Активи, що підприємство придбало чи самостійно виготовило та утримує для подальшої переробки або іншого споживання у ході нормального операційного циклу, називаються виробничими запасами, які займають важливе місце в діяльності підприємства. Показники фінансового стану кожного підприємства залежать від достовірної оцінки та правильного відображення їх в обліку, на підставі чого приймаються управлінські рішення. Тому точність рішень, прийнятих управлінським персоналом, виходячи з аудиторських звітів, напряму залежить від обраної методики аудиту запасів. Також у теперішніх умовах розвитку бізнесу особливої уваги набуває питання аудиту суб’єктів господарської діяльності. Аудит має торкатися всіх процесів діяльності, в тому числі й виробничих запасів. Метою аудиту запасів є отримання достатніх і належних доказів за умови, що облік запасів ведеться відповідно до законодавчих та нормативних вимог, а також підтвердження відповідності інформації, поданій у фінансовій і податковій звітності, всім суттєвим аспектам. На сьогоднішній день існують загальноприйняті методики аудиту запасів підприємства, але жодна з них не є досконалою. Дана стаття присвячена вивченню функцій, основних аспектів та порядку проведення аудиту виробничих запасів. Обгрунтовано теоретичні засади методики проведення аудиту запасів: етапи, методи та методичні процедури, що в сукупності формуватиме ефективність аудиту. Встановлено, що програма перевірки доречна для ефективного розподілу роботи всієї аудиторської групи і для контролю над перебігом аудиторської перевірки з боку керівництва аудиторської фірми. Зроблено висновок, що основним призначенням аудиту виробничих запасів можна вважати допомогу клієнту ідентифікувати основні недоліки в обліку виробничих запасів та можливість запобігти їхньому виникненню, що в результаті призведе до покращення фінансового стану підприємства.

Introduction. The state tax policy is one of the most important parts of the state’s economic policy, as it has a direct impact on the state of the national economy and the quality of life of citizens. The tax policy of enterprises is primarily aimed at ensuring the development of the domestic market, strengthening the competitiveness of Ukrainian enterprises and stimulating entrepreneurial activity.The study of the construction of the state and tax policy of enterprises is a very urgent task, since it has a direct impact on the economic development of the country and the quality of life of its citizens. Research in the field of reforming the tax system, which includes simplifying tax payment procedures, reducing the tax burden for business and ensuring the efficient use of public financial resources, is particularly important. The study of the construction of the state tax policy and the tax policy of enterprises is a very important task, as it helps to stabilize the economic condition of the enterprise.Purpose. The purpose of the article is to systematize theoretical approaches in the construction of state tax policy and tax policy of enterprises and to develop mechanisms of tax regulation.Methods. To achieve the goal defined in the research, general scientific methods are used: induction and deduction, analysis and synthesis (to systematize the current theoretical foundations of tax policy building models); functional and statistical analysis, analogy, systematization, formalization, generalization, comparison, optimization, argumentation, logical methods (for developing directions for improving tax policy).Results. The main approaches that consider the definition of «tax policy» are studied, namely: macroeconomic, microeconomic, strategic, financial and social approaches. The principles on which the tax policy is based have been systematized and the levels of the tax policy of Ukraine have been detailed. The ratio of types and models to tax policy is given.Discussion. Prospects for further research consist in finding new directions for the development of tax policy, development and implementation of promising methods and models of the effectiveness of the use of the taxation system in Ukraine.

Abstract. The use of various electronic gadgets and Internet communication has accelerated the company development in various areas of its activities, including in terms of accounting. The tools of accounting and the peculiarity of blockchain technologies use in the field of accounting for the increase of its efficiency and errors prevention are considered in the article. In addition to this, the structure of these technologies, the basic principles of work are described, and also advantages and lacks are analyzed. It is given to determine the possibility of using companies that use the locking system in the accounting system. Blockchain technology is known and especially important. In recent years, it has proven its effectiveness in increasing the profits of companies that use it. This technology allows to significantly reduce the costs of companies, especially those that are participants in the stock market, and maintain high stability and strengthening of market positions. You can use it to reduce data processing resources and increase the number of information flows. Companies that use the blockchain system in the accounting field are revealed. One of the leading companies that uses this technology in Ukraine is Nexia DK. The advantage of using blockchain technology is that it allows a company to record both sides of a transaction simultaneously in a shared real-time ledger, rather than simply storing verified records of financial transactions in separate privately created databases or ledgers. Blockchain technology is also used by the international company Nestle in the field of trade, through which retailers, logistics companies and manufacturers can track goods as they move along their supply chain. Keywords: digital economy, blockchain, automation, artificial intelligence, accounting and control. JEL Classification М41, М42, О33 Formulas: 0; fig.: 3; tabl.: 0; bibl.: 12.

