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The objective of this article is to establish the theoretical and methodological foundations and develop the applied tools for environmental insurance. The research employs a range of methodologies, including dialectical cognition, system and structural analysis, synthesis, integrated approaches, regulatory support, and others. Problem statement. The objective of this study is to elucidate the role of environmental insurance in enhancing environmental safety in the event of accidental environmental pollution. In the case of global disasters, it is challenging to discern whether they have a purely natural or anthropogenic origin. The majority of contemporary disasters are a combination of natural and anthropogenic causes, with the resulting damage being significant and difficult to quantify. In light of these considerations, it becomes evident that environmental insurance assumes a pivotal role in periods of economic turbulence. Methodology. The research is based on the generalisation of the conceptual framework of environmental insurance, the justification of the causes and consequences of the need for environmental risk insurance, and the development of industrial and agricultural production. A regression analysis was conducted on 30 agricultural enterprises, with the parameters of the regression equation determined using a matrix of initial data for correlation and regression analysis of profitability. The results of the study show that accidental environmental pollution due to accidental circumstances causes significant damage. To reduce environmental risks, it is proposed to create a system of environmental insurance, the main prerequisite of which is the principle of cross-border functioning. Results. It has been demonstrated that environmental risk insurance represents a valuable instrument for guaranteeing environmental security. It is evident that in the event of unforeseen circumstances, the potential for significant accidental environmental pollution necessitates the implementation of environmental insurance to ensure the attainment of environmental safety standards for all participants. Practical implication. The findings of the study, including its recommendations, are of practical interest and may be recommended for implementation in the practice of insuring agricultural enterprises against environmental risks. Value / Оriginality. The fundamental premise of environmental insurance for agricultural enterprises is to enhance the existing framework and substantiate the operational mechanism for environmental insurance coverage of their land resources. The potential applications of environmental risk insurance in the context of industrial and agricultural production are explored. In order to assess environmental risks, it is proposed that the most serious threats should first be identified and ranked, and then the environmental risk should be assessed, taking into account factors such as economic damage and mortality. It is demonstrated that in order to effectively evaluate the feasibility of a regional environmental insurance system, it is essential to develop an organisational and economic framework for implementing such a system in the region.

У цій статті запропоновано інноваційні підходи до зменшення фінансових ризиків, адаптовані до цифрових систем бізнесу та бухгалтерського обліку. Проаналізовано взаємодію між упровадженням цифрового бізнесу й фінансовим ризиком у сучасних системах бухгалтерського обліку; продемонстровано, як такі фактори, як цифрова адаптація, ефективність систем бухгалтерського обліку, інновації та нестабільність ринку, впливають на фінансову стабільність. Використовуючи й кількісні, і якісні підходи, автори виявили, що вищий рівень упровадження цифрового бізнесу пов’язаний із меншим фінансовим ризиком. З одного боку, інновації відкривають нові можливості для зростання, з іншого боку, вони несуть нові ризики, якими потрібно ефективно управляти. У статті показано, що в бухгалтерському обліку вирішальну роль у точності фінансових звітів та управлінні ризиками відіграють сучасні системи, засновані на штучному інтелекті й автоматизації. Автори пропонують стратегічний, технологічний і бухгалтерський погляд на управління фінансовими ризиками. У статті представлено модель, яка може допомогти організаціям ефективніше управляти фінансовими ризиками в контексті цифрового середовища, використовуючи гнучкість і стійкі інновації в управлінні. Це дослідження робить внесок у царину управління фінансовими ризиками, надаючи корисні стратегії, які можуть бути реалізовані організаціями, що працюють у цифрову еру.

