Аннотация
Annotation. In a market economy, the complexity and diversity of ensuring the financial stability of an enterprise, the intensity and dynamism of economic processes require enterprises to maximize the use of opportunities at the level of their assigned functions. In conditions of high financial stability and liberalization, economic growth is hindered by a slow process of market change at the enterprise level. The effective functioning of enterprises as the basis of market structures is hindered by the lack of a risk management strategy and focus on short-term results, insufficient knowledge of market conditions, low level of management and insufficient training of managers and specialists. Therefore, the main task of today is to raise and develop the risk of national enterprises to the level of countries with developed market economies by developing strategies and tactics for managing them. In the economic literature, works began to appear that analyze these problems and reflect the basis for the development of risk management at the enterprise. At the current stage of development, it is very important to use a risk management strategy to ensure the Sustainable Development Goals of enterprises. The need for competitive and innovative solutions to problems in the tactics and strategy of financial management of the enterprise determines the relevance of the research work. One of the most acute issues in the country is the competitiveness of national enterprises and their entry to the world level. Therefore, the consideration of the concept and theoretical essence of risk as the main driving element of the Enterprise, their classification and evaluation, specifics, complexity of risk management is of actual practical importance today, which, in turn, became the basis for determining the research topic.