Канцедал, Юрій АндрійовичШенгерій, Людмила Миколаївна2019-05-132019-05-132019978-617-7171-80-4https://dspace.pdau.edu.ua/handle/123456789/5181Kantsedal Y., Shengeriy L. Philosofy of Accocounting in Solving National Interests of the State. Aktuelle Themen im Kontext der Entwicklung der modernen Wissenschaften: der Sammlung wissenschaftlicher Arbeiten «ΛΌГOΣ» zu den Materialien der internationalen wissenschaftlich-praktischen Konferenz, Dresden, 23 Januar, 2019. Dresden : NGO «Europäische Wissenschafts plattform», 2019. B. 4. pp. 75-77.The purpose of the article is to study the concept of "accounting" as a category of philosophy and a defining basis for business, as well as the conditions for the use of the measure, law, morality and freedoms on the basis of scientific substantiation. This will facilitate the consolidation of accounting functions with other functions of management and public administration, aimed at ensuring and preserving Ukraine's national interests.enоблікaccountingфілософіяphilosophylawmoralityscientific substantiationThesis