The purpose of the study is to establish and identify the reasons for the formation of the institutional foundations of accounting, substantiate their advantages and disadvantages for Ukraine, as well as build an effective organizational and institutional architectonics of its development. The institutional influence on the accounting system in Ukraine and its reasons are established on the basis of an empirical generalization of the positions of various authors, as well as a critical analysis of the existing norms and practices. The method of regression analysis was used to select the basic branch of the national economy, on the example of which the study was conducted. It is substantiated that objectively this influence is associated with social and international requirements, however, for agricultural enterprises, the prerequisite for the introduction of institutional frameworks is the desire of these entities for international cooperation. The above arguments are based on the analysis of statistical data, the results of a questionnaire survey of 105 heads of Ukrainian agricultural companies. An empirical generalization was carried out on the basis of a critical assessment of the normative and legal framework for the development of accounting and accounting for the results of the survey, which made it possible to assess the genesis of the introduction of institutional accounting frameworks in the agricultural sector of Ukraine and substantiate the objective need for such a process. It has been proved that the discussion on the objectivity or compulsory development of the institutional foundations of accounting has real ground. For this purpose, for comparison, the results of a questionnaire survey of managers and accounting specialists in the public sector and indicators of the dynamics of the availability of funds in the single treasury account as of January 1 in recent years are presented, which made it possible to conclude that there are no objective reasons for the institutionalization of accounting and its compulsory nature in this sector.It follows from the study that the institutionalization of accounting is both an objective requirement of the time and a mechanism of public pressure at the same time. Its assignment to one category or another is determined by the existing needs, the branch of the national economy and the results that can be obtained.

The paper aims to analyze the methodological issues that exist in the field of public finance audit, and find ways to solve them on the example of Ukraine. The methodological basis of the study is the analysis of scientific publications, regulations, standards; best practices analysis; retrospective analysis of ACU’s performance indicators; content analysis of reports on the results of audits; method of logical generalization and systematization in formulating conclusions and recommendations. The study found that an important role in maintaining the functions of the SAI in society is played not only by the fact of auditing public finances, but also its methodology, including compliance with INTOSAI standards and building confidence in its results. The recommendations concern the need to: conduct financial audits of all major administrators of budget funds in accordance with the requirements of INTOSAI standards; ensure the timeliness of financial audits, the results of which should be published together with the financial statements; assessment of the skills of the ACU’s specialists performing financial audits to plan staff training; revise approaches to the interaction of the ACU’s auditors with internal audit departments to support the development of the internal audit function in the public sector; establish a quality control system according to the requirements of ISSAI 140; revise the approaches to the implementation of public finance reform on the transition to the application of the principle of accrual in accounting. Implementation of the recommendations will strengthen the role of the Accounting Chamber in society by increasing the credibility of its audits and their importance for improving the efficiency of public administration.

The article is aimed at studying the main features of institutions of professional pre-higher education (colleges) as structural subdivisions of higher educational institutions and the peculiarities of their financial provision, as well as developing proposals for its optimization and accounting display, including in the direction of development of sources that are viewed as a structural subsystem of the financial mechanism. As a result of the study, the need to optimize the financing of education and its further development is proved. On the example of institutions of professional pre-higher education, the problem of reducing the number of applicants for education and educational institutions is identified, which negatively affects the level of supplying the Ukrainian labor market with specialists. The connection of the level of financing with the State policy on the development of education in Ukraine and the use of a new budget mechanism in this area, which stipulates the transfer of a number of pre-higher educational institutions to financial provision from local budgets, is determined. A significant impact on the functioning of pre-higher education on the part of the adopted Law of Ukraine «On Pre-Higher Education» is identified, which, among other things, defines the possibility of not only budgetary support, but also funding at the expense of other sources that are not prohibited by law, with the obligatory observance of the principles of targeted and effective use of funds, publicity and transparency in decision-making. The authors examine the problems that have occurred in the system of professional pre-higher education and it is concluded about absence of a comprehensive, scientifically based program of financial provision for the activities of educational institutions, which would create a financial basis for the strategic development of pre-higher education in Ukraine in the context of globalization and informatization of society. In its development, it is proposed to take into account all possible sources of financing, as well as to improve the accounting system in the direction of separate display of its revenues in the context of relevant sources and to form a working plan of accounts accordingly. The expediency of applying such a form of financing of social projects and target programs of educational institutions as fundraising, which represents a specially organized process of gathering monetary means for the implementation of projects of non-profit organizations, is substantiated. Financial provision of colleges based on fundraising can be carried out using instruments such as grants or payment for services on a contractual basis. Innovations in financing affect their accounting, and this issue is currently under-researched. Therefore, research on the issues of improving both the synthetic and the analytical accounting of financial provision from various sources, as well as the development of a system of documentary support of fundraising relations between counterparties, are perspective.

