particular, risks do not depend on us and are uncontrolled parameters. Consequently, to solve the problem of the management process (MP) of an enterprise PA, we propose to use a minimax approach or finding a guaranteed result. Its essence lies in the fact that a value of the worst (maximum) vector of heterogeneous risks is the smallest in comparison with similar values for others at the minimum guaranteed optimal management. Thus, we minimize the influence of risks in the MP problem, where risks are uncontrolled parameters, by choosing such optimal control that would guarantee the obtained result at the influence of any maximum of risks from a set of permissible ones. We know that a modern enterprise is a complex multifactorial and multi-stage management object. Various types of risks can affect it. It consists of a large number of interconnected subsystems, which have relations of subordination in 4

The paper explores the association between corporate governance attributes and the extent of accounting conservatism apparent in Chinese listed companies’ financial reporting. The findings demonstrate that significant positive association exists between board independence, board size and accounting conservatism in Chinese information technology companies. Conversely, CEO duality, management shareholding and the shareholding ratio of the largest shareholder significantly negatively correlated with accounting conservatism. To the best of the author’s knowledge, this is one of the first empirical papers revealing the evidence on the relationship between corporate governance attributes and accounting conservatism in China. Overall, the author’s findings match up with the assertion that accounting conservatism assists directors in reducing agency costs of firms.

The article examines the main conceptual principles of accounting and information management of the economic potential of agricultural enterprises. The main approaches to understanding the concept of enterprise potential, considering its elements, are systematized. Three main approaches are highlighted: resource, effective and strategic (target). The main elements of accounting and information support for managing the potential of agricultural enterprises are highlighted: external marketing information, regulatory and legal support, statistical information system, accounting and reporting system, operational accounting, and reporting system. The depth and completeness of the accounting of all factors affecting the management of the economic potential of agricultural enterprises is largely determined by the state of its accounting and information support. The construction of a system of accounting and information support for the management of the economic potential of enterprises involves the formation of an information base. Based on the tasks of analyzing the potential, recommended analytical indicators for its assessment, a structure of accounting and information support for managing the economic potential of agricultural enterprises is proposed. A step-by-step analysis and assessment of the economic potential, formed taking into account accounting and information support, is proposed for the implementation of the goals and tasks of managing the economic potential of agrarian enterprises. It has been established that the formation of specialized reporting forms in agricultural enterprises allows interested users to obtain more extensive and versatile information about economic business processes, the efficiency of production and sale of agricultural products by individual types, the use of labor resources and their contribution to the final financial results. Particular attention in these reports is paid to the issues of state support and subsidization of agricultural production, tax aspects of activity, state and movement of biological assets, display of information about the costs incurred by an agro-industrial enterprise. Keywords: potential, economic potential, potential management, accounting and information support, agricultural enterprises.

Introduction. One of the main factors of the state economic development is investment. The determining conditions for their involvement are a favorable investment climate and stable legislation. The purpose of the study is to analyze the main aspects of the legal bases of state regulation of investment activities. Results. The article outlines the main features of investment in industry. They include their orientation on perspective tasks concerning growth of national economic indicators and formation of export potential; their high knowledge and innovation. For a systematic analysis of the institutional environment of investment activity in industry, legislation in this area is divided into groups in terms of areas, objects, areas of regulation. Today, the legal system of Ukraine includes a large number of laws and other regulations governing relations in the investment sphere. Deficiencies and imperfect provisions of some legislative acts were revealed. The imperfection of the institutional foundations of investment in Ukraine is indirectly evidenced by the ratings of the investment climate. Thus, the world investment market is characterized by competition for real investment, priority investment in reindustrialization and modernization. Investment in Ukrainian industry is in crisis, the causes of which are the imperfect institutional environment, deindustrialization of the economy, the predominance of consumer loans over investment. Conclusions. The institutional environment of investment activity should ensure the revival of Ukrainian industry through the realization of natural and competitive advantages in important areas for the country. The basic law "On investment activities" should be improved to take into account the characteristics of real investment; introduction of the public approbation mechanism of investment projects in the industry; strengthening the connection of this law with the legislation on zoning of territories should be provided. Problems of state regulation of innovation and investment activities, development of investment infrastructure remains relevant for further research. Key words: investment activity, state regulation, legislative acts, investment climate.

The basic constituents of state support of technical update of agriculture of Ukraine are considered in the article. The dynamics of expenses of the state budget on agriculture and the structure of basic market levers of state support of physical infrastructure of agricultural enterprises: financial leasing, partial indemnification of domestic agricultural machinery and reduction of prices for credits has been analyzed. Monitoring of current problems of granting and the ways of improvement of mechanism of state support have been offered. No doubt that the proper support from the side of the state is the motive force in activation of the process of technical update of agricultural enterprises.