Purpose. Methodological and applied principles deepening, recommendations projecting due to learning organizations building, in order to obtain fundamentally new competitive advantages in a knowledge-based economy. Methodology. The development of theoretical and methodological foundations of learning organizations building should be carried out on the basis of provisions synthesis of neural networks theory and the latest management paradigm with a projection on staff development; theories of personality and its development in activity; sociology, motivation, theory of organization and competitive advantage, chaos theory and synergetic. Findings. Priorities of learning organizations building in a knowledge-based economy is developed is defined. The own vision of learning organization building conceptual bases as a fundamental component of competitiveness management system on the bases of innovative development is formulated. A new understanding of learning organization category essence is proposed. Learning organizations formation principles, which are based on the latest enterprise management paradigm are improved. The study actualizes the value of educational and human capital, as well as proves their impact upon the socio-economic development of the organization. Emphasis is placed at the fact that the activities of learning organization are based on the culture, system and skills of learning. It is proved that the transformation of domestic enterprises into learning organizations will avoid many problems of the nonlinear world picture and accelerate the processes of effective management at each enterprise. Originality. The work develops the conceptual principles of learning organization building, the representation of which is reproduced according to the original conceptual-analytical model in distinguishing its architecture on the basis of innovative development. The model of learning organization is presented, the novelty of which is to systematize and clarify the requirements for the basic elements of the organization and to reflect the relationships between them. The mechanism of creation and use of knowledge of the learning organization is developed. It will increase its competitiveness from the standpoint of strategic approach and expand competitive positions in the market. Practical value. The practical use of scientific developments and recommendations of the authors allows to increase the innovation and efficiency of the national innovation system structure-producing organizations.

Introduction. The scale of raiding and the pace of its spread in the economic system of a particular country are determined by such main factors as: the quality of the legislative framework, which regulates various aspects of the financial activity of economic entities; a mechanism for protecting property rights; the effectiveness of state institutions for the protection of property rights; separation of business from politics; the state of corruption manifestations in the activities of state authorities, especially the judiciary; transparency of privatization processes; the level of development of corporate control in the middle of enterprises; transparency of financial flows of business entities; level of legal culture of business structures. The purpose of the article is to determine the theoretical and applied aspects of the emergence of raiding threats to business structures and to develop an effective mechanism for countering raiding as a component of the strategy for ensuring the financial security of economic entities. Results. The concept of raiding and modern problems of protecting business entities from this phenomenon are studied. The domestic realities of manifestations of raiding and the main objects of raiding attacks in Ukraine are analyzed. Measures to protect against raiding have been disclosed, which should be individual for each economic entity, taking into account the specifics of its activity. Conclusions. Proposals for effective implementation of methods of confrontation, protection of business owners from raider attacks and strengthening of financial security of business entities are substantiated. Since raiding is an acute problem both for business (which takes away corporate rights and assets) and for the state (which loses the opportunity to invest in the development of the economy), it is advisable to oppose this phenomenon by increasing the level of financial security by using the efforts of both business structures, as well as state institutions.

Introduction. The decline in the rate of socio-economic development of Ukraine, caused by a decrease in the effectiveness of state financial policy, the lag of its strategy from the requirements of the time, indicates the presence of complex unsolved problems of public finance management. The system of such management turned out to be unpredictable, especially in the long and medium term. The imbalance of certain elements of the financial mechanism led to a decrease in the quality of the state's performance of its functions. Objectively, society was faced with the task of reforming the public finance management system at all levels of the financial system, while modernizing the financial mechanism of the state and ensuring the achievement of long-term macroeconomic stability. The purpose of the article is to study scientific and methodological approaches to determining the stages, directions and specific components of public finance management, substantiation of modern vectors of reforming this management in the context of modernization of the financial mechanism and financial system of Ukraine. Methods. The study used general and special methods, in particular, dialectical analysis, synthesis, induction and deduction, logical generalization, and formalization. Results. The conceptual approaches to clarifying the essence and general characteristics of public finance management, its goals, objectives, principles and approaches are disclosed. The relationship between the types, stages, directions and components of the public finance management system has been established. The factors that negatively affect the management process are analyzed. The directions of improving the public finance management system in the context of reforming the financial system of Ukraine and the development of the financial mechanism of society are proposed, in particular: strengthening the requirements for maintaining financial discipline in the future; modernization of the system for the formation and distribution of financial resources of the state; creating conditions for ensuring the implementation of state financial plans; ensuring an appropriate level of publicity, transparency and clear accountability in the management of all parts of the financial system of Ukraine. It is proved that the implementation of each of these areas will contribute to improving the efficiency of public finance management in the context of modernization of the financial mechanism and financial system of Ukraine.

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Introduction. Reforming the public finance management system, including modernization of the accounting of financial resources and strengthening the financial security of economic entities in the state sector, is one of the most important problems of the Ukrainian government, as well as domestic scientists and practitioners. The scale of such reformation is very large and diverse. They include all components of the economic system of the state, aimed at minimizing the negative aspects of the current management system, expected risks and cover a wide range of practical actions. This would allow to overcome all the difficulties caused by objective, subjective, internal and external factors and contribute to the integration of the Ukrainian economy into the EU. The purpose of the article is to reveal the modern theoretical, methodological, and practical foundations of modernizing the accounting of financial resources in the state sector in the context of reforming the public finance management system and strengthening the financial security of economic entities, identify positive, negative, and problematic consequences and, based on them, propose development directions and expected implementation results this strategy. Methods. The work uses dialectical, metaphysical, historical, structural-logical, institutional, functional, and behavioral approaches. The research results are obtained through the application of methods of generalization, analysis and synthesis, induction and deduction, comparison, ascent from the concrete to the abstract and from the abstract to the concrete, estimation, prediction, and others. Results. The relationship between the reformation of the public finance management system, the directions of modernization of accounting in the public sector, financial resources and the financial security of economic entities is revealed. The strategic goals of the reform of the public finance management system and ways of realizing these goals are described. The most important stages of modernization of the accounting and financial reporting system in the state sector, its goals, approaches to clarifying the content of financial resources, in particular, in the state sector as an object of accounting, are considered. A significant place is devoted to the characteristics of the financial security of economic entities and the directions of its implementation in the state and communal sectors. The most important expected risks that can prevent the implementation of strategic tasks, as well as positive results that can be obtained as a result of the implementation of systemic measures to reform the public finance management mechanism and its individual components, have been formed. Conclusions. Substantiated are proposals for reforming the directions of modernizing the accounting of financial resources in the public sector in the context of reforming the public finance management system and strengthening the financial security of economic entities. With their effective implementation, they will help accelerate the pace of the country's socio-economic development, improve the living standards of citizens and integrate Ukraine into the European Economic Community, which is the strategic goal of the Ukrainian state.