ФІНАНСОВЕ ЗАБЕЗПЕЧЕННЯ РОЗВИТКУ ПІДПРИЄМСТВ АПК: ТЕНДЕНЦІЇ, ПРОБЛЕМИ, ПРІОРИТЕТИ

The article is devoted to research of problems and substantiation of priority directions of financial support of development of agrarian enterprises. The purpose of the research is to analyze the current state, tendencies for identifying problems and priorities of financial support for the development of agribusiness enterprises. The object of research - the tools of financial support for the development of agrarian enterprises. Methods used in the research: logical-content, methods of scientific knowledge, induction, analysis and synthesis. The hypothesis of research: priority sources of financing for the development of enterprises of agroindustrial complex: state support, lending, investment, mergers / acquisitions, stock instruments. The statement of the basic material: according to the results of the analysis of the state and trends of development of enterprises of the agricultural sector, the priority directions of its financial support were determined. Based on the study of world experience of resource subsidy models, the possibility of adapting key support models for separate segments of the agrarian enterprises activity, taking into account the peculiarities of their management, is shown. At this stage, the reform of the agrarian sector requires state support in the form of introducing privileges for innovative development and lending. Financing of innovations at domestic agrarian enterprises is usually carried out at its own expense in small volumes. The originality and practical significance of the research is to justify the tools for improving financial support for the development of agrarian enterprises, which combine tax incentives for innovation, leasing programs, innovation-oriented loans, venture financing, stock mechanisms, land mortgages, market instruments. Conclusions of the research: improving financial support will help to improve the system of state support by stimulating the development of particularly significant segments of the agro-sector for the region and the country as a whole.