The historiography of the 19th and 20th centuries on the issues of introduction of monetary reform by M. Speranskyi at the beginning of the nineteenth century was examined in the article. The views of the researchers on the role of M. Speranskyi and other figures (M.A. Balugiansky, M. Mordvinov, D. Guryev, B. Kampenhausen, etc.), who participated in the development of the «Finance Plan», were highlighted. The main reasons that encouraged the government’s reform efforts on the issues of money circulation and the financial system as a whole in the available scientific output were also identified, since the financial system was in a systemic crisis that could not be solved by previous statesmen combined with external factors. The level of coverage in the literature of the reform process was analyzed, as well as the factors that led to failures in a number of fundamental provisions of the reform (low level of realization of state property, etc.). The research deals with the evaluation of M. Speranskyi’s reforms in historiography, and indicates, mainly, the positive attitude to those norms of the «Finance Plan» and the measures envisaged for their implementation, differences in views on the reasons why the reform failed (authors indicate a difficult foreign policy situation due to the constant wars in which the Russian Empire participated). It was established in the article that during the 19th - 21st centuries researchers paid considerable attention to the issues of M. Speranskyi’s reforms. In scientific achievements, this issue is considered in the context of general issues of monetary circulation history in Ukraine, Russian Empire, in the context of his biography and state activity; a number of works was devoted purely to the reforms of finance in the 1810’s. For the most part, foreign authors make an attempt to fundamentally research monetary circulation reform, focusing on national aspects, not taking into account regional and specific features of implementation of the reform, and its local impact

M. Speranskyi; «Finance Plan»; bills; metal money; reforms; historiography