The importance and necessity of financial support for business entities in agriculture is due to the socio-economic and natural features of their operation and world experience in the development of the agro-industrial complex. The amount of state support depends on two main factors: the real need for such support for agriculture; financial capabilities of the state. The article considers the finances of the enterprise as the basis of the financial system of the country, as they significantly affect its financial condition, which requires improving the financial performance of economic entities of all forms of ownership in all areas of the agricultural sector. The finances of enterprises in various industries have certain general and specific features that must be taken into account when developing strategic plans. A common feature of corporate finance is that they express a set of economic (monetary) relations associated with the distribution of the value of gross domestic product. Specific features of corporate finance express monetary relations, which depend on the primary distribution of the value of gross domestic product, the formation and use of monetary income and decentralized funds. The need for state financial support is due not only to economic factors, but primarily to the functionality of agricultural production, which produces not only goods but also indispensable public goods (services) of a non-commercial nature, the most important of which are food security, economic conditions of rural population, peasant recovery, maintaining ecological balance, biodiversity conservation, sustainable development and poverty reduction.
Keywords: Financial resources, socio-economic processes, strategic priorities, agricultural sector, state financial support, financial regulation, budget investment.
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The article was received 23.08.2020