THEORETICAL FOUNDATIONS OF THE FINANCIAL AND CREDIT MECHANISM OF FUNCTIONING OF AGRICULTURAL ENTERPRISES

The article is devoted to consideration of the main theoretical approaches to the concept of "financial and credit mechanism". In the article, the author applies a systematic approach to the interpretation of the financial and credit mechanism of enterprises. It involves consideration of this mechanism as a complex system in which various elements interact with each other and influence its functioning and results. The main idea of the systematic approach is that the understanding of the financial and credit mechanism cannot be separated from its components and interrelationships. Based on the systematic approach, the author systematizes the concept of financial mechanism, which can be interpreted from three main aspects: economic, managerial and systemic. It is noted that the financial mechanism of an enterprise consists of various elements that interact together to ensure financial stability and successful operation of the enterprise. The author's own vision of the definition of the financial and credit mechanism of enterprise is proposed, which is understood as a set of interrelated financial processes, instruments, methods and resources that an enterprise uses to ensure its activities, implement strategic goals and achieve financial stability, this definition will ensure the formation of its own vision of this financial and economic category. This mechanism covers all aspects of the financial activities of the enterprise, including the collection and use of financial resources, management of working and fixed capital, distribution of profits, optimization of tax payments, attraction of credits and investments, risk management The basic elements of the financial mechanism of the enterprise are determined, which include: financial planning, attraction of financial resources, management of working and fixed capital, financial control, risk management, financial reporting and financial analysis, p It is established that an effective management mechanism allows to fully realize the goals and objectives of the enterprise and contributes to the effective implementation of financial management functions.