THEORETICAL ASPECTS OF DETERMINATION OF ESSENCE OF THE CURRENT CAPITAL

The Article considers the theoretical essence of the company's current capital. Indicated that for the national economy, the term "current capital" is relatively new, more familiar and used was the term "negotiable remedies", which became active in the legislative and regulatory acts in the business. New economic realities require new approaches to the definition of this economic category. Based on the analysis of the scientific publications of famous domestic and foreign economists highlighted three approaches to understanding the economic category of "working capital". Also clarifies the definition of the current capital in the legislative acts of Ukraine. In particular, considered his coverage in the Commercial code of Ukraine, the National accounting standards and the International accounting standards. As a result of the conducted research is substantiated and the definition of the current capital of the enterprise.