Target. Study of the process of introducing digital financial assets in Russia and abroad. Tasks. Theoretical analysis of the process of emergence of digital financial assets. Development of a SWOT analysis of the prospects for the introduction of digital financial assets. Studying their strengths and weaknesses and justifying opportunities and threats. Consideration of the need to develop a regulatory framework for regulating the circulation of digital financial assets in Russia and abroad. Results. In connection with the growing pace of development of digitalization, the trend of the spread of digital currencies in the global economy is characterized: Bitcoin is considered as a new decentralized means of payment and decentralized finance, which has advantages over the traditional financial system, which may be replaced by this new banking concept in the future. A SWOT analysis of the prospects for the introduction of digital financial assets was carried out, and the regulatory framework was analyzed. The stages of testing the process of introducing digital financial assets on blockchain platforms in different countries are considered, a comparative analysis is carried out and its features and differences are identified. The need to implement a distributed registry system has been identified, which can solve many issues related to interbank payments, bonds and other financial transactions
Keywords: digital financial assets, regulatory framework, financial system, digital currency, digital ruble, cryptocurrency.