Аннотация
The article examines the institutional and managerial aspects of the transformation of the state-owned holding company Samruk-Kazyna JSC in the context of the reform of the public asset management system in the Republic of Kazakhstan. State-owned holdings are an important tool for implementing structural policy and sustainable socio-economic development, which determines the relevance of analyzing their transformation in the context of structural and technological changes. The purpose of the study is to identify the key directions and results of the transformation of the state holding company. In accordance with this goal, the article examines the stages of the holding's formation and reform, analyzes changes in the treasury system, cost management, investment and procurement policy, corporate governance and digital transformation. The methodological basis of the study was institutional and systemic approaches, as well as methods of comparative, structural, functional and content analysis. The information base consists of strategic and accounting documents of the holding, regulatory legal acts of the Republic of Kazakhstan and materials of foreign research. An element of the scientific novelty of the article is the systematization of the transformation of the state holding company as a complex institutional process in which financial, corporate and digital reforms are considered in interrelation. The practical significance of the research lies in the development of conclusions and recommendations that can be used to improve the mechanisms for managing state assets and the quasi-public sector of the economy.