Organization and Methods of Internal Control of the Land Resources Which Received on the Use Rights

As the data of the State Fiscal Service evidence, one of the main reasons for the application of penalties to agricultural enterprises is the use of land plots for which the right to lease has not been registered and incorrect (incomplete) introduction of data on the composition of land into tax reports. On the basis of the conducted research it was established that in the majority of agricultural enterprises the internal control of the use of land resources is imperfect and does not cope with its tasks or is generally absent. Therefore, the purpose of the article is to develop proposals for improvement the organization and methods of internal control of the land resources, which are used by entities of agrarian business. Comparison method, method of statistical analysis have been used in the analysis of the dynamics of changes in the number of agricultural enterprises, simulation method has been used in the in the process of developing proposals for improvement the methods of internal control. The organizational bases of internal control were disclosed in accordance with the requirements of the current legislation. The algorithm of the internal control of land resources which received on the use rights was developed. This algorithm maximally takes into account all features of the controlling object and provides for legal control. The methods of internal control presented in the article covers all economic operations related to land resources which received on the use rights: receipt and return from use; rent calculations (payment for use); formation and use of the fund for their restoration; implementation of capital improvements of land plots.