Теоретические основы построения системы учета с целью обеспечения экономического механизма устойчивого развития

Abstract

In the modern phase of the development of civilization, the problem of resource-ecological safety of human life is the first and extremely acute. Her decision lies in the conceptual reorganization of relations in the human-nature system. However, until now, Ukraine and the world as a whole have not developed a management mechanism that would meet the requirements of the society for the conservation and restoration of natural resources and ensure sustainable development of the country. In such a situation, information support for the management of natural resources and the attraction of natural capital to the process of making environmental and economic decisions is of great importance. The study is devoted to the conceptual issues of accounting and information support for environmental management, based on the needs of users of information at the micro and macroeconomic level, in order to preserve the biosphere and achieve sustainable development of the country's economy. Taking into account the possibilities of synthesis of ecology and economics, the necessity and possibility of creating a universal system of management based on the concept of sustainable development dynamically included in the existing ecosystem without disrupting its harmonious functioning is proved. It is this system that is the ecological activity of the enterprise. JEL: А12, M 41; CZU: 657.504.03(477).