Zyma Y. Accounting and control of state financing of agricultural enterprises

The object of research: the processes of accounting and control of public finance agricultural enterprises. Objective: To deepen theoretical and methodological foundations and development of practical recommendations to improve accounting and control of public financing of agricultural enterprises. Methods: dialectic method of knowledge, a systematic approach, analysis and synthesis, induction and deduction, of theoretical generalization, comparison, observation, survey, economic statistics, balance sheet, cash and constructive, tabular, graphic. Scientific novelty: first proposed methodical approach to the accounting of public financing of agricultural enterprises, features of the organizational-economic mechanism of public funding of agricultural producers; improved the essence of the "public financing of agricultural enterprises, documenting transactions involving public funding, methodological tools and procedures for internal external control and a use of state funding agricultural producers, the display order of public financing in the financial and statistical reports of agricultural enterprises in the specification of information on trends and sources of funds use, method of control efficiency of public financing of agricultural enterprises; Further development of the classification of government funding approaches the organization of tax control law calculation and targeted use of public funding, applied for the position of the mechanism of distribution of state funding among agricultural producers.