Key vectors of digitalization of accounting in budgetary institutions
Аннотация
This article examines key vectors of digitalization of accounting in budgetary institutions in the context of the implementation of the state strategy until 2030. The practical significance of the study is dictated by the need to systematize and evaluate the comprehensive impact of key technological innovations: the introduction of mandatory Electronic Document Management (with the transition to UPD from 2026), the centralization of accounting in the Electronic Budget State Information System (GIIS), the integration of the digital ruble, and the subsequent implementation of artificial intelligence technologies in budget accounting processes. The study utilized comparative and systemic analysis methods to examine the key vectors of digitalization of budgetary accounting in their regulatory and technological unity. This article examines the development of electronic document management in the public sector, characterized by the transition from the formal replacement of paper to the establishment of a unified digital standard. At the same time, the article examines the introduction of the Universal Transfer Document (UTD) as the only official electronic document confirming the shipment of goods, the performance of work, or the provision of services. This article examines the new workflow for the Electronic Budget State Information System (GIS), which fundamentally changes accounting principles in public sector institutions. It also examines the introduction of the digital ruble into the Russian Federation’s budget system as the basis for a new mechanism for cash services and budgetary settlements. It is also important to note the implementation of artificial intelligence-based solutions designed to change the very logic of financial management: from analyzing past data to proactive decision-making. This is achieved through the automation of standard processes, more accurate forecasting of budget indicators, and continuous monitoring of financial resource flows with the prompt identification of atypical deviations. It is concluded that digitalization results in the creation of an integrated, highly transparent, and data-driven model for public finance management in public sector institutions, where accounting serves as a key source of up-to-date information for strategic planning and operational decision-making. The target audience for this study is accounting specialists in public sector institutions and researchers working in the field of budget legislation and finance.