Improving state support for agricultural enterprises in the context of the introduction of the digital ruble

The article presents the results of research of ways to improve the mechanism of support of Russian agricultural enterprises by the state. The purpose of the study is to identify and evaluate the advantages of improving the state support of agricultural enterprises in the context of the introduction of the digital ruble. The research methods include content analysis, synthesis, generalization, classification, comparison, regulatory method, statistical method. Despite the achievement of some results in the implementation of import substitution programs under the conditions of anti-Russian sanctions, Russia still has dependence on imported goods, which dictates the need to implement various state programs for the development of agriculture, including a variety of support measures. The results of the efficiency audit conducted by the Accounts Chamber indicate the presence of inefficient use of budget funds, illegal provision of subsidies and grants to agricultural producers, including with signs of damage to the economic interests of the state. To solve these problems, the article suggests the use of blockchain technology and the digital ruble as control tools when using budget funds by recipients of state support in the agricultural sector. This proposal will provide the following benefits for the state: it will simplify the procedure for tracking the use of budget funds, since the history of transactions with each digital ruble is recorded and taken into account; it will reduce the percentage of operational errors and the role of the human factor in the execution of transactions; it will reduce unnecessary document flow. To introduce the digital ruble into the budget process when receiving state support for agricultural producers, it is necessary to change the relevant legislation; improve information systems and processes; conducting large-scale explanatory work in the field of the advantages of using the digital ruble with the business community and citizens, with agricultural producers already receiving state support, as well as participating in public procurement.