Purpose of research: scientific grounding of the theoretical statements and working out of the practical recommendations on harmonization of accounting and the system of national accounts for meeting management needs by socio-economic reproduction.Object of research: processes of forming the accounting indicators and information flows from micro to macro level of management as well as the common elements of the accounting system and the system of national accounts. Subject of research: theoretical and methodical as well as practical grounds of harmonization of accounting and the system of national accounts. Methods of research: historical, logical and gnoseological, interdisciplinary approach, system analysis, synthesis, abstraction, idealization, generalization, induction, deduction, comparative and legal method, observation, confrontation, analysis, specification, modeling. Scientific novelty of the results obtained lies in the working out of the theoretical and methodical as well as practical statements of harmonization of accounting and the system of national accounts in the part of accounting provision of the information flows' formation.Basic grounds of scientific novelty lie in the following: for the first time the results as follows have been obtained: economic grounding of the institutional nature of accounting through the characteristics of its cognitive properties and macro-economic significance which lie in the basis of the harmonization of accounting and the system of national accounts in the part of reflecting the elements of national wealth on micro and macro levels; theoretical grounding of the methodical approaches towards reflecting the internal goodwill in the structure of the company's assets as a constituent of the social capital on the micro level, under which it is proposed to understand the asset which reflects the totality of information links providing the formation of trust to the enterprise by external parties which assists in harmonization of accounting and the system of national accounts in the part of providing completeness and reliability of computing the indexes of national wealth. the issues have been improved as follows: statements of organizing the accounting for internal goodwill as a constituent of the national wealth within working out the recommendations on harmonization of accounting and the system of national accounts in the part of the order of its recognition, terms of utilization, estimation, amortization as well as internal control which provide the authenticity of the information on the presence and availability of internal goodwill utilization as a form of the social capital on a micro-level; methodical grounds of accounting reflection of transactions on forming, utilizing and writing off internal goodwill (sub-account 194 "Internal goodwill" with the corresponding analytical aspects has been suggested as well as set of primary accounting documents and the form of the managerial reporting have been formed) under computerization which promote harmonization of accounting and the system of national accounts. The following issues undergone for the development: approaches to the classification of assets on micro- and macro-levels in the part of applying of the unified requirements of their belonging to the resources as one of the directions of achieving the harmonization of accounting and the system of national accounts; theoretical grounding of macroeconomic objectives of accounting on the basis of the discovered interconditionality between the accounting indexes of micro- and macro-levels which allows to use the accounting data while forming the information on the elements of national wealth in the system of national accounts; determining the influence of accounting requests by state strategic management which causes its change in the part of objects' expansion and working out the methods of their accounting reflecting aimed at securing the processes of socio-economic reproduction; theoretical grounding of accounting submission to the realization of the cost conception of the company's management which will allow to provide the performance of the objective of the system of national accounts in relation to the description of macroeconomic processes through the estimation of national wealth. Implementation extent: research results have been implemented into the practice of The Central Administration of Statistics in Zhytomyr region of The State Committee of Statistics of Ukraine, Zhytomyr State Center of Scientific, Technical and Economic Information; Zhytomyr works of metal structures, PLC "Polimeks-Mostostal Ukraine", PE "Zlatodar". Some results have been applied in the educational process of Zhytomyr State Technological University.
