Theoretical aspects of the formation and use of financial resources of the enterprise

The basis for the development of the financial policy of an enterprise is the construction of a system of financial relations. The object of financial relations are the financial resources of the enterprise. For this reason, it is very important to study the essence, role and diversity of financial resources of the enterprise. In this regard, this article reveals theoretical approaches to the formation and use of financial resources of an enterprise, displays their economic essence and sources of formation, and also considers the process of managing financial resources in an enterprise.