КЛАССИФИКАЦИОННЫЙ ИНСТРУМЕНТАРИЙ СИСТЕМНОГО ОПИСАНИЯ ЦИФРОВЫХ ФИНАНСОВЫХ ТЕХНОЛОГИЙ И БАРЬЕРОВ ИХ ВНЕДРЕНИЯ В КОРПОРАТИВНЫХ ФИНАНСАХ

Abstract:
The active implementation of digital financial technologies in the corporate governance of Russian organizations is constrained by methodological problems of their systematization and the identification of obstacles, which determines the purpose of this article – the development of two interrelated classification tools: a matrix classification of fintech and a hierarchical classification of barriers to its use, taking into account modern institutional conditions. The study relies on a systems approach, content analysis of regulations of the Bank of Russia, international organizations (FSB, FINRA) and scientific literature, as well as methods of classification matrices, comparative analysis and theoretical synthesis. As a result, a two-level matrix model «core technologies – functional areas of corporate finance» is proposed, allowing separate evaluation of investments in infrastructure and applied solutions, and a three-level hierarchical classification of barriers (macro-, meso-, micro-level), considering sanctions restrictions, regulatory uncertainty and the cascading nature of the impact of obstacles on companies’ financial performance. It is concluded that the proposed toolkit eliminates the blurring of boundaries between technology classes and the fragmentation of barrier descriptions, and its practical significance lies in the possibility of use by CFOs when forming digitalization budgets and assessing the impact of fintech on liquidity, profitability and cost of risk. Further research will be aimed at building, on the basis of the developed classifications, a quantitative model for evaluating the effectiveness of the implementation of artificial intelligence technologies.