DOI: 10.36871/ek.up.p.r.2020.07.01.001
UDC 336
Authors
Yu. N. POLYUSHKO,
Candidate of Economic Sciences, Associate Professor of the Department of Finance and
Credit, Associate Professor of the Department of Economics and Management,
Leninogorsk Branch of Kazan National Research Technical
University named after A. N. Tupolev-KAI,
Leninogorsk, Russia
Abstract
The article reveals the main theoretical provisions of the solvency of the enterprise. Definitions, signs and types of solvency of the enterprise are presented from the point of view of various authors, their comparative characteristics are given. A generalization of the wording of the concept of "solvency of the enterprise".
Keywords
solvency, liquidity, enterprise, financial stability, assets, liabilities.