Modern theoretical and applied principles of digitalization and its impact on the information security of enterprises are revealed. The main digital trends that determine the directions of development of accounting and financial reporting. Peculiarities of the Ukrainian economic environment and possibilities of introduction of the means of informatization developed in the world theory are analyzed. The mechanisms of large-format automation of financial reporting processes and the use of document flow in the activities of Ukrainian enterprises are studied. The hypothesis of this study is the assumption of the positive impact of digital technologies in the reporting of socially significant Ukrainian enterprises. The study used general and specific research methods, namely: the method of systematic analysis of domestic and foreign experience in the digital economy to justify a systematic approach to the study of phenomena and processes of building a new paradigm of interaction of economic agents; dialectical method for studying the genesis of the digital economy as a defining trend of modern global socio-economic development; method of induction to determine the factors influencing the environment of digitization of accounting information; the grouping method provided systematization of factors influencing the development of digitization processes, etc. It is substantiated that digitalization as an environment for economic processes and operations will lead to changes in methodological tools of accounting and virtualization of accounting processes.

Modern transformational changes occurring in the socio-economic life of countries are conditioned by the evolution of information and communication technologies, the deployment of globalization, decentralization, the strengthening of the openness policy and the increase of efficiency of use and hence the transition from a bureaucratic model of government to a consensus model, a built model. implementation of entrepreneurial management mechanisms in providing social services to the population actualize the need for rethinking and justification the structure of public finance in the new environment. On the basis of systematic analysis, the theoretical aspects of «public finances» are revealed in the article, their structure is substantiated and the necessity of application in scientific circulation as an important dominant of civil society is proved. It is emphasized that the essential characteristics of this definition are revealed by the existence of financial and economic relations between the population, the state, other public institutions and economic entities regarding the formation, distribution, and use of public funds to meet the public needs of the population. It is shown that the structure of public finances is formed by state and local finances, finances of communal enterprises and state corporations, finances of enterprises and organizations of communal ownership, extrabudgetary trust funds and public funds. Among the dominant features of public finances in the context of modern transformations are transparency and imperative character. It has been argued that the vector of public finance reform must continue to be decentralization, which, in addition to the redistribution of resources and powers, should promote the extension of the financial powers of local governments, increase the transparency of both public and local finances, and raise public accountability. the public sector and improving the quality of life of the population.

In the context of a systemic banking crisis in Ukraine, the financial mediation vacuum on redistribution of funds instead of banks would have to fill the non-bank financial market. At the same time, those expectations and preconditions regarding the development of the non-bank financial market in Ukraine The goal of research is to analyze the trends, problems of the development of the non-bank financial market, the theoretical substantiation of the proposals and the development of practical recommendations for improving the existing regulatory requirements that will promote its sustainable development. In accordance with the stated goal, the following research objectives have been formulated: a) to analyze the development trends in the context of financial market entities to distinguish between those financial and credit institutions that are not characterized by progressive development; b) to investigate the legal framework regulating the activities of participants of the financial market, to point out the shortcomings and inconsistencies that do not motivate their development; c) to propose a mechanism for localization of the problem of low level of public confidence to the participants of the financial market. The article presents a statistical and retrospective analysis of the non-bank financial sector development dynamics in Ukraine. The indicators, which have been the most significant changes during the last four years (2014—2017), are revealed, and the problems, which flow substantially on the dynamics of their development, are outlined. The comparative analysis disclosed the problems of the legislative field of Ukraine, which do not support the development of credit unions, insurance companies and sustainable economic development of Ukraine as a whole. Applying the historical method to the EU Directives on the development of individual financial market participants, in particular, credit cooperation, the insurance market, the authors were able to develop proposals for the progressive development of a given segments of the market of financial intermediaries in Ukraine, which will promote the sustainable development of small and medium-sized businesses whose interests banks often ignore or fail to focus on focusing on meeting the financial needs of corporate clients, large business enterprises. Also, in this research, by applying methods of analysis, synthesis of legislative acts, state programs of development of the financial sector of Ukraine, the emphasis was placed on the effectiveness of implementing in the legislative acts of Ukraine mechanisms and standards that would bring domestic normative, legal, organizational and financial requirements closer to the world. , on the one hand, the growth of confidence in the functioning of financial intermediaries and, accordingly, the growth of their resource potential at the expense of domestic sources of filling resource base of another implementation of declared European integration processes in Ukraine.

Реформування системи аудиту в Україні є очевидною, оскільки вона неефективно захищає інтереси суспільства від можливих банкрутств суб’єктів господарювання. Вивчення та примінення зарубіжного досвіду допоможе сформувати ефективну систему аудиторської діяльності в Україні.

Досліджується механізм функціонування системи корпоративного управління та значення бухгалтерського обліку як методологічного інструмента, що забезпечує його ефективне функціонування.

Reformation of the system of audit in Ukraine is obvious, as it uneffective protects interests of society from possible bankruptcies of subjects of menage. Study and priminennya of foreign experience will help to form the effective system of public accountant activity in Ukraine.

The mechanism of functioning of the corporate control and value of record-keeping system is explored as a methodological instrument which provides his effective functioning.