Abstract

The article substantiates the necessity of studying the interests of economic entities. The essence of concepts of “interest”, “economic interest”, “financial interest” is determined. The basic characteristics of financial interests of business entities are revealed. It is emphasized that financial interests reflect the needs of an entity, the satisfaction of which ensures the implementation of the main objectives of the entity financial activity. It is also stated in the article that the financial interests of the entity are variable in time and may not coincide with the financial interests of the entities of the enterprise economic environment. Therefore, it is necessary to try to balance as far as possible the financial interests of the entity with financial interests of the other subjects tied to its financial activities. The article deals with the classification of financial interests of economic entities according to certain criteria. It is emphasized that, on the one hand, interests can be factors of origin and development of relations, on the other - the nature of financial relations determines the level of realization of financial interests. The financial interests of enterprises are divided by the level of financial and economic activity, by object, by subject, in the sphere of financial and economic activity, by the level of significance, with respect to the subject of economic activity, by scale, by maturity, by degree of implementation. Particular attention in the article is devoted to the description of models of determining the main financial interest of business structures. Priority financial interests are also identified. Key words: financial interests of economic entities, financial security of economic entities, models of determining the main financial interest of economic entities, priority financial interests of economic entities.

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