Теоретичні засади фінансового забезпечення діяльності сільськогосподарських підприємств

Abstract

UK: У статті сформовано теоретичні та концептуальні засади фінансового забезпечення діяльності сільськогосподарських підприємств, виділено ключові елементи механізму фінансового забезпечення їх діяльності. Визначені основні складові методичного підходу до оцінки якості фінансового забезпечення діяльності сільськогосподарських підприємств на основі визначення та розрахунку відповідних інтегральних показників. EN: The article is based on theoretical and conceptual principles of financial support of the activity of agricultural enterprises aimed at their material and technical updating on the basis of consideration of di-instism, the variability of economic and financial relations, with which the development of the agrarian sector of the Ukrainian economy is directly related. Structural-logical scheme of the concept of financial support of activity of agricultural enterprises on the basis of improvement of the policy of management of development of the agrarian sector of the economy, structurally-logical scheme of the mechanism of such financial support and separate allocation of goals and importance of the institutional provision of this process are constructed. The key elements of the mechanism of financial support of agricultural enterprises activity, namely methods and forms of attraction of financial resources and their management tools, are highlighted. It is recognized that the main forms of financial support for agricultural enterprises are: self-financing, budget financing of production and general government, financing of state institutions, state support on the basis of simplified taxation system, lending and insur-ance, public-private partnership, international financing and stimulating the development of the agrarian market. It is noted that the mechanism of financial support of agricultural enterprises activity should be formed in a complex manner, as a system ensuring their investment development, on the basis of updating the material and technical base, in particular, the main means of production, storage and processing of agricultural products. The main components of the methodical approach to the assessment of the quality of financial support of agricultural enterprises' activity are determined on the basis of the definition and calculation of the relevant integral indicators. There are three main stages of realization of such a methodical approach: formation of the directions of the study of evaluation of the quality of financial support of agricultural enterprises, their integral assessment and scaling of integral indicators.