The article examines the theoretical foundations of the enterprise's financial potential. In particular, the main approaches to the interpretation of the concept “the enterprise's financial potential” are singled out, namely, resource, result, and organizational-management approaches. The main essential characteristics of the enterprise's financial potential within the frames of these approaches are highlighted.It is proposed to consider the enterprise's financial potential as a dynamic system that takes into account spatial and temporal characteristics and combines the resource component, the enterprise capacity component and the result component, which, in turn, reflects the synergistic effect and effectiveness of the first two components.The main goal of the study is the formation of the constituent elements of the enterprise's financial potential. The systematization of scientific sources for the study of issues of formation and use of the financial potential of the enterprise made it possible to analyze the existing approaches to its structure. It is proposed to include organizational-management potential, financial-resource potential, innovation-investment potential, logistics potential and the potential of the enterprise's capabilities as part of the elements of the enterprise's financial potential.Also, the classification of the enterprise's financial potential was carried out according to such features as the sources of attracting financial resources, the type of economic activity of the enterprise, the goals of attracting financial resources, the level of enterprise management, areas of activity of the enterprise, the degree of formation and realization of potential.