Current financial statements are a comprehensive description of the enterprise, which characterize not only their financial and property status, but also the risks and prospects that allows making a comprehensive picture of the market activities. The research paper deals with the study of the essence and the role of financial statements in the process of enterprise management. The objective of this research paper is to establish the necessary content and features of financial statements that would enable to fully meet the needs of managerial staff, while remaining economical, understandable and sufficient in terms of the content. The authors, through the analysis of the works of recognized scholars, investigated the main approaches to the definition of financial statements, which could allow us to define it as a set of indicators, representing generalized accounting data in the form that fully meets the information needs of the users for the process of managing economic activities. In the process of studying the composition of financial statements, their types are identified, and as a result -their role in the management of the enterprise are determined. The authors present their own vision of the essence of high-quality accounting information and its main characteristics, which can serve as content guidelines when compiling descriptive, non-financial and text parts of financial statements. The proposed approach allows formulating financial statements from the point of view of presentation of our own business on the best side, and in compliance with the regulatory and legal principles and requirements.

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The goal of the article was to investigate the problems of personnel security in the government authorities of countries with a transition economy. Personnel security has been considered from the position of a bureaucratic approach, which makes it impossible for government authorities' personnel policy to be effective and the development of professionalism and democracy. Theories of human resource management and management theory have been defined as general concepts of ensuring personnel security. The connection between the quality of government authorities’ regulatory capacities and the efficiency of the government of transition economy has been revealed; the link between controlling corruption and increasing the efficiency of the government of transition economy has been established.

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Purpose. The aim of the article is to study of accounting as an information system of enterprises for effective management decisions. Methodology of research. The study used general and special methods of cognition, in particular: methods of theoretical generalization and comparative analysis – for the analysis of relevant scientific literature; system approach, methods of analysis and synthesis – to substantiate the methodology of research of the accounting information system; generalization – in the study of current rules and regulations on the regulation of accounting, methods of reflecting its results and features of accounting processes in the enterprise; abstract and logical – in the generalization of theoretical positions and the formation of conclusions and proposals. Findings. The importance of disclosing the development and knowledge of accounting information and the impact it has on decision-making in small and medium-sized enterprises, as well as micro-enterprises, has been identified. It is established that the general economic development of the country requires adequate information, reliable and important for economic decisions from investors, managers, state administrators, etc. It is concluded that high-quality and reliable financial information is a key element in the decision-making process, in particular the availability of such information is of particular importance for business management and is generally in the public interest. Originality. The main factors of the influence of information support on the accounting of small enterprises are substantiated and revealed. The peculiarities of the practice of accounting systems that can be considered appropriate for small and medium enterprises in accordance with their specific circumstances and needs. It is suggested that an important factor influencing the construction of accounting in small business is the diversity of accounting systems. Practical value. The obtained results of the research allow to deepen the theoretical foundations and develop practical recommendations for improving the information support of accounting in small businesses, as well as to apply them for further research. Key words: small and medium enterprises, accounting, information, information system, financial reporting, decision making.