Розробка моделі обліково-аналітичного забезпечення в державному секторі на основі синергії технологій штучного інтелекту та блокчейн

This study investigates artificial intelligence and blockchain technologies as part of the accounting-analytical support system in the public sector. The problem addressed relates to the task of building an effective model of accounting-analytical support in the public sector, based on the synergy of artificial intelligence and blockchain technologies. In the process of the study, a model of accounting-analytical support in the public sector was constructed, underlying which is the synergy of artificial intelligence and blockchain technologies. The model was built on the basis of a logical and consistent roadmap for the transition to an intelligent model of budget resource management. An algorithm for implementing blockchain technology in the accounting-analytical support system in the public sector was developed, which takes into account technical, organizational, legal aspects, and provides a comprehensive approach to the integration of blockchain technologies. It was substantiated that the model built would make it possible to integrate automated data collection and verification, conduct intellectual analysis, forecast, generate various forms of reporting, as well as warrant security, immutability, and information protection. The economic effect of investments in the implementation of a model of accounting-analytical support in the public sector based on the synergy of artificial intelligence and blockchain technologies has been analyzed, which has demonstrated the economic feasibility and prospects of the project. It has been determined that after covering the initial investment of USD 644,500, it is expected to receive an additional net economic benefit of more than half a million USD in present value over 7 years of system operation. It has been determined that the annual economic effect in the amount of 240 thousand USD would be achieved due to the complex influence of factors. In particular, it could be attained through a significant reduction in costs for the preparation and automation of reporting; reducing the number of errors; optimizing the use of budget resources; reducing costs for audit and control measures