Pysarenko N. Agricultural crop insurance: formation and ways of development in Ukraine

Based on the analysis performed, historical peculiarities of formation of insurance relationship and insurance activity in terms of protection and preservation of crops in Ukraine have been substantiated, which made it possible to identify the periodization of the development of agricultural crop insurance operations in the chronological order, to establish historical and legal aspects of the formation and development of insurance and their impact on the legislation governing agricultural crop insurance. The substance of agricultural crop insurance as one of the most complicated types of insurance protection, which has its peculiarities depending on weather and climate factors, pricing policy, economic and political situation in the country has been identified. As a result, the need for state support and public regulation to improve the tariff policy and promote the increase in the number of various insurance products in the agricultural crop insurance market has been established. During the research, the need for information resources that form the basis for decision-making concerning agricultural crop insurance and are responsible for its rationality and profitability has been identified. This allowed proposing a system of financial accounting for crop insurance in the form of a centralized database of information resources dedicated to agricultural crop insurance.