The content and essence of capital of modern economic agents, its role in their operating performance are considered. The problems of capital quantification and management in post-industrial economy are developed.

Dynamic development of modern entities in information and knowledge economy is associated with the usage of intangible factors of functioning. It is components of intangible capacity that form information and intellectual resource of the enterprise, determine its competitive position in the market and are the key to efficient operations and the main factor in the formation of its value. However, many components of these informational and intellectual resources often cannot be clearly identified and objectively measured. For this reason, the existing accounting principles provided by almost all systems of standardization, do not imply the recognition and reflection in accounting and financial reporting of significant amount of information and intellectual assets, mainly internally generated. These arguments largely explain the gap between the market and the book capitalization of modern companies, especially high-tech ones. For public companies whose stocks are quoted on equity markets, the value of unidentifiable intellectual assets (capital) can be set by assessing the value differences determined on the basis of market mechanisms. For other operating entities it is impossible to formalize the internally generated information and intellectual capacity in any way. This is achievable only in cases of merger, acquisition or takeover of a business (the so-called M&A agreements), when the difference between the market value of a business and its book value is taken by the buyer on its balance sheet in the form of goodwill. In fact, goodwill has appeared to be almost the only mechanism of recognizing the value of unidentified information and intellectual assets (capital) in enterprise's value formalized in public financial reporting. The need for public representation of internally generated information and intellectual capacity of companies determines the timeliness of the research related to modern developments in accounting.

Financial reporting is one of the main tools for providing information to market agents about business performance and financial position of corporations. The current format of financial reporting envisaged by the international and national standardization systems and other mandatory documents limits the possibility of complete and objective representation of corporations' economic potential. The major deficiencies of the current format of financial reporting include the inability of faithful representation of intangible factors of corporations' economic potential, as well as ignoring capital obsolescence due to the high level of dynamism of economic development. The article presents the conceptual and methodological approaches to address the above problems. The application of intellectual capital maintenance concept in financial reporting framework permits to formulate methodological guidelines for adequate representation of intangible component of corporation economic potential on the balance sheet. The methodological approaches to moral depreciation of fixed capital disclosure in financial reporting, based on the provisions of organic balance sheet theory, are substantiated.

The article demonstrates a factor model of due performance of all norms and rules by officials in a governmental body. It singularizes the following basic indices of the factor model: index of official's adherence to rules and norms and performance of them; index of adherence to rules and norms and performance of them during inspection in a governmental body by an employee of an organization, performing the inspection; index of safety of governmental bodies, covering the whole of statistic reporting regarding violations of this governmental body. It substantiates the opportunity of using the factor model for assessment of governmental officials' activity results.

Стабільність фінансових відносин є однією з умов сталого економічного розвитку та створення умов для зростання матеріального виробництва, розвитку невиробничої сфери та підвищення зайнятості, поліпшення соціально-економічних умов населення. Доцільність розроблення практичних рекомендацій щодо підвищення ефективності наявних фінансових відносин в Україні та їх узгодження з процесами, що відбуваються в реальному секторі економіки, визначають актуальність дослідження. Мета роботи - визначення основних принципів та уточнення показників для вимірювання стабільності фінансових відносин і на цій підставі оцінка стабільності фінансових відносин в Україні. Дослідження спрямоване на формування практичних рекомендацій щодо підвищення ефективності наявних фінансових відносин в Україні та їх узгодження з процесами, що відбуваються в реальному секторі економіки. Доведено, що стабілізація фінансових відносин формулюється як процес досягнення стану балансу та рівноваги на ринку фінансових ресурсів на високому (достатньому) рівні попиту та пропозиції. Окреслено методологічні, теоретичні, нормативні та узагальнені підходи до визначення стабільності фінансових відносин. Оцінка факторів, що впливають на стабільність фінансових відносин, здійснюється на етапі формування фактичного ВВП (як основи фінансових відносин), формування первинних доходів і формування валового наявного доходу інституційних секторів щодо ВВП. Виявлено потенційні ризики дестабілізації фінансових відносин в Україні. Окреслено системні параметри раннього попередження нестабільності на підставі визначення ключових макрошоків стабільності фінансових відносин. Одним із найбільших чинників, що сприяють економічному розвитку, є стабілізація фінансових відносин - сукупність параметрів, факторів і заходів для досягнення оптимальної рівноваги фінансових ресурсів. Подальші дослідження будуть вивчати шляхи стабілізації фінансових відносин в Україні.

