Abstract. The article examines the problem of polymorphism of interpretation the economic nature, forms and sources of financial resources the exist of entities of agricultural sector in the national economy. It was identified as a priority the issue identification of financial resources in the purpose of selection the priority approach to their formation.
Achieving the aim of research was conducted by using comparative analysis of existing definitions of the term "financial resources enterprises" to the changing economy and the types of requests for information on available financial resources of the entity for management decisions to safeguard the financial security, sustainable development and increased competitiveness of agricultural products.
On the based of the grouping views of scientists on the economic substance of financial resources of enterprises, singling out significant differences ,the use of accounting approach to identify financial resources for agricultural producers has been suggested.
It is being proved that the identification of financial resources for entities accounting treatment will simplify the management of financial resources and implement measures to allow optimization.
Keywords. Financial resources of enterprises, monetary means, funds of financial funds, private equity, financial assets of financial resources entities.
