Abstract
Introduction. The subject of the research is the mechanisms of innovative enterprises’ activity, its activation, and improvement of effectiveness. The financial support of business entities’ innovative activity sources is considered. The structure of financing innovation activities volumes and dynamics in Ukraine are analyzed. Possibilities of expansion of own enterprises’ financial resources and the possibility of introducing and using unconventional sources of sponsorship of innovative business – leasing financing are highlighted. The purpose and objective of the research are to systematize the internal alternative sources of funding that ensure innovative enterprise development and formulate proposals for improving the practice of their use. Method (methodology). The approach of the systems, methods of analysis and synthesis, is applied; as the informative basis of used normatively-legal base and current data of Government service of statistics of Ukraine. Results. In the variety of aspects of the problem study, the innovative process basic attention applies to the objective-subject structure of the innovative enterprise. As for the mechanisms of providing innovative activity, its activation, and increase of efficiency, these questions are not enough worked out. In the conditions of limited nature: budgeting; own sources for the realization of innovative activity; high-interest credit rates; inflationary biases the problem of search of sourcing purchased today the special sharpness and needs realization of complex researches in this direction. The special value gathers the research in the area of alternative internal sources of funding to provide innovative processes, one of which is financial leasing. The economic importance of financial leasing consists in providing capital for investment and allowing operatively to settle the problems of long-term innovations’ investment. However, today a leasing market, in our country, needs reformation and perfection, in particular through updating its regulation model. The recommendations in the article contribute to the improvement of the legal management framework for innovative activities of Ukrainian enterprises at the stage of leasing relationship implementations.
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