Currently, in all regions of Republic of Belarus much attention is paid to improving the functioning of agricultural enterprises. Due to the fact that their level of liquidity and profitability to a large extent becomes dependent on the current state of the state food market, its ability to meet the needs of legal entities and the population and the ability to purchase high-quality agricultural products have a great influence on agricultural export growth indicators and dependence countries from food imports. In view of this, the concepts of financial results and their role in the development of the activities of an agricultural enterprise are disclosed in this article. The relevance of the topic of this study is due to the fact that at this stage of the development of agriculture in the Republic of Belarus, not only a significant amount of state assistance to agricultural enterprises plays an important role, but also an increase in the efficiency of the agricultural enterprises themselves, an increase in their added value and their products.

Investing in the agricultural sector of the economy largely depends on how quickly the investments made will pay off. Private business, first of all, will invest in the agricultural business in the presence of a low cost and high quality of products. The longer the payback period of the investment, the less likely it is that it will be implemented in practice. Investments are an important source of expanding agricultural production. They enable the agricultural enterprise to carry out technical re-equipment and implement effective environmental and resource-saving technologies. State support for agriculture can consist in the development of transport infrastructure in rural areas, improving the quality of life in rural areas and increasing the labor potential of rural residents. One of the main goals of state support for agriculture is to create favorable conditions for attracting private investors to this industry. Investment activities in agriculture can be focused on improving the fertility of land resources used in agricultural production. The authors consider it expedient to provide the Central Bank with preferential conditions for commercial banks to reduce the cost of loans issued to agricultural enterprises.

Financial indicators play an important role in the management of an agricultural enterprise. the tasks of the management of the agricultural enterprise are to control the efficiency of employees and maintain the financial stability of the enterprise. In this paper, the problem of ensuring effective management of an agricultural enterprise was investigated. The activity of an agricultural enterprise depends on the influence of external factors: political and legal, technical and economic, ecological and economic, demographic, socio-cultural. We studied the question of how to take into account the influence of variable external factors in the management of an agricultural enterprise. Traditional methods based on financial analysis data, in our opinion, do not fully reflect the situation in the agricultural enterprise. International management accounting standards are optional, but they allow for the use of more flexible indicators in management accounting that take into account the activities of a particular agricultural enterprise. This will facilitate short - and medium-term planning at the agricultural enterprise and facilitate the achievement of the enterprise’s tactical and strategic goals.

Аннотация. В течение последних 35 лет длится реформирование экономики Китая. За это время, благодаря взвешенной и последовательной политике реформ, Китай превратился в мощную индустриальную страну, экономика которой занимает второе место в мире по объему ВВП. На сегодня основными факторами роста экономического потенциала Китая является экспортная стратегия, гигантские инвестиции в основной капитал, увеличение затрат на развитие инновационной сферы, интенсивное развитие наукоемких производств и рациональное использование человеческого потенциала. Основываясь на оценке социально-экономических показателей КНР и показателей мировой экономики, выделены и проанализированы основные приоритеты и перспективные направления дальнейшего экономического роста. Ключевые слова: экономика Китая, особенности и факторы экономического развития, прямые инвестиции, инновационная сфера, человеческий потенциал.

Аннотация. В статье предпринята попытка выявления особенностей корпоративного управления в украинских и китайских организациях на основе законодательства обеих стран. Проведен сравнительный анализ моделей корпоративного управления по ряду выделенных характеристик-участники, мониторинг деятельности, структура владения акциями, законодательная база, структура управления компанией, раскрытие информации. Ключевые слова: особенность, модель, корпоративное управление, собрание акционеров, наблюдательный совет, совет директоров, исполнительный орган.