Аңдатпа
The article is devoted to the problems of financial support for agricultural sector of economy of Kazakhstan. The goal is to study organizational and economic mechanism of financing agricultural industry in conditions of market transformation in order to develop recommendations for optimizing this system to improve access to financial sources for agricultural enterprises, develop financial instruments, and promote the expansion of market relations. Methods – abstract-logical, graphic, comparative analysis, generalization. Results - available financial resources for agro-industrial complex are analyzed: budgetary funds, investments, loans based on the use of various state financial assistance programs. The relevance of the study lies in the possibility of implementing individual proposals when developing rules for financing, lending, changing the criteria for subsidizing AIC, as well as the effective use of investment funds, loans and other financial resources. The need for additional attraction of internal and external investors has been identified. Conclusions - the state has a regulatory impact on the investment process by ensuring rational pricing, increasing flexibility of lending, tax and depreciation policies, stimulating business activity by providing investors with benefits, and highlighting priority areas of investment. It is necessary to monitor current and future factors of external and internal environment at the state, regional levels and enterprises. There is a need in the near and medium term for effective measures to financially support production and processing of competitive products, increase the variety of produced goods and maintain high quality at all stages of their production. Financial decisions are the basis for effective investment projects.