The purpose of dissertation work is a scientific ground and development of practical recommendations in relation to subsequent development and perfection of record-keeping and internal audit of recreation of the fixed assets in the modern terms of menage. Research Ob''ektom is the process of recreation of the fixed assets on the enterprises of Ukraine. By the article of research certainly teoretiko-methodical and organizationally practical aspects of record-keeping and internal audit of recreation of the fixed assets. Research methods: dialectical, logic analysis, expert estimations, control, scientific abstraction, induction, deduction, synthesis, grouping, comparison, graphic, scientific cognition of the economic phenomena, historical and system approaches. The scientific novelty of the got results consists in raising, to teoretiko-methodological ground and practical decision of tasks in relation to the improvement of method of account and audit of recreation of the fixed assets with the purpose of increase of efficiency of their use. In the process of the conducted research it is got such basic scientific results. First: -rozrobleno complex approach and scientifically grounded recommendations in relation to parameters and criteria of determination and confession of charges on proceeding in the fixed assets as to the ob''ektu account; -zaproponovano methodical bases of account and internal audit of recreation of the fixed assets in the context of warning of them negative influence on a natural environment. It is improved: there is -ekonomichniy maintenance of concepts "recreation", "renewal", "depreciation", "fund of renewal", "permanent repair", "major repairs", "improvement of the fixed assets", "technical service", "maintenance of ob''ekta of the fixed assets, on-condition"; -metodichni going near creation and use of fund of proceeding in the fixed assets on the basis of analysis of their being in enterprises; -an account of leasings operations is with the use of fund of renewal; -zmist Notes to the financial reporting in part of forming and use of fund of proceeding in the fixed assets; -sistemu registers of the analytical accounting of recreation of the fixed assets, which will improve the state of internal control after their maintainance during all term of exploitation (S. 10). Drawn on the scientific results of dissertation research in-process VAT of "Termoplastavtomat" (certificate № 41 from 11.02.2009); -private auditing firm "Express-audit" m. Khmelnytsky (certificate № 7 from 22.05.2009), LTD. "Proskuriv-Termo" (certificate № 27 from 18.03.2009). Except for it, drawn on the results of dissertation research in the educational process of the Khmel'nickogo national university at teaching of courses "record-keeping", "Financial account, And" (there is a certificate of b/n from 25.04.2009).
