THE NEED FOR FORMATION OF ANALYTICAL SYSTEM OF CORPORATE GOVERNANCE

Abstract

Introduction. The process of substantiating the decisions made by corporate governance entities requires reliable analytical tools. One of the most pressing issues of an applied nature is to improve the analytical support of corporate governance based on the specific information needs of its subjects, which were formed in recent years with the emergence of new information sources and complicating the environment of corporate structures. Methods. The methodological basis of the article is the fundamental provisions of modern economics and scientific works of scientists. The research used methods of analysis and synthesis – to study the object and subject of research, abstract and logical – for theoretical generalizations and conclusions, constructive – to form the variability of management decisions through analytical support. Results. The necessity of improving the analytical support of corporate governance is substantiated. The specific needs of corporate management of analytical information are not provided. Two main subsystems (corporate information system of analysis, analytical system of corporate management) are allocated as a part of system of analytical maintenance of corporate management. There are two approaches to building a corporate information analysis system (functional, object). The necessity to include in the system of analytical support of corporate management methods that would ensure the formation of an idea of the quality and transparency of the information support of the corporate reporting system is substantiated. The essence of the analytical system of corporate governance is substantiated, which provides the directions of analysis that provide the specific information needs of the subjects of corporate governance. Discussion. The obtained results are intended for the development of an analytical system of corporate governance, as one of the subsystems of the general system of its analytical support, which will ensure the following areas of analysis: transparency of corporate reporting; the level of specificity of assets; additional disclosure of information.