Abstract
Introduction. Entrepreneurship, in particular domestic, has a centuries-old history. Over time, it changed or developed forms, but at the same time kept its essence. For a long time, world scientific thought has been actively engaged in the theory and practice of entrepreneurship. The priority of scientific opinion on the problems of entrepreneurship belongs to foreign economists who made an indisputable contribution to the development of theories and concepts of its development. Methods. The process of scientific research was based on general scientific and special economic methods. The abstract and logical method is used for the formulation of basic principles, theoretical generalization of conclusions and analysis of research results of other researchers, clarification of the conceptual and categorical apparatus. The retrospective analysis of the development of entrepreneurship was carried out on the basis of the historical and economic method, in particular, the adoption of historical detailing. The monographic method was used for detailed study and generalization of scientists' research. The results. Based on the generalization of research by scientists, the author's approach to the interpretation of the concept of “entrepreneurship” is proposed as a complex social and economic phenomenon that includes a number of types of activity (social, investment and innovation), which is carried out at one's own peril and risk and is aimed at improving product production (works, services) and the formation of new quality characteristics with the use of modern technologies, which ensure the rational use of resources and satisfaction of consumer demand, which will contribute to increasing the competitiveness and profitability of the entrepreneur. Discussion. In the conditions of Russia's aggression against our state, the military economy, which is characterized by the strengthening of the influence of state regulation, has a significant impact on the activities of business entities. In this connection, there is a need to consider the theoretical foundations of the functioning of entrepreneurs in current realities. Keywords: entrepreneurship, state regulation, economic relations, profitability, entrepreneur.
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