Ivanets I. The financing and crediting of the agricultural enterprises

The economic nature of financing, crediting and development of agricultural enterprises were investigated in the thesis. The features of the organization of finance in the agrarian enterprises were shown. The diagnosis of the financial position and results of agricultural enterprises in Ukraine and Kiev region as a basis for their self funding was conducted. The features of agricultural lending in a market economy were revealed. The governmental support of agricultural enterprises was evaluated in the context of Kyiv districts by the source of funding (grants and VAT), directions (crops and livestock) and organizational-legal form of management. The application of the discriminant function based on the integrated indicators for the estimation of the solvency of agricultural enterprises was proposed; the necessity of the implementation of the mechanism with farm receipts was justified; the expansion of using alternative methods of crediting such as: leasing, factoring, forfeiting were proposed; the suggestions in improving governmental financial support of the agricultural enterprises were developed.