Features of financing of innovative activity of enterprises in modern conditions

In modern conditions, financing innovative activities of enterprises is one of the most popular and promising types of capital investment. At the same time, it is the implementation of innovative projects of economic entities that is the most costly and risky in terms of capital investment, which leads to underfunding of this type of activity in almost all industries. The article proposes a classification of the forms of financing innovative activities of enterprises in the Russian Federation. Various sources of investment in innovations are analysed, their advantages and disadvantages are investigated. Particular attention is paid to state and leasing forms of financing, which are the most attractive and competitive for business entities, as well as bank loans as one of the most common sources of funds for the implementation of innovative projects. In addition, the article presents the author's methodology for calculating the amount of lease payments, which makes it possible to increase the efficiency of using this source of financing for innovative projects.