National assistance to agricultural production as an object of accounting: The essence and principles of organization

Abstract

Subject. This article deals with the issues related to the organization of government support for agriculture, which are the main ones in solving the problems of improving the efficiency of agricultural production and enhancing the competitiveness of domestic products. Objectives. The article aims to explore the basic prerequisites and sectoral features of agriculture, justifying the need to provide government assistance to this area of the national economy, and substantiate the author-developed definitions of this assistance. Methods. For the study, we used observation, comparison, systematization, and data generalization. Results. The article substantiates the prerequisites and reasons that determine the absolute advantage of agriculture in the distribution of government assistance in comparison with other industries. It systematizes the types of government assistance, gives the author-developed formulations of the main tasks of State regulation of agriculture and specifies the list of forms of government assistance. It also develops theoretical provisions that clarify the essence and economic content of government assistance in the accounting system, based on the peculiarities of agriculture and modern requirements for information support for the control and management of government assistance in agricultural organizations. Relevance. The results of the study can be applied both in the theory and practice of accounting, analysis and control of government assistance in agricultural organizations.