The purpose of the article is to study the problems of implementing the credit mechanism in the agrarian sector, the rationale for the need to increase the amount of lending to the agro-industrial complex and the analysis of existing studies of bank lending to agricultural enterprises. The issue of solving the problems of lending to the agro-industrial sector in the modern scientific literature is not addressed enough. In light of this, the above-mentioned issues require further comprehensive research in order to identify effective ways to solve the existing problems. Problem statement. The task of the research is to: study the current state of bank lending in the country, analyze the state of accounting and financial support for lending to agro-industrial enterprises and determine the prospects for the development of agricultural enterprises in Ukraine; analyze the shortcomings and formulate the main trends of these enterprises. As a result of the research to investigate the accounting and financial problems of lending to agricultural enterprises, to highlight in detail their main problems and features. Methodology. The analysis of the activities of agricultural enterprises and the peculiarities of its management. The issues of formation and functioning of farms, as well as document management and business administration in these farms are debatable. Results. According to the research, accounting and financial problems and possible prospects for lending in the agricultural sector of Ukraine were analyzed. As a result of the study, we have analyzed the state, problems and possible prospects of lending in the agrarian sphere of Ukraine. The features of credit relations of agro-industrial enterprises with commercial banks are revealed, the state and trends of development, as well as the modern conditions of bank lending to agricultural enterprises are analyzed. The need for the state support in providing this industry with affordable long-term lending resources and the introduction of preferential credit mechanisms for agricultural commodity producers is determined. Practical implications. Peculiarities of credit relations of agro-industrial enterprises with commercial banks are revealed, their state and development tendencies are analyzed, as well as modern conditions of bank crediting of agrarian enterprises. They develop the real economy, expand employment opportunities and promote competition. The necessity of intensifying the development of agro-industrial enterprises, which is an important task of the state, has been proved. The solution of accounting and financial problems of bank lending to agro-industrial enterprises in Ukraine should be based on the introduction of European experience, which will contribute to the creation of a modern market economy with social justice. Lending to agricultural enterprises by commercial banks is currently quite complicated, and sometimes even impossible. The reasons are low profitability, return on capital employed and liquidity of the property. At present, farmers are considering alternative options for the replenishment of working capital. Therefore, the avalisation of bills and agrarian receipts may be used as an alternative to bank lending to meet the needs for the crop protection agents, fertilizers and planting material. These methods make it possible to obtain a delay in payment for the acquired resources or financial resources for the acquisition of working capital in the provision of agricultural enterprises with future harvest. The formation of strategic directions of creditor activity of banking institutions of Ukraine is considered on the example of activity of JSB "UKRGASBANK". The article pays attention to the issues of credit insurance in order to protect the interests of banking institutions and improve the formation of directions for solving the problems of bank lending to agricultural enterprises. Value/originality. The need for state support in providing agricultural enterprises with affordable long-term loans and the introduction of mechanisms for targeted lending to agricultural producers, which is possible only through a balanced government policy of comprehensive support for this sector of the economy. The directions of the decision of problems of bank crediting of the agricultural enterprises are offered. The improvement of legislation on the agrarian policy, the regulation of lending operations, the rational distribution of funds, their effective use and timely repayment of debt, and the corresponding policy of the state could remedy the situation.

Purpose. The goal of the study is to develop scientific and methodological approaches and practical recommendations for improving the economic mechanism of reproduction of the natural resource potential of agro-industrial production (AIP). Results. The article substantiates the priorities for improving the reproduction of the natural resource potential of agro-industrial production on the example of Ukraine. The conceptual foundations of forming an information system for ensuring the rational use and reproduction of natural resources in the agrarian sector are highlighted in detail. The conceptual foundations of forming a system of principles, goals and criteria for information support of the processes of reproduction of the natural resource potential of AIP, the environmental and economic mechanism for managing the features of environmental and innovative development of the state are considered in more detail. For optimal redistribution of the resource component of agro-industrial production, methodological recommendations for the economic assessment of natural resources in the agrarian sector are presented. In order to ensure the rational reproduction of natural resources of the agricultural sector, the features of the economic assessment of natural resources of agro-industrial production are analyzed. The essence and content of the concept of the natural resource potential of the agricultural sector is revealed, under which it is proposed to understand a complex system of natural objects, the users of which are enterprises of agro-industrial production with existing technology and socio-economic relations, a component of the environmental and economic potential of the state. This made it possible to develop a system of information support for the reproduction of the natural resource potential of AIP based on a systematic analysis of environmental and economic relations of nature management in the agrarian sector. Scientific novelty. The economic category of the natural resource potential of the AIP is developed in the direction of reflecting the structure and relationships between its elements; the definition of the economic assessment of natural resource elements is deepened, which is considered in the study as a criterion indicator of the comparative economic efficiency of the use and reproduction of the natural resource potential of the AIP; scientific and practical foundations of information support for economic processes of reproduction of natural resources in the agricultural sector are improved on the basis of development of an information system for expert assessment of their quality, monitoring, audit, and passport of the environmental management object. Practical value. The results of the study are used to improve the economic mechanism of reproduction of natural resources of the agrarian sector in the region. The scientific and practical recommendations are used to determine the indicators of economic assessment of the elements of natural resources of the agrarian sector; to calculate the economic efficiency of conservation and reproduction of the natural resource potential of the agro-industrial complex; to provide financial support for regional reproduction programmes and processes; to develop tools and methods of agro-ecological regulation.

This study investigates the features of the development of the discriminant model of diagnostics of the socio-economic potential of health insurance, and the trends in the medical insurance system development in Ukraine. This study uses logistic, statistical and normative methods to assess of the socio-economic potential of health insurance in Ukraine from 2010 to 2017. The empirical result shows that the block assessment of the financial potential of health insurance gives the complete information on the dynamics of individual indicators and trends of the branch. The need for assessment of the socio-economic potential of health insurance in order to improve the efficiency of the public financial management of the health care finance system and the insurance market regulation has been justified.