The paper considers the meaning and essence of the term "finance" and "financial resources", their formation and use at enterprises in the conditions of innovative development of the economy. Fundamental studies of local and foreign scientists on the formation and use of financial resources of enterprises are covered.Scientific works of scientists do not fully reveal the ways of effective formation of financial resources and do not have unambiguous solutions because of the current globalization, market instability and strong competition. They require further research and development of new methods of determining the optimal sources of financing of enterprises.
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