Yaroshevska O. Stock mechanisms of business entities’ capital formation

The object of the research is the processes of capital formation of subjects of management of Ukraine on the basis of stock mechanisms. The purpose of the work is developing of theoretical and methodological principles, methodological bases and practical recommendations for improving the stock mechanism of capital formation of business entities of Ukraine. The methods of research are: systematic approach, analysis and synthesis, coefficient method, rating approach, criterial approach, dynamic and structural methods, method of normalization of indicators, matrix approach, methods of technical analysis, trend analysis, correlation-regression modeling, elimination method. The scientific novelty consists in the development of conceptual foundations and deepening of theoretical and methodological and scientific and methodological provisions regarding the improvement of stock mechanisms for capital formation of subjects of management. The basis of the fundamentals of the stock mechanism for capital formation of economic entities as a set of financial relations has been formalized, the content of the mechanisms of capital formation of economic entities in the conditions of the stock market development has been formalized, the concept of coherence of the mechanisms of capital formation of economic entities has been proposed, the scientific approach to the development of mechanisms has been proposed, state regulation of stock exchange trading in conditions of European integration for the first time. The methodical approach to the calculation of reserves for operations of banks with securities; approaches to formation of tax burden of business entities with securities in the stock market; imperative approaches to the assessment of compliance with the principles of corporate governance and international standards for the preparation of financial statements by business entities; methodical approach to the assessment of the development of the integral index of the Ukrainian stock market have been improved. A methodical approach to assessing the quality of investor protection rights, methodical approaches to increasing the use of mechanisms for developing the market of derivatives, mechanisms for eliminating contradictions between stock and over-the-counter markets have been further development.