The purpose of the article is to justify the concept of reorienting irrevocable budget allocations to a rotary, but preferential lending to producers of agricultural sector of Ukraine.

Research methods. The following scientific methods is used: formalization, deduction, inductive and abstract-logical – for the analytical processing of scientific sources, which highlight the achievements of scientists in the light of the indicated problem; economic and mathematical – to establish a causal relationship and trends of the studied factors; statistical comparison and grouping – to determine the dynamics of the studied indicators over a long period; logical generalization – to formulate conclusions on the results of a study of the problem of improving financial and economic relations in the agricultural sector of Ukraine; graphic – for visualization of factual material.

Research results. Given the fact that the volume of budgetary subsidies for producers of the agricultural sector of Ukraine is insufficient, and their traditional irrevocability does not prompt searches for domestic reserves, but dependent moods, therefore they do not have a tangible effect on development in farms that manage to get them as a result of unweighted selection of recipients – not always those who use these subsidies rationally, the concept of reorienting irrevocable budget allocations to a rotary, but preferential lending to agricultural producers is justified.

Scientific novelty. The concept of reorienting irrevocable budget allocations to a rotary, but preferential lending to agricultural producers is justified for the first time, therefore, it has elements of scientific novelty.

Practical significance. The area of implementation of the measures proposed in the article may be the sphere of financial and economic relations in the agricultural sector of Ukraine.