Fundamentals of accounting support for economic mechanism for protection and sustainable use of land resources in Ukraine

Abstract

The problems of agricultural land accounting are investigated with the aim of developing methodological approaches for reliable accounting of land resources transactions that will become the basis for improving control procedures for land conservation and protection. One of the most important priorities of state policy, the condition for stability and development of the country’s national economy is a scientifically grounded land use policy, which serves as an economic indicator of the development of the state and one of the ways to overcome the financial and economic crisis in the country when it occurs. World practice has shown that the only universal exchange equivalent in the way of overcoming the economic crisis of any state is natural resources, and one of the significant, practically reproducible resources is land. Depending on the categories of lands, they may be subject to both ownership rights and full ownership. However, this property right remains inadequate, as owners of land plots cannot use them freely (sell, transfer, inherit, give, etc.). This refers to the agricultural land, for sale of which a moratorium has been established banning alienation and changing the purpose of agricultural land up to 2017, inclusive.