The purpose of this article is to deepen the analysis of theoretical and practical foundations of pension insurance for rural population, to substantiate its further reform and development. Theoretical aspects of pension insurance have been analyzed according to different scientific opinions of both the Ukrainian and foreign scientists, according to which pension insurance is considered a difficult category, and the diversity of its interpretation means that it has not been fully disclosed yet and remains the subject of research. Method. In most countries of the world, the same problems of the pension system as in our country have arisen. But thanks to pension reform, they have achieved successful results. Each country chose its own way of building a pension system based on its own demographic and socio-economic characteristics. However, despite this, the main task of any pension system is to protect against poverty and to provide a pension that can guarantee a decent standard of living for a pensioner. It is proved that to carry out effective pension protection policy in the country it is necessary to continue to study the essence of the concept of "pension insurance", as well as it is important and urgent to find ways to improve the reliability and effectiveness of mechanisms for ensuring the implementation of social guarantees in the pension insurance system. It is noted that insurance came about when humanity realized the danger that the environment hides. With regard to pension insurance, its formation took place in the context of the development of the entire insurance system. Results. The Ukrainian scholars in the field of pensions, exploring the nature and concept of pension insurance at the current stage of development, have determined that pension insurance is based on two important principles: the principle of solidarity and the principle of personal responsibility, also scientists focus on the principles put forward by the works on social protection of the population by the International Labour Organization, which are defined in the adopted Conventions of this organization. Value/originality. Analyzing the theoretical nature of pension insurance, one can determine that the essence of the social nature of pension insurance lies in the social protection of persons who have reached retirement age due to disability or loss of a breadwinner, pension insurance provides social security with minimal social security, approved by the International Labour Organization for the payment of pensions. Retirement insurance is also considered to be a complex category, and its diversity of treatment means that it is has not fully disclosed yet and remains a subject of study.

Фурсова В.А. кандидат экономических наук, доцент, доцент кафедры финансов Национального аэрокосмического университета имени Н.Е. Жуковского «Харьковский авиационный институт» Диденко Ю.Ю. кандидат экономических наук, доцент, доцент кафедры экономики и права Харьковского гуманитарного университета «Народная украинская академия»

Introduction. In a market economy, the control system is considered as an important tool for the successful activity of an enterprise. That is why the analysis of modern definitions of the “control” concept based on various key features together with the identification of their peculiarities is especially important and will help to identify the main ways to establish and to improve an effective controlling system. The purpose of the paper is to justify the theoretical aspects of the concept of control over the financial and economic activities of the enterprise. Results. The article is devoted to the investigation of the theoretical aspects of the concept of control over the financial and economic activities of an enterprise. Based on the systematization of the views of most authors, it was found that today there is no universally accepted definition of the concept of control over the financial and economic activities of an enterprise. Most researchers consider the concept of control based on different key features. As a result of a critical analysis of modern researches, the authors identified a set of advantages and disadvantages in the reviewed concepts of control over the financial and economic activities of an enterprise. According to the results of the study, it is determined the need for considering control over the financial and economic activities of an enterprise as a special scientific concept according to the research method of its specific subject. Conclusion. The economic content, the subject and the method are the common ground that unite all types of financial and economic control. However, each of these components, in its turn, has its own field of application and own specifics, which determine the classification of financial and economic control into types depending on its subjects. The variety of definitions of the concept of control shows the importance and at the same time the complexity of the reviewed concept. The main differences in the definitions of control are focused on the features of its types, since their characteristics make it possible to highlight the signs of a particular case, as well as the control itself. The generalization and systematization of the theoretical foundations on this issue has its practical value and will help to identify the main ways to improve and establish an effective control system.