出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article is aimed at defining the conceptual substance of the notion of financial condition of enterprise with identification of various scientific interpretations and characteristics that can combine then and provide a practical use. A characteristic of scientific claims about the conceptual substance of the notion of «financial condition of enterprise» has been provided,their main directions have been allocated. It is proposed to allocate the approach that involves consideration of the substance of the examined notion regarding its formation and results that can be obtained by ensuring the efficiency of a corresponding procedure. An author's definition of the notion of «financial condition of enterprise» has been provided. A brief summary of the basic characteristics (common,specific,instrumental) of the financial condition of enterprise has been presented,into which can be built their overall quality descriptions,special features of ambiguous definitions and instrumental restrictions on use.
其他摘要：Мета статті полягає у визначення концептуальної сутності поняття фінансового стану підприємства з ідентифікацією різних наукових трактувань та характеристик,що можуть їх об’єднувати і забезпечувати практичне використання. Надано характеристику наукових тв
关键词：notion of «financial condition of enterprise»;feature;economic activity;capital;financial resources
其他关键词：поняття «фінансовий стан підприємства»;характеристика;господарська діяльність;капітал;фінансові ресурси
