The dissertation presents the theoretical and methodological principles of accounting and control in the field of labor legal relations. The etymology, the evolution of labor relations, the conflict of interests in the field of labor relations, tendencies in the development of labor relations, social partnership as a key element of labor relations are revealed. The conceptual principles of the accounting estimation of payments to employees, which include a unified list of estimates of objects of accounting taking into account the accounting standards (standards) and international financial reporting standards, the position of static, dynamic and actuarial concepts of accounting development, respectively, of types of payments, at fair value, Cost and present value. Taken together, this will allow to systematize assessment methods, improve the quality of accounting information, internal economic and social control of labor relations. The conceptual approach to the control of labor relations based on the corporate ideology of compliance-control, which includes the principles of the International Compliance Association, financial and non-financial indicators of labor relations, legal norms of labor relations, is proposed. This approach will ensure confidence in the absence of violations of the requirements of the law and the norms of state and contractual regulation of labor relations. The conceptual bases of accounting and control in the field of labor relations improved, consisting in expanding the categorical-conceptual apparatus, principles and system of methodical tools concerning the formation of integrated and unified operational and objective accounting information on the real cost of labor, disproportions in wages, the level of payments, Motivation to work, state regulation, contractual regulation, labor productivity, social spending's, for effective control over the activities of business subject towards social responsibility that will ensure progressive development of labor relations on the principles of social responsibility and social protection of employees. The concept of "sphere of labor legal relations" is theoretically substantiated. Formed approaches to the implementation of the provisions of labor relations regarding to social security of staff. The ways of harmonization of accounting in Ukraine with international financial reporting standards in terms of payments for labor services to the subjects of labor legal relations are developed. The methodological approach to the accounting of economic operations on material incentives for personnel is offered, which, unlike the existing ones, differ according to the legal status of employees. The methodological approach to the accounting of operations related to the loss of business assets and compensation of employees caused damage, which, in contrast to the existing ones, ensures the principles of prudence and systematic accounting information for determining the specific type of lost (damaged) material resources, their assessment and identification of the culprit on A moment of detection of shortage, which will contribute to one of the most important tasks of management - the preservation of property. The further development of the concept of "human capital", which takes into account the peculiarities of labor relations in determining the content characteristics, parameters and indicators for the accounting of human capital objects, which is the expression of information about the quality of human capital, which makes it possible to justify investing in human capital as a factor of Increasing of labor productivity and socio-economic development of the subject of economic activity. To consider the possibilities of development of theoretical and methodological approaches to the accounting of economic and legal regulation of labor relations in the process of implementation of long-term employee benefits, which stimulates the development of the methodology of accounting for social protection of subjects of labor relations, will result in improved information provision for users and growth in the productivity of knowledgeable personnel. The scientifically substantiated recommendations for improving the accounting of social security of personnel have been developed, and methodological approaches to the formation of the registration and information support of labor legal relations aimed at increasing social protection of personnel are proposed, which will facilitate the formation of probable information about the social security of employees (state and non-state) in the accounting system and Reporting in order to make informed managerial decisions in the area of labor law forth.
