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.
Keywords: State aid, State subsidies, agriculture, subsidy principles, subsidy conditions
References:
Alborov R.A., Kontsevaya S.M., Kontsevoi G.R. [Improvement of accounting and analysis of incomes, costs and financial results in agriculture]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2018, no. 11, pp. 21–29. (In Russ.)
Klychova G.S., Nurieva R.I. [Specifics of recognition of government grants allocated to agricultural enterprises under national and international accounting standards]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 22, pp. 2–15. URL: Link (In Russ.)
Kokorev N.A., Khoruzhii L.I., Turchaeva I.N. et al. [Organization of accounting for State support funds (in the form of subsidies, grants and other types) in agricultural consumer cooperatives]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2022, no. 2, pp. 117–130. (In Russ.)
Mukhametgaliev F.N., Faizrakhmanov D.I., Valiev A.R. et al. Upravlenie mekhanizmami povysheniya effektivnosti trudovykh resursov v sel'skom khozyaistve [Management of mechanisms for improving the efficiency of labor resources in agriculture]. Kazan, Kazan State Agrarian University Publ., 2021, 420 p.
Ostaev G.Ya., Gogolev I.M., Alborov R.A., Reshetova A.A. [Improving the process of financing the region]. Menedzhment: teoriya i praktika = Management: Theory and Practice, 2020, no. 4, pp. 42–47. (In Russ.)
Subaeva A.K., Aleksandrova N.R., Mavlieva L.M., Nizamutdinov M.M. [The role of State support in technical and technological modernization of agriculture development in the regions of the Volga Federal District]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2017, vol. 12, no. 4, pp. 126–131. (In Russ.) URL: Link
Khoruzhii L.I., Tryastsina N.Yu., Dzhikiya K.A. [Analysis of the mechanisms for providing subsidies in agriculture]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2021, no. 1, pp. 56–65. (In Russ.) URL: Link
Popova L.V., Korobeinikov D.A., Korobeinikova O.M., Telitchenko D.N. [State regulation in the economic mechanism in agriculture]. Izvestiya Nizhnevolzhskogo agrouniversitetskogo kompleksa: Nauka i vysshee professional'noe obrazovanie = Proceedings of Lower Volga Agro-University Complex: Science and Higher Education, 2016, no. 4, pp. 292–299. (In Russ.) URL: Link
Kozmenkova S.V., Kovanov S.I. [Agricultural land as an accounting item: a historical analysis and contemporary issues]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2016, vol. 19, iss. 3, pp. 37–50. URL: Link (In Russ.)
Klychova G.S., Zakirova A.R., Klychova A.S., Sitdikova L.F. [Methodological approaches to accounting of biological assets in the cultivation of plants]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 23, pp. 14–26. URL: Link (In Russ.)
Khoruzhii L.I., Kokorev N.A., Matchinov V.A. [Organization of accounting for targeted budgetary funds in agricultural organizations with treasury support]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2019, no. 12, pp. 23–35. (In Russ.)
Faizrakhmanov D.I., Mukhametgaliev F.N., Valiev A.R. et al. Organizatsionno-ekonomicheskie aspekty povysheniya effektivnosti agrarnogo biznesa [Organizational and economic aspects of improving the efficiency of the agricultural business]. Kazan, Kazan (Volga Region) Federal University Publ., 2021, 376 p.
Nurieva R.I. [Development of internal control system of State subsidies for agriculture organizations]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2015, vol. 10, no. 3, pp. 18–24. (In Russ.) URL: Link
Yakovenko D.A. [Monitoring as one of the forms of control over the recipients of budget funds]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2021, no. 4, pp. 54–66. (In Russ.) URL: Link
Kokorev N.A., Frolova A.N. [Issues of legal regulation of accounting for State aid in agriculture]. Sovremennyi nauchnyi vestnik, 2015, vol. 7, no. 1, pp. 58–61. (In Russ.) URL: Link
Kozmenkova S.V., Pryntsev M.N. [Analysis of government assistance influence on business continuity and financial results of agricultural organizations]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2014, vol. 17, iss. 30, pp. 11–25. URL: Link (In Russ.)
Aleksandrova N.R., Subaeva A.K., Nizamutdinov M.M., Titov N.L. [Improvement of State support for the development of dairy cattle]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Vestnik of Kazan State Agrarian University, 2020, vol. 15, no. 1, pp. 99–104. (In Russ.) URL: Link
Alborov R.A., Khoruzhii L.I., Kontsevaya S.M. et al. [Accounting for capital investments in agriculture]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2021, no. 7, pp. 15–24. (In Russ.) URL: Link
