Abstract: The subject of the present article is the methodological aspects of the staff competence as well as the structure of the multichannel finance facility for increasing the corporate staff competence. The object of the research is the multichannel finance facility for increasing the competence of the corporate staff as part of the policy aimed at creating and implementing the best available technologies to increase the quality of the higher professional education. To achieve this purpose, the authors have solved the following tasks: - set the task to increase the staff competence by applying the concept of creation and implementation of the best available technologies for increasing the quality of education; - studied the contents and peculiarities of the development and implementation of the strategy of increasing the corporate staff competence; developed the finance facility and analyzes structural elements of the multichannel finance facility for increasing the staff competence. The research methods used by the author of the article include synthesis and analysis, comparative analysis, logical analysis, financial analysis and forecasting, stochastic analysis and financial studies. The scientific novelty of the research is caused by the fact that the authors develop the facility for increasing the corporate staff competence, study the goal to increase the staff competence within the framework of the concept of the best available technologies of education and maintenance of a required quality of the staff training and discuss the definition, contents, structure of the strategy for increasing the quality of education as well as study the methodological aspects of the development of the multichannel finance facility of additional training of the corporate staff including the insurance mechanism of such financing of increasing the corporate staff competence. 

Keywords: employer, quality, education, technology, strategy, competence, mechanism, finances, staff, insurance

Abstract: This article concerns budget activities of state and municipal units. Budget activities are established within the framework of financial policy of a state. The Addresses of the President of the Russian Federation to the Federal Assembly of the Russian Federation are of special value to this type of financial activity. Budget activities of state and municipal units are usually implemented in legal forms. In addition to budget activities, the article concerns with the sub-discipline “budget law”. The author establishes the main categories of budget law, the definition of budget for legal and economic categories. In this article the author analyzes budget structure and system of the Russian Federation. She discusses the problems regarding legal regulation of budget activities, such as formation of state budget revenues and expenditures, guarantees of factual independence of budgets, and equality of budget rights. Thanks to budget activities the financial resources of the state are formed.

Keywords: financial activity, budget activity, budget law, the Addresses of the President, budget, budgetary structure, budget system, non-budget funds, budget federalism, budget revenue.

Abstract: Accounting generally does not view an enterprise as a capital investment object. This position is at the crossing point of several economic disciplines (investment and corporate management, accounting), and it also allows for application of legal concept creating misunderstandings among accountants, lawyers and investors, since they are “speaking different languages”. This study allows to bring into accord legislative, accounting and financial terms, to improve the balance structure using alternative accounting approaches and allowing to bring accounting reporting closer to the information guarantees of enterprise investors interests and to make their legal protection easier. The article includes proposals for the improvement of the assets side of the balance sheets of the Ukrainian enterprises. The author provides proof that the assets side of balance sheets of the enterprises is not systemic, and various classification criteria are being mixed together. In order to bring legal and accounting approaches into accord, it is necessary to exclude ‘gaining corporate rights” from the definition of financial investment (on P(S)BU 12, and regard investments into corporate rights as capital contributions in different data storage systems. It is necessary to single out self-investments into other data storage systems in accounting and calculating assets. It is also reasonable to single out non-material resources. The titles of the divisions of the assets side should be renamed in accordance with the applicable classification criteria for the elements of assets.

Keywords: property, assets, resources, means, savings, corporate rights, financial instruments, capital investments, material objects.