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Financing Mechanism for Operating and Investment Activities in Agriculture of Russia

机译：俄罗斯农业经营和投资活动的融资机制

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摘要

The article outlines conceptual foundations, features and contradictions of the financial mechanism of agricultural enterprise functioning. Global problems of financial support for the agricultural business, as well as specific financial problems of agricultural enterprises in Russia are identified. Analysis of the main financial indicators of agricultural enterprises of the Russian Federation is carried out, which reveals significant annual fluctuations in the financial results of enterprises, a significant differentiation in the level of profitability of livestock and crop production, dependence of the operating and investment activities of the agricultural sector on external funding sources, an insignificant contribution of state into the financial support of agricultural sphere. Systemic measures for optimizing the state financial support mechanism for agriculture in the context of individual instruments (budget, credit, and tax) are proposed.
机译：本文概述了农业企业运作的财务机制的概念基础，特征和矛盾。 鉴定了俄罗斯农业企业财政支持的全球金融支持问题，以及俄罗斯农业企业的特定财务问题。 俄罗斯联邦农业企业主要财务指标分析，揭示了企业财务业绩的大幅度波动，畜牧业盈利水平的重大区别，营业和投资活动的依赖性 在外部资金来源的农业部门，对农业领域财政支持的微不足道的贡献。 提出了拟议在各个文书（预算，信贷和税）背景下优化农业国家财政支持机制的全身措施。

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