There are growing risks in the conduct of financial and economic activities by economic agents in the conditions of the modern economy, and because a reliable information base is needed both for management purposes and for market counterparties regarding the means actually available at an enterprise to overcome the risk of loss (reduction) of capital. Accounting and public reporting is the only tool that provides information in formalized data on the size of the reserve and insurance potential established by an entity. However, there are a number of problematic issues in modern theory and practice regarding the objective display of reserve and regulatory objects in the accounting and their provision in the public financial (corporate) reporting that actualize the multi-vectoral research both in the subject area of knowledge and in the system of interdisciplinary researches. The hypothesis of this research is the assumption of elaboration in past developments, including Western Ukrainian scholars, relevant to the modern theory and practice of ideas that can objectively be considered appropriate for the improvement of modern accounting of capital reserves, a means to enhance the validity of managerial decisions to a more adequate information provision. The article analyses the historical stages of the development of reserve and regulatory objects of accounting, evaluates the fundamental principles of the formation of accounting reserves in different accounting concepts in the evolutionary aspect by distinguishing the relevant ones among them for modern research. The scientific legitimacy of the ways and approaches proposed in this article to improve the conceptual foundations of the reservation system in modern accounting rests upon the use of historically formed ideas and is based on the following approaches: it is argued that accounting tools are an important component of any paradigm of reserve management, the only formalized information tool for disclosing the real state of the security of the capital employed by an enterprise; the formation of reserves is a consequence of one of the principles of accounting - the assumption of continuity of an enterprise, embodied in the modern concept (paradigms) of sustainable development. Using general scientific and interdisciplinary methods of cognition, traditional methods for historical-analytical analysis (historical and retrospective, historical and comparative methods) and the techniques special for the sphere of accounting, the theoretical generalization was conducted of systematic approaches to organization of computational practise, evolutionary disposition of reserve and regulatory articles in accounting system and their characteristic positioning in separate accounting concepts and theories. A separate component of the study is the historiographical analysis and assessment of accounting reservation in unexplored works of Western Ukrainian theoreticians and in the practice of accounting. On the basis of the performed exploration, the following reasoning was provided regarding the author's conclusions about the appropriateness of the use of certain aspects of the historical developments in respect of regulatory principles in modern norms and regulation in any system of accounting standardization and the suggestions were substantiated about ways to adapt public accounting and financial reporting needs of modern economic conditions. On the basis of the received results, the expediency of use of approaches and techniques of organic and econometric balance theories was substantiated for the development of modern accounting reserve and regulatory objects, which confirms the relevance of research of such direction in general, and of this one in particular.

Drawbacks of the basic principles of management of financial and economic potential in the national platform are defined. The mechanism of approximation of modern concepts of financial management of the economic potential is specified and proved. The analysis of principles and tools in the systems of financial management of the intangible potential (intangible assets, brand, customer equity, inner generated goodwill) is carried out and possibilities of their implementation in Ukrainian enterprises are assessed. Author's opinion regarding the key objects of the financial management of business reputation, intangible assets, and market constituent of the aggregate capital of the enterprises of the national economy is presented, algorithms to measure the intangible constituent of the enterprise value for administrative purposes have been formulated.

In this article, conceptual frameworks and practically used regulating instruments, methods and mechanisms of state regulation of strategic development of public interest enterprises of the national economy are summarized and analyzed. The matter of concepts, which form specifically directed towards strategic development of bodies of state administration in modern world's usage, are evaluated from the perspective of Ukrainian economy. Efficiency of particular methods and instruments of state mechanisms are evaluated from the standpoint of their permanent influence on the efficiency of the nationwide processes of prolonged economic growth and the achievement of economic entities of both capabilities of competitive ability and investment prospects. The hypothesis of the research is the assumption that the use of a foreign experience in developing of modern theoretical and conceptual, and applied designs will facilitate the development of adjusting instruments for Ukrainian economy to influence strategic development of sectors of national economy and of public interest enterprises. In this article, main problems are analyzed and the ways of formation of adaptive state regulation and management of strategic prospects of economic patterns development in the context of worldwide market of capitals and investments are suggested. It can guarantee their capability growth and consolidate their strategic positions of Ukrainian economy. The system of state leverages are notionally studied in a sole context with a goal-directed corporate management and argued that such a context will provide creation of coordinated economically-financial mechanism and selection of the instruments to increase the efficiency of state regulation of strategic development of national enterprises.

