MACROECONOMIC VISION OF THE ESSENCE OF FINANCIAL RESOURCES OF ENTERPRISES IN AGRICULTURE

The purpose of the work is to study the essence of financial resources of enterprises, their current state in the economy of Ukraine, the definition of priority financial instruments to provide financial resources to the agricultural sector. Methodology. Theoretical and methodological basis of research are general and special methods of scientific knowledge: generalization, analogy, analysis and synthesis, induction and deduction (to clarify the conceptual framework, theoretical generalizations of research results, conclusions and proposals); economic-statistical and tabular methods are used. Results. It is established that the economic activity of the agrarian sector largely depends on the volume and types of financial resources. The development of the industry and the state is impossible without a sufficient level of financial resources, their focus on the priority areas of the national economy and effective use. Financial resources are an important factor in the progressive development of any economic system and economic entities of the agricultural sector. It was found that the volume of financial resources in the domestic economy remains low due to the imperfect legislative framework, underdeveloped financial and credit system, strong tax pressure, inefficient use of depreciation deductions, low level of transformation of population's savings. The analytical assessment of the types of financial security showed that the attraction of soft loans and various types of financial resources by economic entities of the agro-industrial complex will improve financial security. Prospective financial resources of enterprises in the field of agriculture allow access to competitive positions of representatives of the agrarian sector. Practical consequences. According to the results of the study, priority areas for improving the financial resources of economic entities, which will contribute to financial security, through a balanced and sound public policy to support the economic activity of agricultural enterprises and the implementation of the proposed recommendations for businesses and authorities, were identified.