Introduction. The new financial support mechanism defined by the relevant laws of Ukraine, the introduction of national accounting standards and a chart of accounts for the public sector, decentralization and other transformation processes have significantly influenced both the education financing system and the organization and methodology of accounting. But the desire to improve these systems currently does not fully correspond to the existing realities and requirements, including modern management. The purpose of the article is to study the mechanism for the formation and use of financial support for educational institutions - colleges in the context of organizational and accounting aspects, as well as the development of proposals for their clarification and improvement (including accounting policy). Methods (technique). The study uses general scientific methods, including theoretical generalization and analysis - to identify the specifics of financing educational institutions in the context of transformational changes, modeling - in order to form an effective financing mechanism and develop accounting policies to regulate alternatives that exist in the financial provision of educational institutions. Results. According to the results of the study of the current legislation, it was established that financial support of state institutions of professional higher education is carried out at the expense of the state (or local) budget on the basis of a state (or regional) order for payment for training services. There is also the possibility of financing from other sources not prohibited by law, with the obligatory observance of the principles of targeted and effective use of funds, publicity and transparency of decision-making. Based on the results of the research, a model of financial support for educational institutions was built, taking into account additional sources of funding, which are divided into external and internal, and also justified recommendations for the development of accounting policies for their reflection in accounting.

Реформування обліку в державному секторі супроводжується потребою вирішення проблемних питань, пов’язаних з ідентифікацією, оцінкою та обліковим відображенням таких специфічних активів суб’єктів як основні засоби та музейні фонди. Наявність прогалин в обліку й контролі таких активів негативно позначається на раціональності витрачання бюджетних коштів, що знижує ефективність функціонування бюджетних установ. У статті пропонується теоретичне обґрунтування можливостей розвитку й удосконалення облікового відображення музейних фондів з урахуванням досвіду обліку основних засобів державного сектору, обґрунтовується підхід до процедури оцінки й визнання таких цінностей (предметів), системи документування та схеми їх надходження в установу. Для досягнення комплексності в питаннях підвищення ефективності використання музейних фондів в процесі діяльності розглянуто питання організації та здійснення контролю названих цінностей з виокремленням завдань і способів їх реалізації. Пропозиції базуються на аналізі управлінських запитів і викликів, наявних у сучасних умовах функціонування бюджетних установ. В основу дослідження покладено правила, принципи й процедури обліку та контролю, що складають базу їх організації, методології і практики й використання яких дозволяє систематизувати та узагальнити рекомендації щодо структури й порядку облікового та контрольного процесу за основними засобами і музейними фондами в державному секторі. До таких методів відносяться: критичний аналіз законодавчих положень, оцінка чинних систем обліку та контролю шляхом моніторингу рівня забезпечення управлінських запитів, узагальнення позитивного досвіду і моделювання їх удосконалених структур. Результатом розробленого підходу є пропозиція щодо системи оцінки музейних фондів, структури облікової та контрольної систем, які в своїй концептуальній основі орієнтуються на оптимізацію облікового й контрольного процесів і їх документального забезпечення, що загалом призведе до раціоналізації та ефективності використання основних засобів і музейних фондів у державному секторі.