The article is devoted to the analysis of changes in the accounting of small businesses that have arisen in connection with the entry into force in 2022 of a number of federal accounting standards. Based on the comparative analysis, a set of principles is proposed for optimizing the accounting policy and accounting of small businesses, including in the field of simplified accounting.

The article analyzes the level of wages of the type of economic activity "Education", compares the average, modal and median wages for the economy as a whole and for the type of activity "Education" both in the Russian Federation and in the Kaliningrad region. Based on the analysis of the official data of Rosstat, the level of remuneration of educators is established to match the levels established in the Decree of the President of the Russian Federation of May 7, 2012 "On measures to implement state social policy" and the causes of the discrepancy are identified. A comparative analysis of the dynamics of the number, movement and workload of higher education employees in the Russian Federation and the Kaliningrad region for 2020-2021 is being carried out.

Climate change is one of the most serious challenges facing humanity. Among the many challenges posed by climate change is the growing global redistribution of natural goods. This process, the consequences of which are not fully understood and evaluated, among other things, leads to the transformation of economic relations and affects the well-being of people. The purpose of the paper is an economic assessment of the consequences of climate change. The focus of the study is how climate-driven change in one of the components of natural capital, fish resources, affects fisheries activities, value creation and well-being. The basic idea is the principle of the interconnectedness of well-being with the stability of complex socio-ecological and economic systems, of which fishing is a part. The methodological basis is the provisions of the theory of inclusive growth. We use the fisheries in the Baltic Sea as an example and conclude that if current trends continue, the loss in welfare in this region is expected to exceed the physical change in fish stocks caused by climate change.

The article discusses the main stages of developing an integrated media plan and the process of integrating BTL communications into a promotion management program. A marketing program for improving management efficiency has been developed, which includes a set of brand promotion activities with a multimedia plan designed to adjust the costs required for the campaign through integration. The economic efficiency of the program activities was assessed using the ROI model.

For all donor regions of Russia, indicators of the dynamics of living conditions were determined, which made it possible to calculate, using the author's method for each of the thirteen donor regions, indices of indicators of the dynamics of living conditions in the region and an index of the dynamics of living conditions in the region. A comparative analysis of the calculated indices was carried out. For a deeper comparative analysis, indicators of the dynamics of living conditions in some regions - recipients of Russia were determined and indices of indicators of the dynamics of living conditions in the region and indices of the dynamics of living conditions in the region were calculated for them. The data obtained in this way made it possible to carry out a fairly complete and in-depth analysis of changes in living conditions in all donor regions of Russia and some recipient regions of Russia, to determine the place of each region, to identify leading regions and outsider regions for each index. The necessary conclusions are made based on the results of the study devoted to a topic that is very relevant at the present time.

The article is devoted to the study of the possibility of using the financial modeling method to assess the investment attractiveness of business projects and the socio-economic effects arising from their implementation on the example of a new fish cannery, the construction of which is carried out in the Kaliningrad region by the enterprise "RK "Za Rodinu" LLC with a maximum production capacity of about 114 million cans of canned fish per year.

Digital currencies are one of the most popular trends in recent years. Despite their popularity, they are the least studied financial instrument in the field of money circulation.
The article is devoted to the study of the problems of the functioning of modern financial instruments - cryptocurrency and the digital ruble - within the framework of the global economy, taking into account the widespread digitalization of all spheres of society. It includes a comparative analysis of the correspondence of crypto-currency to the functions of full-fledged money, a comparison of digital finance (cryptocurrency and digital ruble) among themselves in the context of fundamental criteria. The fundamental characteristics of cryptocurrencies are presented.
The author formulated the current situation in the context of the legalization of the studied financial instruments in the conditions of modern economic relations.

This paper investigates the most important elements of a modern financial system. In article performed a comparative analysis of approaches of domestic and foreign researchers to the composition of the financial system. The author describes the basic distinctive features of financial system structure, offers its own interpretation of the financial system structure in a developed market economy and considers the external environment of the financial system.

The article summarizes the current apparatus of the organization of inter-budgetary relations in the subjects of the Russian Federation. The problems of ensuring inter-budgetary alignment are emphasized, the solution of which is based on the uneven tax potential of municipalities. The purpose of the study is to summarize the current practice of inter-budgetary relations and develop proposals for their improvement in the context of the development of digital platforms of public administration. The logical-empirical method of cognition is used as the main one in the study. The main provisions of inter-budgetary alignment in the Kaliningrad region are presented. The relevance of the study as a scientific and applied knowledge system for the development of budgetary relations along the vertical levels of government in the country is considered. It is noted that the theoretical provisions of improving and developing the system of inter-budgetary alignment should be implemented at the junction of two economic scientific schools - the theory of finance and the theory of econometrics. This will make it possible to form the theoretical basis of a new theoretical and applied concept of public finance as a "Digital budget", the most important component of which is inter-budgetary relations. It is emphasized that based on the scientific provisions of computer science, finance as an economic category takes the form of a new form of knowledge – digital financial econometrics. The schematic representation of the logic of establishing inter-budgetary relations in the conditions of the digital platform economy in the subject of the Russian Federation (in the region) is substantiated. The nature and content of inter-budgetary alignment as an economic phenomenon are analyzed, the peculiarities of the organization of inter-budgetary relations on the basis of a single computational digital complex of calculation and justification of vertical parameters of alignment of budgetary provision of municipalities are emphasized. The article considers the digitalization of inter-budgetary relations using the principles of the current budget classification of expenditures and revenues of the country's budget system. The process of inter-budgetary alignment of municipal budgets in a comparative form on digital and analog platforms is graphically summarized schematically. The main conclusion of the study is the approval of the digital content of relationships as an important factor in improving inter-budgetary relations in the country.