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The scientific-theoretical and practical problems of financing the service sector were studied in this book. In particular, to increase the share of loans granted to the service sector in the total volume of loans granted by commercial banks to business entities and the population, to increase the level of cash flow security in service entities, to reduce the risk in the process of lending to the service sector, and to increase the efficiency of service entities in using commercial bank loans. The issues were studied, thus, scientific proposals and practical recommendations were developed by the Commercial Bank of the Republic of Uzbekistan aimed at improving the methodological foundations of lending to the service sector and increasing the efficiency of lending to the service sector.This book is intended for professors-teachers, researchers, magistracies, practitioners in the field of banking and finance, as well as improving the practice of providing services in the banking sector intended for a wide readership interested in the subject.