The article deals with the nature and role of financial strategy in development of an enterprise. Financial strategy is deemed as an efficient tool for managing current and planning future enterprise's business activity which heavily relies on implementation of its objectives in conditions of macroeconomic transformations and is defined by state regulatory policy, state of market and its processes. Financial security is defined as one of the key factors that determine efficiency of financial strategy of an enterprise. The authors define approaches to assessing the level of financial security of an enterprise. Strategic interests of an enterprise and their qualitative interpretation are considered as essential indicators of assessment process. Methodological approach to express-assessment of financial security level is suggested in the article. Enhancement of financial security assessment is to be based on the analysis of boundary (critical and normal) and factual values of coefficients that describe enterprise's financial condition. The set of indicators (indicators) of assessment of financial security of an enterprise with their division into groups of indicators are distinguished, namely: indicators of liquidity and solvency, indicators of financial stability, indicators of business activity, performance indicators of activity. The integral coefficient which is drawn from this analysis is considered as fundamental for further financial security assessment. The article provides an assessment scale for defining the level of financial security of an enterprise. The suggested scale is based on ranking enterprises according to the levels of their financial stability and provides tools for measuring this level for any specific enterprise. It is proved that practical application of financial security assessment can provide reliable information about an enterprise in terms of its financial condition as well as define strategic perspectives of enhancing the level of their financial security. Keywords: enterprise, financial planning, financial security of the enterprise, level of financial security of the enterprise, express assessment of financial security of the enterprise.

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