Financial assets of an enterprise as an object of civil law research

Goal. The article discusses the concept and features of financial assets (digital financial assets) of an enterprise as an object of civil law research. In the process of studying, general scientific (analysis, synthesis, induction and deduction) and private scientific (civil law) methods of cognition were used. During the preparation of the publication, regulatory legal acts regulating the scope of application of the financial instruments in question, as well as relevant research in the field of civil and financial law, were used. As a result of the analysis, conclusions are drawn about the need to form a conceptual and terminological apparatus in the field of financial assets. Conclusions and conclusions: the materials of the publication can be used in scientific and practical activities in order to optimize the civil law regulation of financial assets, including digital financial assets.