Problems of theoretical issues of adaptation economic mechanism forming are considered. The theoretical justification for the functioning of the economic mechanism of adaptation through the use of the basic principles of adaptation and adaptive enterprise, the conceptual foundations of adaptive accounting and control systems functioning, engineering methodologies of adaptive accounting and adaptive engineering tools is held. Using the principles of adaptation is considered from the point of view of the organization and methodology of adaptive accounting. We consider the nature, value and feasibility of a systematic, comprehensive and situational approaches to adaptive accounting, information-dimensional approach to accounting. The engineering methodology maintenance of the adaptive accounting on the basis of the evolutionary-adaptive balance theory positions is shown. Attention is also given to the substantiation of the structured plans of accounts adaptive evolution using possibilities. The basic idea of adaptive engineering tools using is to ensure the integration capabilities of adaptive accounting system based on their integration into the structure of the plan of accounts. The structural elements of the economic mechanism of adaptive change management based on an alternative choice and a multiplicity of solutions are identified. Attention is given to the interpretation and implementation of the adaptive accounting results.

Keywords: adaptive management, adaptive enterprise, economic mechanism of adaptation, adaptation principles, evolutionary-adaptive balance theory, adaptive accounting, adaptive architecture model, structured plan of accounts, adaptive engineering tools, derivative