ОСОБЛИВОСТІ ОБЛІКУ ЕКОСИСТЕМНИХ ПОСЛУГ В УКРАЇНІ

Abstract

The scientific work analyzes the views of modern scientists on the economic essence of the category «ecosystem services», who agree that the ecosystem of services are environmental components. However, not all scientists note that abiotic products cannot be considered as ecosystem services, because they do not have a fundamental dependence on life processes. Thus, «ecosystem services» should be considered as economic benefits that can be obtained by business entities from the use of non-abiotic products of ecosystems, resulting from the restoration, maintenance and regulation of ecosystem processes in society. It was proposed to introduce account 29 «Ecosystem Services» and sub-accounts to it, which should help businesses, justify the inclusion of the cost of ecosystem services in the cost of production. Ecosystem services will be an important source of additional revenue for sustainable business practices. This should promote the development of rural areas (job creation) and guarantee that the population living in them will continue to receive income and have additional means of material support. To account for ecosystem services, we will offer analytical accounts for hydrological forests of ecosystem services. Stakeholders (the state, the enterprise or the citizen) benefit from paying a certain, relatively low fee in order to improve their own well-being or significantly increase the profits related to the quality of environmental conditions. In Ukraine, accounting information of ecological and economic nature is deprived of the regulatory framework due to the lack of special accounting standards for the accounts of environmental expenditures. Thus, the improvement of the company's chart of accounts with the introduction of the account «ecosystem services» is directly related to the improvement of reporting based on it. Disclosure of more detailed information on income and expenses from the sale of works and services will give the company the opportunity to conduct more detailed analysis and control of the enterprise, and as a consequence of disclosure of complete information in reporting and its approximation to international standards.