The issues of efficiency and rational organization of the civil service as an object of research of domestic and foreign scientists and practitioners, international non-governmental organizations are considered. Key factors of influence of the global and national social environment are analyzed with the emphasis on their influence on the level of effective functioning and construction of the civil service system. The criteria of openness, transparency, professionalism, efficiency and modernization for establishing ways of adaptation of national state institutions to European standards and improving the level of efficiency of public administration are evaluated. The main problems are revealed in the article and some aspects of forming of adaptive state administration which efficiency of functioning will provide growth of capacity and consolidation of strategic positions of economy of Ukraine will be offered, will increase opportunities for social requests of the population. On the basis of the defined systematic methodology for this research and selected methods and tools, some aspects of forming a system of criteria that can objectively evaluate and improve the effectiveness of the functioning of the public service in the public administration system are proposed.

Стабільність фінансових відносин є однією з умов сталого економічного розвитку та створення умов для зростання матеріального виробництва, розвитку невиробничої сфери та підвищення зайнятості, поліпшення соціально-економічних умов населення. Доцільність розроблення практичних рекомендацій щодо підвищення ефективності наявних фінансових відносин в Україні та їх узгодження з процесами, що відбуваються в реальному секторі економіки, визначають актуальність дослідження. Мета роботи - визначення основних принципів та уточнення показників для вимірювання стабільності фінансових відносин і на цій підставі оцінка стабільності фінансових відносин в Україні. Дослідження спрямоване на формування практичних рекомендацій щодо підвищення ефективності наявних фінансових відносин в Україні та їх узгодження з процесами, що відбуваються в реальному секторі економіки. Доведено, що стабілізація фінансових відносин формулюється як процес досягнення стану балансу та рівноваги на ринку фінансових ресурсів на високому (достатньому) рівні попиту та пропозиції. Окреслено методологічні, теоретичні, нормативні та узагальнені підходи до визначення стабільності фінансових відносин. Оцінка факторів, що впливають на стабільність фінансових відносин, здійснюється на етапі формування фактичного ВВП (як основи фінансових відносин), формування первинних доходів і формування валового наявного доходу інституційних секторів щодо ВВП. Виявлено потенційні ризики дестабілізації фінансових відносин в Україні. Окреслено системні параметри раннього попередження нестабільності на підставі визначення ключових макрошоків стабільності фінансових відносин. Одним із найбільших чинників, що сприяють економічному розвитку, є стабілізація фінансових відносин - сукупність параметрів, факторів і заходів для досягнення оптимальної рівноваги фінансових ресурсів. Подальші дослідження будуть вивчати шляхи стабілізації фінансових відносин в Україні.

