LEASING AS A WAY TO IMPROVE THE INVESTMENT ATTRACTIVENESS AGRICULTURAL SECTOR IN THE CONTEXT OF ECONOMIC SECURITY

Abstract

In the scientific article the inadequate provision of modern means of agricultural production in agricultural enterprises. It is proved that the enterprises of the agricultural sector is not sufficient for the replacement and upgrade of physically and morally obsolete equipment, agricultural equipment. State aid economic actors in agriculture for the purchase of equipment determined in the amount of 10.7% of requirements. The system of measures for overcoming the difficult situation of agricultural enterprises one of the most important areas defined organization of leasing activity that may affect the provision of agricultural machinery to improve agricultural enterprises and thereby improve their forming investment attractiveness and economic security. Proved that leasing relations are relations not only as participants in leasing activity, but as a party lease agreement for their formation on the basis of commercial interest, where each participant received income in proportion invested material and financial resources and carried out the leasing activity, which may be based on final results from the sale of agricultural products. Three groups forming leasing based on: 1) the property relations; 2) distribution relationships; 3) relations competition. It was determined that leasing has a number of economic benefits to agriculture in comparison with other financing options, allows agricultural businesses with minimal one-time cost to purchase modern equipment and machinery in sufficient quantities, and the lease payments include the cost of agricultural products; the possible mechanism of accelerated depreciation; property that is the object of the lease may also realize the market price, thereby receiving additional income; when you make the lease agreement the lender to the borrower, are softer than conventional lending. Determined that an important source of financing of agrarian leasing the state budget, accounting for almost a third of total funding. Specified that such funding leasing transactions for poor farmers, because of the small size, they can not even meet the most basic needs. In the search for more effective forms of state support to upgrade agricultural production with modern technology and innovative equipment in the country appropriate measures to create a favorable market environment and formation of appropriate organizational structures for the sale of agricultural enterprises of means, allocation of budget allocations for the purchase of this modern technology finance lease in plants supplied with paying for it in installments. Examining the formation of leasing on the basis of the conclusion of lease agreements agricultural enterprises in the context of their performance, sustainable development and safeguard economic security, proved the feasibility of using technology leasing for investments in agricultural production of modern manufacturing, agricultural machinery and equipment, improvement of investment attractiveness.