Financial sustainability of commercial banks on the basis of strategic management accounting

This article discusses the tasks of improving the efficiency of ongoing transfor-mations in the economy of Kazakhstan to ensure the financial stability of com-mercial banks, the reliability of the functioning of financial resources, based on the improvement of strategic management accounting. If you look into the theory and essence of the concept of "sustainability", then this means - transformation. At the present stage of scientific development, "transformation" needs new con-cepts to characterize the socio-economic processes of society, to describe radical structural changes, the transition of society to a qualitatively new level of organi-zation, which is especially characteristic of the transformations that are taking place in the Republic of Kazakhstan.