There are growing risks in the conduct of financial and economic activities by economic agents in the conditions of the modern economy, and because a reliable information base is needed both for management purposes and for market counterparties regarding the means actually available at an enterprise to overcome the risk of loss (reduction) of capital. Accounting and public reporting is the only tool that provides information in formalized data on the size of the reserve and insurance potential established by an entity. However, there are a number of problematic issues in modern theory and practice regarding the objective display of reserve and regulatory objects in the accounting and their provision in the public financial (corporate) reporting that actualize the multi-vectoral research both in the subject area of knowledge and in the system of interdisciplinary researches. The hypothesis of this research is the assumption of elaboration in past developments, including Western Ukrainian scholars, relevant to the modern theory and practice of ideas that can objectively be considered appropriate for the improvement of modern accounting of capital reserves, a means to enhance the validity of managerial decisions to a more adequate information provision. The article analyses the historical stages of the development of reserve and regulatory objects of accounting, evaluates the fundamental principles of the formation of accounting reserves in different accounting concepts in the evolutionary aspect by distinguishing the relevant ones among them for modern research. The scientific legitimacy of the ways and approaches proposed in this article to improve the conceptual foundations of the reservation system in modern accounting rests upon the use of historically formed ideas and is based on the following approaches: it is argued that accounting tools are an important component of any paradigm of reserve management, the only formalized information tool for disclosing the real state of the security of the capital employed by an enterprise; the formation of reserves is a consequence of one of the principles of accounting - the assumption of continuity of an enterprise, embodied in the modern concept (paradigms) of sustainable development. Using general scientific and interdisciplinary methods of cognition, traditional methods for historical-analytical analysis (historical and retrospective, historical and comparative methods) and the techniques special for the sphere of accounting, the theoretical generalization was conducted of systematic approaches to organization of computational practise, evolutionary disposition of reserve and regulatory articles in accounting system and their characteristic positioning in separate accounting concepts and theories. A separate component of the study is the historiographical analysis and assessment of accounting reservation in unexplored works of Western Ukrainian theoreticians and in the practice of accounting. On the basis of the performed exploration, the following reasoning was provided regarding the author's conclusions about the appropriateness of the use of certain aspects of the historical developments in respect of regulatory principles in modern norms and regulation in any system of accounting standardization and the suggestions were substantiated about ways to adapt public accounting and financial reporting needs of modern economic conditions. On the basis of the received results, the expediency of use of approaches and techniques of organic and econometric balance theories was substantiated for the development of modern accounting reserve and regulatory objects, which confirms the relevance of research of such direction in general, and of this one in particular.

Drawbacks of the basic principles of management of financial and economic potential in the national platform are defined. The mechanism of approximation of modern concepts of financial management of the economic potential is specified and proved. The analysis of principles and tools in the systems of financial management of the intangible potential (intangible assets, brand, customer equity, inner generated goodwill) is carried out and possibilities of their implementation in Ukrainian enterprises are assessed. Author's opinion regarding the key objects of the financial management of business reputation, intangible assets, and market constituent of the aggregate capital of the enterprises of the national economy is presented, algorithms to measure the intangible constituent of the enterprise value for administrative purposes have been formulated.

In this article, conceptual frameworks and practically used regulating instruments, methods and mechanisms of state regulation of strategic development of public interest enterprises of the national economy are summarized and analyzed. The matter of concepts, which form specifically directed towards strategic development of bodies of state administration in modern world's usage, are evaluated from the perspective of Ukrainian economy. Efficiency of particular methods and instruments of state mechanisms are evaluated from the standpoint of their permanent influence on the efficiency of the nationwide processes of prolonged economic growth and the achievement of economic entities of both capabilities of competitive ability and investment prospects. The hypothesis of the research is the assumption that the use of a foreign experience in developing of modern theoretical and conceptual, and applied designs will facilitate the development of adjusting instruments for Ukrainian economy to influence strategic development of sectors of national economy and of public interest enterprises. In this article, main problems are analyzed and the ways of formation of adaptive state regulation and management of strategic prospects of economic patterns development in the context of worldwide market of capitals and investments are suggested. It can guarantee their capability growth and consolidate their strategic positions of Ukrainian economy. The system of state leverages are notionally studied in a sole context with a goal-directed corporate management and argued that such a context will provide creation of coordinated economically-financial mechanism and selection of the instruments to increase the efficiency of state regulation of strategic development of national enterprises.

The issues of efficiency and rational organization of the civil service as an object of research of domestic and foreign scientists and practitioners, international non-governmental organizations are considered. Key factors of influence of the global and national social environment are analyzed with the emphasis on their influence on the level of effective functioning and construction of the civil service system. The criteria of openness, transparency, professionalism, efficiency and modernization for establishing ways of adaptation of national state institutions to European standards and improving the level of efficiency of public administration are evaluated. The main problems are revealed in the article and some aspects of forming of adaptive state administration which efficiency of functioning will provide growth of capacity and consolidation of strategic positions of economy of Ukraine will be offered, will increase opportunities for social requests of the population. On the basis of the defined systematic methodology for this research and selected methods and tools, some aspects of forming a system of criteria that can objectively evaluate and improve the effectiveness of the functioning of the public service in the public administration system are proposed.

In the tutorial the essence and importance of organization and management of social systems security are revealed, the most important components of its security are analyzed. The process of organizing the security of social systems is considered. Special attention is paid to the role of risk, strategic management and financial management in the system of social systems security.