THE ROLE OF FINANCIAL ESTABLISHMENT IN GROWING INVESTMENTS IN UKRAINE IN THE MIND OF EUROPEAN INTEGRATION

Анотація

For the effective functioning of the industrial and economic complex of the country in the conditions of martial law, it is necessary to form an effective system of management of investment activities. In order to increase investment attractiveness, enterprises must provide financial statements that are understandable to investors and meet international standards. This will allow the investor to make balanced management decisions, introduce investment resources into production, and contribute to the creation of high-tech products, innovative developments and new jobs. Financial reporting of enterprises involved in investments in Ukraine in the conditions of European integration is a powerful information base for effective management decisions, therefore it is given attention by scientists and practitioners. The article reveals the problematic aspects, reflects the role of financial reporting of enterprises in attracting investments to Ukraine in the conditions of European integration, and defines the prospects for its development. Creating conditions for attracting investment resources in the conditions of European integration remains an urgent task for domestic business enterprises. Cooperation between domestic business entities and European businesses contributes to technical rearmament, development of innovative technologies, expansion and reconstruction of production. This cooperation is possible not only in the field of trade, but also in the field of transport, in the field of energy, IT technologies, environmental protection, and in the scientific field. The accumulation of investment resources will allow solving not only the socio-economic problems of domestic regions, but also contribute to the increase in turnover, increase in production volumes, creation of competition and new jobs. Obtaining the status of a candidate for the European Union requires Ukraine to fulfill a number of conditions. All aspirations of Ukraine to integrate into a single economic space cannot be fulfilled without appropriate changes in legislation, regulatory and legal provisions regarding accounting and financial reporting, which highlighted the true and fair financial condition of the enterprise and its financial results.

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