The author of the article makes an endeavour to formulate the expression of the notion of a financial condition of an enterprise on the grounds of a systemic-critical analysis of widely known principles. Under market economy conditions special role in redistribution of financial resources is paid to a financial system whose principal goal lies in expedient allocation of resources. In connection with it a necessity lies in a creation of a self-reliant assessment method of credit solvency of an organization for evaluation of current attractiveness for investors. The author dwells on the system of evaluation of results concerned with the activities of budget organizations, he speaks about a necessity of improving methodology in assessment of criteria affording to evaluate the results of financial activity of a certain enterprise.
financial condition of enterprise, financial state analysis, horizontal (temporal) analysis, vertical analysis, trend analysis
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