Subject of the Research: The creation of an intelligent assistance system for people with visual impairments. Nowadays, the task of developing effective intelligent assistance systems that allow people with vision problems to achieve maximum independence is important and relevant, as existing systems have a number of drawbacks, such as limited autonomy, limited integration with other devices and systems, limited analysis of dynamic obstacles, and limited user feedback capabilities, which in most cases are restricted to voice guidance. Objective: The objective of this work is to create a generalized functional model of an intelligent assistance system for people with visual impairments, which has enhanced autonomy, integration with other devices and systems, the ability to analyze dynamic objects and predict their movement trajectory, and provide diverse feedback to the user. Tasks: To achieve the set objective, the following tasks were accomplished: a generalized functional model of the proposed intelligent assistance system for people with visual impairments was created; the functional dependencies of the components of the developed model were substantiated; a review of the basic modules of the proposed system model was conducted. Methods: The methods used include functional modeling methods and system analysis methods. Results: The following results were obtained: a functional model of an intelligent assistance system for people with visual impairments was proposed. This system surpasses existing analogs in a number of functional capabilities: detection of static and dynamic obstacles with prediction of dynamic obstacles’ movement trajectory, the ability to operate in various conditions (indoors, outdoors, in light or dark, in different weather conditions), support for integration with other systems and devices, and a high level of autonomy. Conclusions: The developed system model has enhanced autonomy, integration with other devices and systems, the ability to analyze dynamic objects and predict their movement trajectory, and provides diverse feedback to the user.