Actuality of the research theme is conditioned by the specific of the activity of gas-distributing enterprises, their monopolistic position in the inner gas market of Ukraine, especially in the current conditions of the financial-politicalmilitary situation. The purpose of this article is the reasoning of theoretical approaches to understanding the economic nature of gas distribution enterprises and guidelines for their development in the context of changes of home economy. Theoretical and methodological basis of the research were the methods of induction, deduction, comparison, systematization and consistency that gave the opportunity to explore the nature of concept «gas-distributing enterprise» and to define the ways of their development in the context of European integration. The analysis of definitions of concept «gas-distributing enterprise» has been conducted and as identified that there is no only definition in the normatively-legal base, but there are quite interpretations of this concept. The definition of «gas- distributing enterprise» has been given, as a subject of management, which is based on the license and performs transportation of natural gas of gas distribution organization directly to the consumer, providing services for maintenance and repair of gas distribution networks owned by GDE or used legally. A brief analysis of the ownership structure has been done. In particular, it has been highlighted, that the gas distributing pipelines system is a unified technological complex of national importance, in which the main gas pipelines in Ukraine are managed by «Ukrtransgas» and regional city gas enterprises are managed by the regional gas companies, where the share of the state in the last folds is 25% plus one share that does not give the state full control of the activities of gas distribution companies. Targets of gas distribution companies have been defined, among which the authors proposed to allocate: logistics, financial management, planning and production management, managing relationships with partners and customers, managing the distribution of gas flows, customer service, material incentives and quality management. They proposed legal and administrative measures for improving the functioning of the GDE. The practical significance is that the results can be used in the formation of the regional and national programs of gas market functioning. Prospects of the further researches are directed on research of regional and national problems, features and prospects of the development of GDE.