The article is aimed at determining theoretical views on processes of financial and environmental management of the agricultural sector. It analyzes the financial and environmental management of the agricultural sector of the economy, including the assessment of components of air, water, forest and land resources, crop and livestock production. The authors substantiate the system of ensuring the balanced development of the agricultural sector and examine measures to motivate the organization of eco-friendly agricultural production. The analysis of pollutant emissions into the atmosphere from stationary sources of pollution in Ukraine for 2017-2021 showed that the largest sources of pollution into the atmosphere in Ukraine for 2017-2021 were sulfur dioxide (25.7% in 2021), carbon monoxide into the atmosphere in Ukraine for 2017-2021 (31.4% in 2021) and methane (20.3% in 2021). The article defines the ways of state support for the agricultural sector of the economy and outlines the main principles of the agricultural sector development strategy. The revealed positive impact of the agricultural sector on the environment is ensured by two factors: financial and environmental responsibility manifested through management decision-making measures and financial and environmental motivation manifested through material, social and environmental values of the agricultural producer, consumer and society as a whole.