и экосистем учета и контроля государственных финансов бюджетных учреждений; предложен концепт графической модели развития технологического суверенитета в цифровой среде государственного управления, определены ключевые элементы, подсистемы и внешние зоны влияния на примере национального проекта «Цифровая экономика». Приведены результаты анализа сокращений бюджетных ассигнований по исполнению национальных проектов Российской Федерации, составлен прогноз по перспективам и особенностям бюджетного учета, а также предложен авторский концепт абстрактной модели развития технологического суверенитета в цифровой среде государственного управления. Отмечено, что представленные результаты в полной мере раскрывают тематику научного исследования в области трансформации учета и отчетности государственных финансов цифровой среды нацпроекта «Цифровая экономика». Сделаны выводы о необходимости создания и применения учреждениями единой методологии учета, ведения электронного документооборота и централизации учета, что будет способствовать упорядоченности финансовых данных и оптимизации процессов учета.

The article deals with topical issues of accounting, reporting and control, including technologies, trends in budgetary institutions in the context of the transition of institutions to the scheme of providing accounting procedures for centralized accounting. Legal iterations, problems of state regulators in the field of research, including the regulatory framework, ensuring the methodology of accounting for documentation on electronic document management, are updated, while special attention is paid to the impact of electronic document management on the process of internal audit in the digital environment. The paradigm of technological sovereignty in legal iterations of digital transformations in the national project “Digital Economy of the Russian Federation” is proposed. In the course of the research, general scientific and specific methods were used, among which one can distinguish the method of scientific abstraction, institutional method, methods of analysis (systemic, legal, functional, structural, economic) and synthesis, accounting method, logical method, classification method. The research results reflect the depth of the specifics of systematization, interpretation of conceptual trends in the development of the digital accounting environment reflected in the regulations of the Ministry of Finance of Russia, including centralization, accounting methodology, reporting and control in the public sector. The algorithm of optimal inclusion of the public sector in the interoperable mechanism of development, control and maintenance of smart control, electronic duplicates, “digital storages” is presented. The features of the introduction of modern information and communication technologies into the system of functioning of budgetary institutions and electronic document management systems in the current conditions of socio-economic development of society are noted. The research results will be useful to a wide range of readers interested in the processes of digitalization and centralization of accounting of budgetary institutions.