КРЕАТИВНИЙ ОБЛІК І АУДИТ ЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ
Authors: Калінеску Т. В. 
Published: July 2019

The modern processes of harmonization the national registration systems and use of world experience of realization of independent audit are generated a necessity widely to apply creative approaches in economic activity of enterprises and able to show creative to the modern level of development of record-keeping and audit on enterprises. A research purpose is marked the ground of setting creative account and audit in the conditions of production, universal display and using of creative potential of enterprises, management of knowledge, productive thought and creative vision of human capital. As an object of research there are economic activity of enterprises the different industries comes forward economies of Ukraine, which use a creative account and audit in the real practice of manage. Methodological basis of research are became methods and principles of scientific cognition. The general and special methods and receptions are used for grounding the effectiveness, process of the applied value of the using the creative account and audit in practical activity of enterprises. Including the methods of systematization and generalization, which are used for the analysis of the existent aspects of the using the creative account and audit in different industries of enterprises activity; inductions and deductions, which are used for the grounding the applied value of the using of creative account and audit; analogies, which are used for the evaluation of application and adaptation the creative account and audit to the operating of modern enterprises conditions and its intellectual potential. The basic hypothesis of research became the supposition, that application of creative account and audit in different industries of Ukraine national economy must not violate the set legislation, assist correct forming and account of financial indexes, the objective are opened the useful information and adapted its to the necessities of users. Statement of basic material. It is well-proven that the methods of creative account and audit on an enterprise are related to personality, which applies its on the basis of same experience, flexibility and originality of thought, logic of reasoning and intuitional penetration in essence of the phenomena, which take place on an enterprise. Therefore, where a creative account and audit are attracted, conditioning becomes important parts of enterprises activity for creation, as independent to the value, presence of wage and moral incentives of professional development of workers (accountants, auditors), development of high level of internal culture of enterprise, access of all members of labor collective to information, democratization and humanizing of enterprise activity, possibility of quarry height, social stability on an enterprise, high financial and economic strength, becoming security and development of general creative production in all forms of its display; co-operating the scientific, educational establishments with a production, rapid the input of the newest, original methods and management methods in a production; organization of high-quality education, developed infrastructure of receipt the knowledge, creation of strategy the development of enterprise, which should has in a presence the program of rewards, encouragements and using the wide spectrum of stimulus the innovative creative activity. It is offered, that approach have originality and practical meaningfulness and allow to send development of creative competence from an account and audit in the different educational programs of future specialists, which study specialty "Account and taxation", bringing in of young research workers to researches, which touch development of account and audit the subjects of manage in the conditions of creative economy. The conducted research allowed to formulate a conclusion, that specialists on an account and audit in the conditions of creative economy must know about those problems, which exist today on enterprises of different industries; to own necessary information, to understand and know how it follows to apply  the innovative, creative approaches for the increase of efficiency of activity of enterprise and achievement of the put priorities; to develop book-keeping and audit activity in the direction of creative report of book-keeping information and financial reporting to all interested persons, exposure of backlogs of production and application of the eccentric, unique, innovative aspects its opening in the framework of every separate enterprise.