Purpose. The aim of the article is to research the theoretical, methodical and practical foundations of financial resources management in the public sector in the context of strengthening the financial security of economic entities, identifying positive, negative and problematic results and, on their basis, formulating the most important conceptual approaches to development in modern economic conditions. Methods of research. A number of scientific approaches, general scientific, specific scientific and special methods were used in the process of scientific research. The dialectical approach is based on the use of categories and laws of dialectics, the management process is considered in its development and the relationship between individual components. The institutional approach was focused on the study of stable forms of organization and regulation of financial relations in society with the help of certain norms and institutions. The hermeneutic approach was based on a set of approaches to the interpretation of financial categories and phenomena based on financial law, taking into account the opinions and proposals in the economic literature. The comparative approach made it possible to identify similar and different features when explaining the essence of financial resources, threats and challenges to financial security. The system approach made it possible to consider financial resources, financial security as a whole set of individual constituent parts that interact with each other and make up a single whole. The analytical method was used in the review of the literature on the problems of financial resources and financial security. The classification method made it possible to differentiate the components of financial security, financial challenges, threats and risks. The description method is used to characterize financial phenomena and processes. The generalization method made it possible to form conclusions and recommendations as a result of the research. Findings. The current state of management of financial resources of economic entities in the public sector is considered, a conceptual approach to the interpretation of the essence of management, as well as its purpose, is defined. The main features of financial resources in the public sector are characterized and their definition is given. Conceptual approaches to understanding the essence of financial security of enterprises and financial risks are clarified. Potential threats are summarized, their classification is given. Administrative and economic methods of state regulation of enterprises, organizations and institutions are considered. The characteristics of the means of institutional regulation of the activities of enterprises, the types of influence of the institutional regulation of the financial security of business entities, and its directions are given. Methods and tools, objects and subjects, structural components of financial security of enterprises are revealed. The reasons and consequences of inadequate guarantee of financial security, as well as financial indicators for a comprehensive assessment of the state of financial security of economic entities of state and communal forms of ownership are clarified. Originality. Conceptual approaches to the interpretation of the management of financial resources, as well as the essence of financial resources of business entities, have been formed. The concepts of object, subject and subject of financial resources management are clarified and the main features of financial resources in the public sector are proposed. Approaches to determining the essence of financial security of enterprises, financial risks, threats, challenges, methods of state regulation of enterprises, causes, consequences of inadequate guarantee of financial security, as well as financial indicators, which are expedient to use for a comprehensive assessment of the state of financial security of enterprises, have gained further development. Practical value. The conclusions and proposals contained in the article have a theoretical basis and practical significance. Recommendations regarding the organization of financial resources management in the public sector, as well as the determination of challenges, threats, risks, causes, consequences of inadequate funding guarantee of financial security, financial indicators for a comprehensive assessment of the level of this security can be used in the practical activities of enterprises, organizations, state and communal institutions forms of ownership. Such recommendations will make it possible to increase the efficiency of the use of financial resources, prevent or minimize the negative impact of possible financial challenges, threats, risks, and strengthen the level of financial security of economic entities. Key words: public sector, financial resources, financial security, economic entities, financial challenges, financial threats, financial risks, state regulation, institutional regulation, financial indicators.
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