КОНЦЕПТУАЛЬНІ ЗАСАДИ ВИЗНАЧЕННЯ МІСЦЯ ФІНАНСОВО-ЕКОЛОГІЧНОГО АУДИТУ В УПРАВЛІННІ ФЕРМЕРСЬКИХ ГОСПОДАРСТВ

Abstract

At the article is justified the importance of the development of farming in the countryside to ensure the efficiency of commodity production, which confirms the feasibility of creating farms. The main problems that slow down their development are identified, as well as a number of practical recommendations for improving the current organizational and economic support of farms are given. The main aspects of the implementation of the financial and environmental audit are analyzed and developed. The legislative requirements for financial and environmental audits are considered, distinctive and common features are revealed. The results of the analysis are confirmed the importance of separating the financial and environmental audit as a separate type of audit, which will be jointly conducted by financial and environmental auditors. The basic principles of auditing of environmental activities are defined. The corresponding stages are proposed, indicating the main key aspects of the financial and environmental audit. The issues of environmental protection and audit procedures are explored in a separate projection. The scheme of relationships between the main production processes, environmental risks, environmental protection measures and audit procedures is highlighted to increase the effectiveness of the financial and environmental audit. The priority of risks for each stage of production during the analysis of the effectiveness of the implemented environmental protection measures is determined. A detailed description of current international standards of financial and environmental audit and their comparative analysis is given. Conclusions regarding the prospects of implementing international environmental protection measures into the domestic regulatory system and their impact on the management system and financial results of specific farms are formed. The experience of foreign countries, which shows that a change in the orientation of socio-economic development will contribute to the introduction of new and improvement of existing mechanisms of state control in the field of environmental protection are considered. Most popular of them is a financial-environmental audit in farms. It is emphasized that one of the achievements of Ukraine's environmental policy is the introduction of environmental audit. This tool is one of the priority directions of state policy in the field of environmental protection, resource use and ensuring environmental safety.