Financial Regulation and Accounting Support for the Activities of Transport Enterprises Under Martial Law

Abstract

The content of the state financial regulation and accounting support of transport enterprises in the conditions of martial law and special state is determined. The characteristics of the State Special Transport Service and its functions in peacetime and in a special period are determined. Direct and indirect methods of state regulation of transport enterprises are systematized, the emphasis is made on financial engineering. The form of matrix is developed, which corresponds the type, owner, sources of financial resources to certain stages of the operational process of transport enterprises. The content of regulatory assets that regulate the activities of the transport complex of Ukraine in wartime is generalized. The peculiarities of the order of budget financing of transport under martial law in terms of reducing the volume of target programs to increase the volume of expenditures of the reserve fund are determined. The role of the extra-budgetary Fund for the Restoration of Destroyed Property and Infrastructure for the post-war reconstruction of Ukraine and its transport sector was defined.