The article is devoted to the problem of assessing the level of economic security of enterprises in modern conditions. The authors define economic security as an important aspect of the functioning and development of enterprises in a dynamic economic environment. The authors point out the urgency of the problem of finding criteria and tools for assessing this indicator, given the variety of approaches to determining the economic security of an enterprise in the literature. The methodology uses general scientific and special methods, such as analysis, synthesis, logical, terminological, financial, systemic and structural analysis, systematization and generalization, to confirm the reliability of the results obtained. The approaches and methods for assessing the level of economic security of an enterprise depend on the diversity of interpretations of the very concept of «economic security of an enterprise», which leads to the absence of a single indicator for a full assessment of this phenomenon. Different approaches to assessing the economic security of an enterprise are presented through resource-functional, indicator, profit and investment, three-dimensional, program-target, bankruptcy forecasting, economic and mathematical, systemic and economic risk theory. Each of these approaches uses different methods and criteria to determine the level of economic security of an enterprise. It is noted that economic security assessment can be carried out using various methods, such as expert assessments, regression and variance analysis, exponential smoothing, fuzzy systems theory and multivariate statistical analysis. The author emphasizes the importance of a systematic approach that takes into account internal and external relations, interdependence and subordination of the functional components of an enterprise when assessing the level of its economic security. For a comparative analysis of the levels of functional components of the economic security of enterprise, the authors use the calculation of the rates of change of indicators. The general methodology for calculating indicators of the levels of functional components includes analysis and evaluation of the dynamics of indicators, which indicates trends and changes in various areas of economic security of enterprise.