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.

Authors and Affiliations

V. M. Masin, L. O. Masina

Keywords

Related Articles

FORMATION OF LEGAL RELATIONS DOCTRINE: PRE-REVOLUTIONARY STAGE

Legal relation theory, as an autonomous doctrine in legal theory, emerged in the second half of the nineteenth century. In that stage it was fathomed that the improvements to the legal regulations could be made only thro...

INVALIDITY OF THE CONTRACT FOR CIVIL AND COMMERCIAL LAW: THE FRAMEWORK ENFORCEMENT

The present article explores the questions of invalidity of contracts of civil and business law, its enforcement. The study author concludes that at the foundations of enforcement of the Civil code of Ukraine and the Eco...

CURRENT ISSUES OF ADAPTATION OF THE INSTITUTE OF APPEALS PRODUCTION WITHIN THE FRAMEWORK OF THE ADMINISTRATIVE JUDICIAL PROCESS TAKING INTO ACCOUNT THE REQUIREMENTS OF THE DAY

The article is devoted to highlighting topical issues related to the adaptation of the institute of appeal proceedings within the administrative judicial process in the field of informatization of society from the point...

Conditions of accession in facto marriage

The article analyzes the formal and material conditions for marriage under operative family law. The conclusions about the necessity of application of law analogy to the conditions of entry into de facto marital relation...

Download PDF file
  • EP ID EP404830
  • DOI -
  • Views 53
  • Downloads 0

How To Cite

V. M. Masin, L. O. Masina (2015). LEGAL REGULATION OF STATE HAVING A SPECIAL PURPOSE SUPPORT OF DEVELOPMENT OF AGRICULTURAL SERVICE CO OPERATIVES: BOOK-KEEPING ASPECTS. Вісник Одеського національного університету. Правознавство, 20(2), 169-178. https://europub.co.uk/articles/-A-404830