TO THE QUESTION OF RESEARCH OF ESSENCE OF FINANCIAL CAPACITY OF THE ENTERPRISE
Research of financial capacity of the enterprise is especially staticized recently when the Russian enterprises work in the conditions of limited financial resources and there are questions connected with methodology of formation of financial potential with its terminological filling. Therefore there was a need of specification of essence of financial potential from the point of view of microlevel. There are many publications about financial potential from a macrolevel position, but the chosen research foreshortening - microlevel - creates new opportunities for disclosure of an object of research, namely financial capacity of the enterprise. The intrinsic characteristics of financial potential opened by different scientists that allowed to create an author's look on the matter were for this purpose studied. The critical analysis of the points of view of scientists showed that they differ as at present the developed and reasonable standard and legal base for implementation of the authentic analysis of financial capacity of the enterprises is still created. It is defined tha-t the attention of scientists is concentrated on those aspects which depend on economy level (federal, regional, microlevel), but in general financial potential provides financial opportunities which accumulate managers of the enterprise and will be aimed at its development. In research such methods of knowledge as induction and deduction, scientific abstraction, logical and system approaches, methods of scientific synthesis were applied. The conclusion that than more financial potential and the more effectively it is used is drawn, the competitiveness of the enterprise and its financial results is higher.