Assessment of financial equilibrium and stability in the system of ensuring financial security of agricultural enterprises

The article is devoted to the study of the scientific and methodological foundations for assessing the financial security of enterprises based on achieving financial balance and stability using the example of agricultural enterprises of the Lugansk People’s Republic. The rules used in the practice of financial analysis to assess the financial and economic development of enterprises are considered: the «golden rule of financing» and the «golden rule of enterprise development» («golden rule of economics»). The methodological aspects of the formation of the rule for the systemic development of an enterprise, based on achieving static and dynamic financial equilibrium, are substantiated. An analysis of the financial security of agricultural enterprises was carried out based on the application of the rule of systemic development, which ensured the formation of a comprehensive and comprehensive assessment of the conditions of their financial balance, facilitating the adoption of effective management decisions in the process of developing strategic directions for ensuring the financial security of agricultural enterprises.