摘要:The article discusses the issues of financial stability of enterprises in unstable economic conditions.The authors propose a formal model of the gradual quantitative assessment of the financial stability of enterprises based on the use of regression equations with determination coefficients.The financial stability of enterprises is described by the indicators of their financial status according to the regional-average and industry-average levels.A qualitative assessment of the financial stability potential of enterprises is given based on the interpretation of deviations of the financial stability coefficients.The article defines the limiting values of financial stability of enterprises,the output of which allows the unambiguous interpretation of this concept and its level.An example that determines the financial stability of various Russian enterprises is also presented.
关键词:financial potential;financial stability;financial potential of enterprises;quantitative assessment of financial potential