ОСОБЕННОСТИ И ПРОБЛЕМЫ ФОРМИРОВАНИЯ КОРПОРАТИВНЫХ ФИНАНСОВЫХ СТРАТЕГИЙ В НЕФТЕГАЗОВОМ СЕКТОРЕ

Abstract

Target. Summarize the features and problems of forming corporate financial strategies in the oil and gas sector. Tasks. Summarize and develop theoretical principles related to revealing the essence of financial strategies, analyze theoretical approaches that reveal the features of financial management in the oil and gas industry; identify and justify the factors determining the need for the formation of corporate financial strategies; structure the main blocks that the corporate financial strategy of oil and gas sector organizations should include. Methodology. In this work, using general methods of scientific knowledge, the issues of forming corporate financial strategies are considered in various aspects, taking into account the specifics of the oil and gas sector at the present stage. Results. Approaches to characterizing the essence of financial strategy are generalized and the author’s definition is proposed; generalized approaches to characterizing the financial system at oil and gas industry enterprises; generalized and characterized the main factors determining the need for the formation of corporate financial strategies in the oil and gas sector; the role of the investment substrategy to the financial strategy of an oil and gas company is determined; the structure of the financial strategy is proposed, taking into account the specifics of the oil and gas sector. Conclusions. Studying the role and place of corporate financial strategy in the financial management system of oil and gas sector enterprises and developing theoretical and methodological provisions for its improvement will not only improve the system for forecasting the financial condition of industry enterprises, but also increase the level of adaptation capabilities of Russian organizations in conditions of instability of the oil and gas market.