Bila L. Formation of system of the agricultural enterprises financial reporting

Object of research: the working mechanism of formation system of the financial reporting the agricultural enterprises. The purpose of research: a theoretical-methodological substantiation of system the financial reporting, and also development of the recommendations on improvement of forms' structure and separate parameters of the financial reporting the agricultural enterprises. Methods: a dialectic method of knowledge, historical and logic, grouping, generalization and comparison, methods of revealing of economic-legal and functional essence, analysis and synthesis, induction and deduction, analogies and comparison. Theoretical and practical results: are proved necessity of addition of the financial reporting of the agricultural enterprises by the additional information on features of their activity, the structure and forms of the appendices is offered, the form of the Report about movement of money resources and technique of its drawing up is advanced, that provides use of a direct method for display of receipts and charges of money resources. Scientific novelty: is carried out periods of the domestic reporting, the necessity of addition of the financial reporting of the agricultural enterprises by the additional information is proved, the structure and forms of the appendices is offered, the classification of the reporting is advanced, the place and role of the reporting in a control system is proved, the working forms of the financial reporting are advanced. Degree of introduction: the offers are accepted to consideration by Audit Federation, bookkeepers and financiers АIК of Ukraine, the scientific-practical development are introduced by Main management of an agriculture and foodstuffs of Khmelnitskiy regional state administration and Community with limited liability "Agrarian firm" Кozatskа dolyna " Dunayevetsky region of Khmelnitskiy oblast. Efficiency: use of results research will allow to improve system of the financial reporting the agricultural enterprises, that will assist creation of complete information base for requirements of management on mikro - and makrolevel. Sphere, area of use: bodies of state authority and managements, agricultural enterprises, establishment and organization.