The irrationality and low efficiency of the existing system of state support of agricultural producers in Ukraine are substantiated. The volume of budget financing of the agricultural sector in Ukraine for 2013-2017 has been analyzed and their level of activity is extremely low compared to the state budget and GDP. Changes in the budget financing programs of agricultural producers during the period 2016-2017 are noted. Taking into account the experience of recent years, it was emphasized that it is important for Ukraine to consider state support of agriculture in three aspects: economic efficiency, corruption risks and impact on competition. A selective targeted approach to allocating budgetary allocations to agricultural enterprises based on an integrated assessment of the use of financial resources is proposed and substantiated, according to which each enterprise, effectively managing its own capital, should be stimulated by the state in the form of financial allocations in order to improve the financial results obtained. The identification of enterprises eligible for state financial support may be based on an assessment of their ranking by an integral indicator, which reflects the ability of each of them to occupy the investment and the prospects of their economic growth. The necessity of establishing the limits of inappropriateness of state financing both for unprofitable enterprises due to their lack of prospects and for highly profitable, which with the equity capital can cover the needs of expanded reproduction, is substantiated. The constructed model can become the basis for improving the system of state support for agricultural enterprises, since it takes into account the efficiency of management of each individual enterprise and, accordingly, will be targeted
agricultural enterprises, state financial support, subsidies, budget allocations, integral indicator
Retrieved from No. 6(69), 2018
Pages 53-60