Özet:

The aim of this work is the study and generalization of conceptual foundations, problematic and peculiarities of functioning of agriculture in modern economic conditions, the conceptual foundations of state regulation at the regional level and features of their financial providing. Methodology. Theoretical and methodological basis of the research is the work of scientists on problems of financial providing of agriculture development. The authors used the combination of the following methods in the process of scientific investigation: generalization and scientific abstraction – to concretize the conceptual-categorical apparatus; monographic method – to present the views of scientists on this problem; comparative analysis – to detect the features of agriculture development and to compare instruments of its financial providing. Results. The functioning features of agricultural enterprises of the region in current economic conditions have been researched, highlighting fundamental principles: the rational use of resources; state regulation and state support; financial providing. The main purposes of state support of agriculture were determined in the article: increase in production of high quality products with the aim of solution of the food security problem; the increase of competitiveness of the agricultural sector to stimulate economic growth; the intensification of research work that will create competitive advantage for domestic producers in the long term perspective; development of rural areas; increase of rural employment and so on. Practical value. It was established that a significant number of unresolved financial problems of this economic sector requires the development and implementation of new, adequate to modern conditions, methodical approaches to financial and credit providing of industry, in particular the expansion of the market of banking services (project financing and forward loans, forfaiting, factoring); the widespread introduction of rural credit cooperation. The development of the national agricultural enterprises in new economic conditions is impossible without their financial support at the expense of investment resources. The optimal variant of financial policy of agricultural enterprises is the development of ways of attracting and using of financial resources for the future to achieve strategic and tactical goals of the company. In this case income must be generated and used in accordance with the scale of production and real tasks, taking into account the dependence of receipts from the influence of external and internal factors; expenses should consider their economic validity and the minimization, confirmed by the respective financial calculations, and differentiation by their degree of importance and areas of use. The main problem of financial providing of agricultural enterprises of the region at the present stage is the absence of a mechanism of integrated use of traditional and non-traditional sources of financial resources for the national managing conditions. Originality. On the basis of this study the authors proposed conceptual framework for financial support of agricultural enterprises that constitute the basis of scientific research to establish an effective models of financing of agricultural producers.

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