Nikola, Svitlana O.Нікола, Світлана ОлегівнаНикола, Светлана Олеговна2021-06-232021-06-232021CURRENT PROBLEMS AND TRENDS IN THE DEVELOPMENT OF ACCOUNTING AND AUDIT (Kyiv, 2021)https://dspace.onu.edu.ua/handle/123456789/31332In an unstable external environment, the functioning of economic entities is characterized by difficult business conditions, increasing competition between enterprises, which leads to the deterioration of their financial condition and subsequent bankruptcy. Therefore, one of the main problems enterprises are strengthening their financial stability. The financial stability of the enterprise in the process of economic activity is determined by the size and structure of its capital [3]. The stable state of finances is formed in the process of economic activity of the enterprise. Determining it for a certain date helps to answer the question of how correctly the enterprise managed financial resources during the period preceding that date, how it used property, what is the structure of property, how much it rationally combined. If the company is financially stable, it is able to "withstand" unexpected changes in market conditions and not end up in bankruptcy. Moreover, the higher its resilience, the greater the advantages over other enterprises of the same sector of the economy in obtaining loans and attracting investments.enfunctioning of economic entitiesstrengthening financial stabilitythe enterprisemanagement policyArticle