LEGAL REGULATION OF STATE HAVING A SPECIAL PURPOSE SUPPORT OF DEVELOPMENT OF AGRICULTURAL SERVICE CO‑OPERATIVES: BOOK-KEEPING ASPECTS

Abstract

In the article problem directions of the legislative providing of development of agricultural service co-operatives in Ukraine are determined. Thus, attention is accented on priorities of state support of domestic agricultural service co-operation.
Scientists underline that the decision of food question in Ukraine is possible on condition of state support of development of network of agricultural service co-operatives as an important factor of increase of competitiveness of the personal peasant and farmer economies and physical persons — agricultural commodity producers, improvement of their socio-economic state and expansion of sphere of their selfemployment.
It is determined in the article that co-operatives, getting state sponsorship, undertake large responsibility for the having a special purpose use and correct reflection of motion of budgetary facilities on the business accounts of co-operatives. Authors mark that «Methodical Recommendations on a Reflection in the Accounting Reports of Enterprises of State Sponsorship to Enterprises of APK» that determine an order and features of reflection in the accounting reports of enterprises of agrarian sector of economy of operations on the receipt of budgetary facilities of Ministries of Agrarian Policy of Ukraine on the budgetary programs on support of agro-industrial production, can be adapt for the accounting of budgetary facilities in a co-operative.
With the purpose of state support of development of agricultural service co-operatives authors offer making alteration in some legislative acts of Ukraine.