Summary: The article considers theoretical and methodical basis of complex evaluation of the financial state of enterprise. Offered main directions of improvement of the financial state of enterprise in terms of market relations.

Keywords: financial state, evaluation of the financial state of enterprise, market conditions, directions of improving financial state.

Summary: The article examines the main aspects connected with the nature of bankruptcy in Ukraine and proposed measures to prevent it.

Keywords: bankruptcy, bankruptcy of enterprises, financial state, financial and economic activity, the probability of bankruptcy.