CONCEPT AND STRUCTURE OF THE SYSTEM OF SUBJECTS OF ASSESSMENT OF THE EFFICIENCY OF ENTREPRENEURIAL ACTIVITY

Abstract

The article is devoted to the scientific study of the concept and structure of
the system of subjects of assessing the effectiveness of entrepreneurial activity.
The content of the concepts of “subject of law” and “subject of administrative legal
relations”, important categories of legal analysis, is studied. The definition of the
concept of “system of subjects of assessing the effectiveness of entrepreneurial
activity” is proposed. It is substantiated that the system of subjects of assessing
the effectiveness of entrepreneurial activity, first of all, consists of subjects of
public administration, as well as subjects that exercise regulatory, controlling or
other administrative and legal influence on the process of carrying out
entrepreneurial activity and assessing its effectiveness. The article proposes a
classification of the system of subjects of assessing the effectiveness of
entrepreneurial activity in Ukraine, which is carried out by dividing the latter into
subjects of internal (managers, internal audit, economic services of the
enterprise) and external assessment (state regulatory bodies, independent
auditors, banking institutions, public organizations). It is argued that the system
for assessing the effectiveness of entrepreneurial activity includes both internal
entities operating within the legal entity itself and external entities that provide
internal and public analysis of the results of entrepreneurial activity. Their role in
the system for assessing the effectiveness of entrepreneurial activity is analyzed,
and the relationships between them are outlined. Based on the analysis, the
author concludes that all entities included in the system for assessing the
effectiveness of entrepreneurial activity interact, which ensures completeness,
objectivity and balance in assessing the effectiveness of entrepreneurial activity,
promotes business transparency, and compliance with the requirements of the
law.